Colorado Tax Form PDF Details

Are you wondering what tax form to use in Colorado? You're not alone. Every year, thousands of taxpayers struggle to determine which form they need to file their taxes. In this blog post, we will outline the different Colorado tax forms and provide you with some guidance on which one is best for you. Keep in mind that this information is only intended to be a general guide; always consult with a tax professional if you have specific questions about your tax situation.

QuestionAnswer
Form NameColorado Tax Form
Form Length40 pages
Fillable?No
Fillable fields0
Avg. time to fill out10 min
Other namescolorado income form, colorado income tax, colorado income tax form 104, colorado income tax form printable

Form Preview Example

(11/04/19)

BOOKLET INCLUDES:

104

Book

Instructions

DR 0104

 

 

Related Forms

2019

Full-Year, Part-Year and Nonresident Individuals

Colorado Individual Income Tax Filing Guide

This book includes:

DR 0104 2019 Colorado Individual Income Tax Form

DR 0104CH 2019 Voluntary Contributions Schedule

DR 0900 2019 Individual Income Tax Payment Form

DR 0104AD 2019 Subtractions from Income Schedule

DR 0158-I 2019 Extension Payment for Colorado Individual Income Tax DR 0104PN Part-Year Resident/Nonresident Tax Calculation Schedule 2019 DR 0104US 2019 Consumer Use Tax Reporting Schedule

DR 0104CR Individual Credit Schedule 2019

Disclosure of Average Taxes Paid

Colorado Income Tax Table

Description of Voluntary Contribution organizations

MAILING ADDRESS FOR FORM DR 0104

WITH

WITHOUT

PAYMENT

PAYMENT

Mail To

Mail To

COLORADO DEPARTMENT OF REVENUE

COLORADO DEPARTMENT OF REVENUE

Denver, CO 80261-0006

Denver, CO 80261-0005

These addresses and zip codes are exclusive to the Colorado Department of Revenue, so a street address is not required.

Page 2

Disclosure of Colorado Expenditures and Revenues

** Due to rounding, the values in each chart may not sum to 100%

 

 

 

 

 

 

Revenues by Source

 

 

 

Expenditures by Function

 

Other

 

 

 

 

Transportation

Other

 

 

 

 

 

 

8.9%

 

 

3.2%

 

 

 

 

 

 

 

 

 

 

 

4.5%

 

 

 

 

 

 

 

 

 

 

 

 

 

Federal Grants

 

 

 

 

 

Justice

 

 

 

& Contracts

 

 

 

 

 

 

 

 

 

Taxes

 

 

6.4%

 

Education

29.7%

 

 

 

 

 

41.1%

Business, Community

 

 

39.9%

 

 

 

 

 

 

 

 

 

 

& Consumer Affairs

 

 

 

 

 

 

 

 

 

5.2%

 

 

 

 

 

Interest & Rents

 

 

 

 

 

 

 

 

 

 

2.6%

 

 

 

 

 

 

 

 

 

 

License, Permits

Charges for

 

 

 

 

 

 

 

& Fines

 

 

 

Social Assistance

 

 

 

Goods & Services

 

 

 

 

2.9%

 

 

 

 

 

 

 

 

 

35.2%

 

 

 

 

20.5%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Disclosure of Average Taxes Paid

 

 

 

 

 

 

Calendar Year 2016

 

 

 

Average Family Money Income 1

 

 

 

 

$0

$15,000

$30,000

$40,000

$50,000

$70,000

$100,000

$150,000

$200,000

 

 

to

to

to

to

to

to

to

to

and

Weighted

State Taxes and Fees

$15,000 2

$29,999

$39,999

$49,999

$69,999

$99,999

$149,999

$199,999

more

Average 3

 

 

 

 

 

 

 

 

 

 

