Colorado Form 104X – Fill Out and Use This PDF

The 2010 Form 104X, Amended Colorado Income Tax Return, is used to correct your 2010 individual income tax return. For more information or any questions pertaining to income, additions, subtractions, credits, etc., refer to the income tax book for 2010, or call the Department of Revenue at (303) 238-SERV (7378). You can also obtain forms and information from the Web site at WWW.TAXCOLORADO.COM

Complete Form 104X showing the correct amounts for income, additions, subtractions, taxes and credits.

AMOunt OWED

Lines 30 through 36 compute the amount owed to the state on the amended return. Any decrease in the amount of the overpayment (line 30) or increase in the amount owed (line 31) will indicate that an amount is owed with the amended return.

REFunD AMOunt

Lines 37 through 41 compute the amount of credit available on the amended return. Any increase in the amount of the overpayment (line 37) or decrease in the amount owed (line 38) will indicate that an overpayment is available with the amended return. The overpayment can be credited to estimated tax (line 40) for the tax year following the period on the amended return, or can be requested as a refund (line 41).

Attachments:

Attach an explanation of the changes to your return and, if applicable, required attachments (e.g. 104CR, DR 0204) and certiications (e.g. DR 0074). All attachments and certiications must be included with

the amended return even if there is no change to that credit or tax attribute. Part-year residents and nonresidents attach corrected Form 104PN. If this amended return is the result of an adjustment made by the Internal Revenue Service attach a copy of the federal revenue agent’s report with supporting schedules. To expedite your refund, attach a

copy of the federal record of account to support any changes to federal taxable income (such as a mutual fund, brokerage irm or credit union)

in the United States.

Direct Deposit:

Complete the direct deposit information if you want your refund

deposited directly into your account at a United States bank or other inancial institution.

Foreign Address:

If you are entering an address for a foreign country, use the “State” ield for the foreign country and enter the foreign postal code in the “ZIP Code” ield. A Province may be included in the “City” ield with

the city.

Deceased taxpayer:

If the taxpayer died since the original return was iled and you are

requesting a refund, attach a copy of DR 0102 — Claim for Refund

Due Deceased Taxpayer and a copy of the death certiicate. Check

the deceased box after the decedent’s name.

A federal net operating loss carried back to a tax year beginning on or after January 1, 1987, or carried forward will be allowed for Colorado income tax purposes. A nonresident or a part-year resident may carry back or forward that portion of his federal net operating loss that is from Colorado sources or which relates to the Colorado portion of the year.

statute of limitations:

The statute of limitations for iling a Colorado claim for refund is generally four years from the original due date of the return or three years from the date of last payment of tax for the year involved, whichever is later.

The statute of limitations for claiming a refund that is the result of a loss carry-back or an investment tax credit carry-back is four years from the due date of the return for the year in which the loss or credit originated. See FYI General 18.

Protective claims:

If this amended return is being iled to keep the statute of limitations open pending the outcome of a court case or tax determination in

another state that affects your Colorado return, check the protective claim box under reason for iling corrected return.

Change in iling status:

If the amended return is being iled to change the iling status from single or married separate to joint, the taxpayer that iled the single return must be listed irst on the amended return. If both taxpayers have iled single, then either taxpayer can be listed irst and the explanation must specify that one of the original returns was iled

under a different primary Social Security Number (SSN).

If the amended return is being iled to change the iling status from

joint to single or married separate, the taxpayer whose SSN was

listed irst on the joint return should include all applicable tax data in

their amended return. The taxpayer whose SSN was listed second on the joint return must have an explanation that speciies the original return was iled under a different primary SSN.

interest rates on additional amounts due are as follows:
January 1 through December 31, 2011.
Tax due paid without billing, or paid within 30 days of billing	3%
Tax due paid after 30 days of billing	6%

Mail and make checks payable to:

colorado Department of Revenue Denver cO 80261-0005

FORM 104X (10/26/10)

cOLORADO DEPARtMEnt OF REvEnuE

DENVER CO 80261-0005

(0015)