Individual Income 4

$83

$319

$719

$1,063

$1,567

$2,428

$3,850

$5,696

$16,241

$2,544

Sales 5

$285

$347

$468

$487

$582

$712

$923

$1,204

$2,480

$690

Gasoline and Gasohol 6

$92

$117

$156

$178

$202

$240

$274

$288

$437

$198

Licenses 7 and Registrations 8

$91

$126

$162

$171

$188

$224

$250

$250

$259

$179

Alcoholic Beverages 6

$4

$3

$4

$6

$6

$9

$14

$18

$42

$9

Cigarettes and Tobacco 6

$44

$42

$48

$49

$49

$52

$50

$34

$42

$46

Total State Taxes and Fees

$598

$955

$1,557

$1,955

$2,595

$3,665

$5,361

$7,491

$19,501

$3,667

Local Taxes and Fees

 

 

 

 

 

 

 

 

 

 

Residential Property 5

$666

$1,024

$1,363

$1,316

$1,652

$2,128

$2,998

$4,259

$9,964

$2,240

Sales and Use 5

$446

$544

$733

$763

$912

$1,115

$1,444

$1,886

$3,882

$1,081

Specific Ownership 8

$94

$136

$177

$188

$209

$250

$282

$282

$292

$198

Occupation 9

$2

$6

$9

$11

$15

$22

$31

$44

$136

$23

Total Local Taxes and Fees

$1,208

$1,709

$2,282

$2,278

$2,788

$3,515

$4,755

$6,470

$14,273

$3,542

Federal Taxes

 

 

 

 

 

 

 

 

 

 

Individual Income 4

$609

$1,166

$2,273

$3,377

$5,318

$8,716

$14,652

$24,598

$100,649

$12,224

Medicare 10

$106

$303

$483

$630

$843

$1,198

$1,746

$2,478

$12,382

$1,595

Social Security 10

$455

$1,294

$2,067

$2,693

$3,607

$5,121

$7,347

$7,347

$7,347

$3,536

Total Federal Taxes

$1,170

$2,762

$4,824

$6,699

$9,768

$15,035

$23,745

$34,422

$120,377

$17,356

Total Taxes and Fees Paid

 

 

 

 

 

 

 

 

 

 

Households

$2,977

$5,426

$8,663

$10,932

$15,150

$22,214

$33,861

$48,384

$154,152

$24,565

Taxes Paid by Employers 11

$561

$1,597

$2,551

$3,323

$4,450

$6,319

$9,093

$9,825

$19,729

$5,131

Federal data and other data sources are used to estimate average taxes paid when actual data are unavailable for most tax types.

The methodology for some estimates and income class categories changed from 2014 due to changes in the Bureau of Labor Statistics Consumer Expenditure Survey (CES), therefore estimates from prior years may not be comparable.

1Estimate of income uses the CES definition of “money income” which includes all sources of income, taxable and nontaxable, as well as transfer payments (such as public

assistance, supplemental security income, food stamps, and other benefits or contributions).

2Some taxpayers family money income estimate was negative. Negative income is associated with self-employment and investment losses. These taxpayers were excluded

because we cannot reliably assign them to the income categories used in this table.

3The weighted averages were calculated for each row using the average tax paid for each income class multiplied by the total number of filers in that income class. This

report’s weighted average values are not comparable to prior reports’ average values.

4Estimate is based on values from state and Federal income tax returns.

5Estimate is calculated using the CES proportion of income for the tax on that item for each class, multiplied by the Colorado average income value for each class.

6Industry data (e.g., average prices) was used to estimate the tax paid based on the CES value for that item. Then, the estimate was calculated using the CES proportion of

income for the tax on that item for each class, multiplied by the Colorado average income value for each class.

7The total state collections for drivers licenses was divided by the total number of filers, yielding a flat fee across all income classes.

8The registrations and specific ownership fees/taxes paid were estimated using the total state collections and the CES average number of vehicles for each income class.

9Total local occupation fees collected were distributed by income class.

10Medicare and Social Security taxes were estimated based on income subject to these taxes.

11Employers pay taxes to Medicare and Social Security on the employees’ behalf.

Table of Contents

Disclosure of Average Taxes Paid

2

DR 0900: Individual Payment Form

25

Using this Guide: Filing Instructions

3

DR 0158-I: Extension Information and Form

27

Taxpayer Service and Assistance

8

DR 0104PN: Part–Year Resident/Nonresident

 

Tax Table

15

Tax Calculation Schedule

29

DR 0104: Colorado Return for All Resident Types

17

DR 0104US: Consumer Use Tax Reporting Schedule..

33

DR 0104CH: Voluntary Contributions Schedule

21

DR 0104CR: Individual Credit Schedule

35

DR 0104AD: Subtractions from Income Schedule ..

23

Voluntary Contribution Information

39

How To Use This Filing Guide

This filing guide will assist you with completing your Colorado

Income Tax Return. Please read through this guide before

starting your return. Once you finish the form, file it with a computer, smartphone or tablet using our free and secure

Revenue Online service at Colorado.gov/RevenueOnline. You may also file using private e-File software or with a paid tax preparer. You significantly reduce the chance of errors by filing your return electronically. If you cannot file electronically for any

reason, mail the enclosed forms as instructed. All Colorado

forms and publications referenced in this guide are available for download at Colorado.gov/Tax, the official Taxation website.

The following symbols appear throughout this guide and point out important information, reminders and changes to tax rules.

This points out a topic that is the source of common

filing errors. Filing your return on Revenue Online will reduce the risk of errors; however, it is important

to understand the information on your return. Errors

cause processing delays and erroneous bills.

Several subtractions and tax credits require you to provide supporting documentation. This symbol points out those requirements. If the additional documentation is not provided, it will cause processing delays or denial of the credits/ subtractions. These documents can be scanned and attached to your electronic filing through

Revenue Online or most tax software, mailed with

the DR 1778 or attached to your paper return.

In-depth tax information is available in our easy to understand FYI Publications, which include examples and worksheets. This symbol lets you know when such a publication is available for a subject. All FYI

publications are available in the Education and Legal Research section at Colorado.gov/Tax.

Filing Information

Who Must File This Tax Return

Each year you must evaluate if you should file a Colorado income tax return. Generally, you must file this return if you are required to file a federal income tax return with the IRS for this year or will have a Colorado income tax liability for

this year and you are:

A full-year resident of Colorado, or

A part-year Colorado resident who received taxable income while residing here or

Not a resident of Colorado, but received income from sources within Colorado.

Colorado residents must file this return if they are required to file an income tax return with the IRS,

even if they do not have a Colorado tax liability.

Otherwise, the Department may file a return on your

behalf and our return might not consider your unique tax situation. Also, the only way to determine if you

are entitled to a refund is to file a return.

Due Date

Page 3

postmarked by April 15. An automatic extension to file is

granted until October 15, but there is no extension to pay. See page 27 for more information.

Deceased Persons

Legal representatives and surviving spouses may file a return on behalf of a deceased person whose date of death was

during the tax year. Surviving spouses may complete the

return as usual and indicate the deceased status on the return. They can file the return and submit a copy of the death certificate through Revenue Online. Legal represen- tatives may file the return and submit a copy of the death certificate through Revenue Online, but they must complete

the Third Party Designee portion of the return. Either a

surviving spouse or legal representative can avoid problems when filing on paper by marking the box next to the name of the deceased person, writing “DECEASED” in large letters in the white space above the tax year of the return, writing “FILING AS SURVIVING SPOUSE” or “FILING AS LEGAL REPRESENTATIVE” after their signature, and attaching the DR 0102 and a copy of the death certificate to the return.

To claim a refund on behalf of a deceased person: you must submit a copy of the death certificate with the DR 0102 when filing the return.

Filing Status

You must file using the same filing status on both your federal and Colorado income tax returns. Any two individuals who legally file a joint federal income tax

return must also file their Colorado income tax return jointly. Individuals filing a joint return must list the

taxpayer names and Social Security numbers (SSN) in the same order on both the federal and Colorado returns. For married filing separate, do not list your spouse’s name or SSN on the return.