2010 FORM 104X

AMEnDED cOLORADO inDiviDuAL incOME tAX REtuRn

Departmental Use Only

City

State

ZIP Code

Email

1EntER AMOunt from federal Form 1040, line 43; or from federal Form 1040 A, line 27; or from federal

	Form 1040 EZ, line 6 (Federal Taxable Income)	1
ADDitiOns tO FEDERAL tAXAbLE incOME
2	Enter the state income tax deduction, if any, from line 5 of Schedule A of your federal Form 1040,	2
3	Other additions, explain:	3
4	Total of lines 1 through 3	4
	subtRActiOns FROM FEDERAL tAXAbLE incOME
5	Enter the state income tax refund, if any, you reported on line 10 of your federal Form 1040	5
6	United States government interest	6
7	Pension-annuity subtraction, taxpayer	7
8	Pension-annuity subtraction, spouse	8
9	Colorado source capital gain (5 year assets acquired on or after 5/9/94)	9
10 Tuition program contribution		10
11	Qualifying charitable contribution	11
12 Other subtractions, see instructions and check applicable box: PERA contribution made in 1984–1986;
	DPSRS contributions made in 1986; tier I or II railroad beneits; qualiied reservation income;
	wildire mitigation measures	12
13 Total of lines 5 through 12		13
14 cOLORADO tAXAbLE incOME, line 4 minus line 13		14

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stAPLE W-2, W2-G, AnD 1099 FORMs HERE (only if Colorado tax withheld is reported on the form)

incOME tAX, PREPAYMEnts AnD cREDits
15 cOLORADO tAX from the tax table.
Part-year residents and nonresidents enter tax from line 36, Form 104PN	15
16 Alternative minimum tax from Form 104AMT	16
17 Recapture of prior year credits	17
18 Total of lines 15 through 17	18
19 Total non-refundable credits from line 47, form 104CR (may not exceed total tax on lines 15 and 16)	19
20 Net Tax, line 18 minus line 19	20
21 cOLORADO incOME tAX WitHHELD from wages and winnings	21

22EstiMAtED tAX payments and credits; extension payments; and amounts withheld

on nonresident real estate sales and partnership/S corp/iduciary income	22
23 Total refundable credits from line 9, Form 104CR	23
24 Total of lines 21 through 23	24
AMEnDED

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25Enter the amount from federal Form 1040, line 37; or from federal Form 1040A,

line 21; or from federal Form 1040EZ, line 4 (Federal Adjusted Gross Income)

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26 If line 24 is larger than line 20, enter your overpayment	26
27 Enter the overpayment from your original return or as previously adjusted	27
28 If line 20 is larger than line 24, enter the amount owed	28
29 Enter the amount owed from your original return or as previously adjusted	29
cOMPutE tHE AMOunt i OWE

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30 Line 27 minus line 26, but not less than zero	30
31 Line 28 minus line 29, but not less than zero	31
32 Additional tax due, total of lines 30 and 31	32
33 Interest due on additional tax	33
34 Penalty due	34
35 Estimated tax penalty due	35
36 Payment due with this return, add lines 32 through 35	Paid by EFt 36

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cOMPutE YOuR REFunD
37 Line 26 minus line 27, but not less than zero		37
38 Line 29 minus line 28, but not less than zero		38
39 Overpayment, total of lines 37 and 38		39
40 Amount you want credited to your 2011 estimated tax		40
41 Refund claimed with this return, line 39 minus line 40		41
Routing number	Type: Checking	Savings

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siGn YOuR REtuRn

Under penalties of perjury, I declare that to the best of my knowledge and belief, this return is true, correct and complete.

Your Signature			Spouse’s Signature. If joint return, BOTH must sign.
Date		Year of Birth	Date	Year of Birth
	MAiL YOuR REtuRn tO:		Paid Preparer’s Name, Address and Telephone Number
	COLORADO DEPARTMENT OF REVENUE
	DENVER, CO 80261-0005