Claiming Credits from a Pass-through Entity

Individuals claiming tax credits as a partner or shareholder must obtain from the partnership or S corporation a federal Schedule K-1 or other statement reporting the name and employer identification number (EIN) of the partnership or S corporation and the type and amount of the credit. The Colorado Department

of Revenue verifies the credit claims of partners and shareholders by reviewing the partnership or S

corporation’s return. The Schedule K-1s or statements

may be submitted through Revenue Online, through tax software or may be attached to a paper return.

Line–by–Line Instructions for the DR 0104

First, complete the federal income tax return you will file with the IRS because you will use information from that return

on your Colorado income tax return. Colorado income tax

is based on your federal taxable income, which has already

considered your deductions.

Residency Status

Mark the appropriate box to designate your residency status.

The DR 0104 and any tax payment owed are due April 15, 2020. Revenue Online will accept returns as timely filed until midnight. Returns that are mailed must be

If you are filing a joint return, and one person is a full-year

Colorado resident and the other is either a part-year resident or a nonresident, mark the Part-Year Resident/Nonresident box.

d) Line (b) minus line (c), but not less than $0

Page 4

Part-Year Colorado Residents and Nonresidents

Tax is prorated so that it is calculated only on income received

in Colorado or from sources within Colorado. We recommend you review publication FYI Income 6 if this applies to you. You will calculate your prorated tax by completing the DR 0104PN. You must submit the DR 0104PN with your return.

Persons Traveling or Residing Abroad

If you are traveling or residing outside the United States

on April 15, the deadline for filing your return is June 15, 2020. If you need additional time to file your return, you will automatically have until October 15, 2020, to file. Interest is

due on any tax paid after April 15, 2020. To avoid any late

payment penalties, you must pay 90% of your tax liability by June 15, 2020, file your return by October 15, 2020 and pay any remaining tax due at the time of filing. When filing your return, mark the “Abroad on Due Date” box on Revenue

Online or the paper return.

Active Duty Military

Under federal law, a military servicemember’s state of legal

residence does not change solely as the result of the service-

member’s assignment for service in another state. Consequently, a Colorado resident who enters into military service will remain a Colorado resident unless they officially change their state of

legal residence as described in DD Form 2058.

In general, military servicemembers who are Colorado residents are subject to the same income tax filing requirements as other

Colorado residents, even if they are serving in another state.

These requirements are described on the preceding page, under the heading “Who Must File This Tax Return.”

However, any military servicemember who spends at least 305 days of the tax year stationed outside of the United States on

active military duty may elect to be treated as a nonresident.

The servicemember may make this election by filing a return and checking the applicable box on Form 104PN.

Military servicemembers who are stationed in Colorado, but

are not Colorado residents, are not required to pay Colorado tax on their military income. However, any other Colorado source income of a nonresident servicemember is subject to

Colorado taxation.

Please see “Military Service Members — Special Filing Information” webpage on our website for additional information.

The residency rules described above for military servicemembers also apply generally to a

servicemember’s spouse if the spouse is residing with the servicemember either inside or outside of Colorado in compliance with the servicemember’s military orders. If a servicemember and their spouse

are nonresidents stationed in Colorado, any wages earned by the spouse for work performed in Colorado are not subject to Colorado taxation. The military spouse must complete a DR 1059, provide a copy to their employer when hired for employment, and submit a copy to the Department, along with a copy of their military ID card, when they file their Colorado return each year. The DR 1059 may be filed with the Department through Revenue Online, with DR 1778,

or as an attachment to a DR 0104 filed by paper.

Name and Address

Provide your name, mailing address, date of birth, Social

Security number, as well as the state of issue, last four digits, and the date of issuance of your state issued ID card in the provided spaces. If filing Married Filing Joint, provide the spouse’s information where prompted. Provide the spouse’s information ONLY if filing a joint return. Otherwise leave blank. All Departmental correspondence will be mailed to

the mailing address provided. We recommend you read publication FYI General 2 for the Privacy Act Notice.

Line 1 Federal Taxable Income

Refer to your federal income tax return to complete this line:

• Form 1040 line 11b

If your federal taxable income is a negative amount, be sure to enter the amount as such on your Colorado return. If submitting a paper return, put the negative amount in parentheses, for example ($1,234).

Do not enter your total income or wages on this line because it will make your tax too high. The Department will compare the amount you list here to the return you file with the IRS, so be very careful

to complete this correctly.

Additions

Line 2 State Addback

Refer to your federal income tax return to complete this line.

Enter $0 if you filed Form 1040 or 1040SR but did not itemize

your deductions on Schedule A.

Taxpayers who deduct general sales taxes on Schedule A

line 5a, Form 1040 or 1040SR, are not required to calculate this addback. If you deducted state income tax on Schedule

A line 5a, complete the worksheet below to calculate the Income Tax Deduction.

We recommend that you read publication FYI

Income 4 for special instructions before completing the worksheet below.

Complete the following worksheet to determine your state

income tax deduction addback.

a)

Is the amount on federal Form 1040 or

 

 

1040SR Schedule A line 5d greater than

 

 

the amount on federal Form 1040 or

 

 

1040SR Schedule A line 5e?

 

 

No. Enter the state income tax

 

 

deduction from federal Form 1040

 

 

or 1040SR Schedule A line 5a.

 

 

Yes. Subtract the amounts on federal

 

 

Form 1040 or 1040SR Schedule

 

 

A lines 5b and 5c from the

 

 

amount on line 5e. Enter the

 

 

result, but not less than $0.

$

b) Total itemized deductions from federal

 

 

Form 1040 or 1040SR Schedule A line 17

$

 

 

 

c)

The amount of federal standard deduction

 

 

you could have claimed (See instructions

 

 

federal Form 1040 or 1040SR line 9 for

 

 

2019 federal standard deductions.)

$

$

Transfer to line 2 of the DR 0104 the smaller amount from line (a) or (d) of the worksheet above.

Line 3 Other Additions

Enter the sum of the following and specify which addition(s)

in text box:

• Bond interest—the amount of any interest earned

from bonds issued by any state or political subdivision, excluding any bonds issued by the State of Colorado or its political subdivisions on or after May 1, 1980. Calculate the appropriate amount by subtracting the amortization of bond premiums and expenses (required to be allocated to interest income by Internal Revenue Code) from the gross amount of state and local bond interest. We recommend that you read publication FYI Income 52 if this applies to you.

Improper distributions from a qualified state tuition program for which tuition program contribution subtraction was previously claimed. See FYI

Income 44 for additional information.

Dependent child income—the amount from IRS Form 8814 line 14 or $1,050, whichever is smaller. Include this income only if you elected to report your child’s income on your federal income tax return.

Charitable gross conservation easement—the amount of your federal charitable deduction for a conservation easement that is also claimed for a Colorado tax credit. Complete the DR 1305 Part D.

• Alien labor—the amount of expenses for

unauthorized alien labor services. We recommend that you read publication FYI Income 64 if this applies to you.

Partnership/Fiduciary—the amount of any fiduciary adjustment or partnership modification that increases your federal taxable income.

Any expenses incurred by a taxpayer with respect to expenditures made at, or payments made to, a club that restricts membership on the basis of sex, sexual orientation, marital status, race, creed, religion, color, ancestry or national origin.

Distributions from a medical savings account not made for an eligible expense.

Charitable hunger relief credit addback—the

amount of your federal charitable deduction for a donation for which a Credit for Food Contributed to

Hunger-Relief Charitable Organizations is claimed.

Line 4 Subtotal

Enter the sum of lines 1 through 3.

Line 5 Subtractions from the DR 0104AD Schedule, line 20

Transfer the amount from the DR 0104AD line 20 to report

any subtractions from your Federal Taxable Income. These subtractions will change your Colorado Taxable Income from

the amount of Federal Taxable Income. See instructions in the income tax booklet for additional guidance on completing this schedule. Do not enter negative amounts. To ensure faster processing of your paper return, the amount entered

Page 5

on line 5 must exactly match the amount on the DR 0104AD.

You must submit the DR 0104AD with your return.

Line 6 Colorado Taxable Income

Subtract line 5 from line 4. This is your Colorado taxable income and is the figure used to determine how much Colorado tax is owed, if any.

Part-Year Residents or Nonresidents Go To the DR 0104PN. Full-Year Residents Continue To Line 7

Line 7 Colorado Tax

The income tax rate is currently 4.5%. Full-year residents should refer to the tax table in this booklet. Determine the tax by the amount listed on line 6. Part-year residents and nonresidents

should transfer the apportioned tax amount from the DR 0104PN line 36. You must submit the DR 0104PN with your return.

Line 8 Alternative Minimum Tax

Enter the amount of any Alternative Minimum Tax. Generally, if you

pay alternative minimum tax on your federal income tax return, you will pay the same for your Colorado return. We recommend

that you read publication FYI Income 14 if this applies to you.

Line 9 Recapture of Prior Year Credits

Enter any credit claimed in prior years that is subject to recapture under Colorado law.

Line 10 Subtotal

Sum of lines 7 through 9.

Tax Credits

Visit Colorado.gov/Tax/Income-Tax-Credits to read more

about which tax credits can be claimed on this form.

Line 11 Nonrefundable Credits

Complete the DR 0104CR to claim various nonrefundable credits. Transfer the amount from the DR 0104CR line 41 to

this line. The nonrefundable credits used from the DR 0104CR combined with the total Nonrefundable Enterprise Zone Credit

used cannot exceed line 10. To ensure faster processing of your paper return, the amount entered on line 11 must exactly

match the amount on the DR 0104CR. You must submit the

DR 0104CR with your return.

Scan and submit any required documentation through Revenue Online E-Filer Attachment, attach

to your electronic return or mail paper documentation with the DR 1778 E-Filer Attachment.

Line 12 Nonrefundable Enterprise Zone Credits

Use your tax software, Revenue Online or the DR 1366 to calculate the total amount of Nonrefundable Enterprise Zone

Credits being used to offset the current year tax liability.

Complete the DR 1366 and transfer line 87 to this line. The total Nonrefundable Enterprise Zone Credit used combined with nonrefundable credits from the DR 0104CR cannot

exceed the amount on line 10. You must submit the DR 1366 and a copy of each certificate with your return.

The Department strongly recommends electronic filing for taxpayers with enterprise zone credits. Failure to file electronically may result in delays processing your return.

Page 6

Line 13 Strategic Capital Tax Credits

Use your tax software, Revenue Online or the DR 1330 to calculate the total amount of nonrefundable Strategic Capital Tax Credits being used to offset the current year tax liability. Complete the DR 1330 and transfer amount on line 5b to this

line. The total nonrefundable Strategic Capital Tax Credits used combined with nonrefundable credits from lines 11 and

12 cannot exceed the amount on line 10. You must submit the

DR 1330 and a copy of each certificate with your return. The Department strongly recommends electronic filing for taxpayers with Strategic Capital Tax credits. Failure to file

electronically may result in delays processing your return.

Please include a copy of each Strategic Capital Tax Credit Certificate

Line 14 Net Income Tax

Sum of lines 11, 12, and 13. Subtract that sum from line 10. This cannot be a negative number.

Line 15 Use Tax

Enter the amount from the DR 0104US schedule line 7. If you

did not have any purchases from retailers who do not collect

Colorado state sales tax, then leave this line blank and DO

NOT fill out the DR 0104US schedule. For more information on your consumer use tax obligation, including how to use the new

annual customer reports from non-collecting retailers, please

visit Colorado.gov/Tax/UseTax. If you are reporting use tax on this return, you must submit the DR 0104US with your return.

Line 16 Net Colorado Tax

Sum of lines 14 and 15.

Line 17 Colorado Income Tax Withheld

Enter the sum of all Colorado income tax withheld as reported on W-2, W-2G and/or various 1099 statements.

Enclose your Colorado withholding forms where indicated or, if filing electronically, scan and submit them through Revenue Online E-Filer Attachments.

Failure to submit your withholding forms will

result in the credit being denied. Do NOT include

withholding for federal income tax, income tax from

another state, or income tax from local governments.

Be certain to exclude amounts withheld from

Colorado real estate sales by nonresidents, nonresident beneficiary withholding, or Colorado partnership or S Corporation income withholding

for nonresidents because these specified amounts should be listed on line 21.

Line 18 Prior-year Estimated Tax Carryforward

Enter the amount, if any, from your 2018 Colorado DR 0104 line 27.

Line 19 Quarterly Estimated Payments

Carefully review your payment(s) before completing this

line. Use Revenue Online (Colorado.gov/RevenueOnline) to verify estimated taxes paid on your account. Doing so will reduce processing delays. Most taxpayers who have made

quarterly estimated payments used the DR 0104EP to remit these payments. Refer to FYI Income 51 for more information about Estimated Payments.

Line 20 Extension Payment

Enter the amount, if any, you remitted with the DR 0158-I to ensure 90% of your tax was paid by the filing due date.

Line 21 Other Prepayments

Enter the sum of payments remitted on your behalf because

you received Colorado income from:

an estate as a beneficiary – remitted using the

DR 0104BEP, and/or

partnership or shareholder agreement–remitted using the DR 0108, and/or

a real estate transaction that closed during the tax year for which you are filing this return

– remitted using the current DR 1079.

Be sure to mark corresponding box(es) as appropriate.

Line 22 Gross Conservation Easement Credit

Complete all applicable parts of the DR 1305. Enter the

amount from the DR 1305G line 33. You must submit the

DR 1305G with your return.

Line 23 Innovative Motor Vehicle and

Innovative Truck Credit

Complete one Form DR 0617 for each vehicle, truck, trailer, or modification claimed, then enter the amount (or sum) from

each DR 0617 line 9 and/or line 18. You must submit each DR 0617 with your return. NOTE: If you assigned the credit to a financing entity you will not submit a Form DR 0617. For

additional information, please refer to FYI Income 69.

For each Form DR 0617, you must also submit copies

of the title, purchase invoice, lease agreement, or conversion receipts, along with proof of permanent Colorado registration for each vehicle for which you

are claiming a credit. For financing entities that accept assignment of the credit, a completed Form DR 0618 must be submitted for each vehicle claimed.

Line 24 Refundable Credits

Complete the DR 0104CR to claim various refundable credits. Transfer the amount from the DR 0104CR line 8 to this line.

You must submit the DR 0104CR with your return.

See the DR 0104CR for the required documentation for the credit claimed. Submit using Revenue Online, attach to an electronically filed return as a PDF or attach to your paper return.

Line 25 Subtotal

Sum of lines 17 through 24.

Line 26 Federal Adjusted Gross Income

Refer to your 2019 federal income tax return to complete this line:

• Form 1040 line 8b

If your federal adjusted gross income is a negative amount, be sure to enter the amount as such on your Colorado return. If submitting a paper return, put the negative amount in parentheses, for example ($1,234).

Compare lines 16 and 25. If line 16 is greater, skip to line 38. If line 25 is greater, continue to line 33.

Line 33 Overpayment

Subtract line 16 from line 25.

Line 34 Estimated Tax Carryforward

Enter the amount, if any, you would like to be available for

2020 estimated tax.

Line 37 Refund

Subtract line 34 from line 33. This is the amount of your refund. You have the option of authorizing the Department

to directly deposit these funds to your bank or CollegeInvest account. Otherwise, a refund check will be mailed to the

address you have designated on this return.

Direct Deposit—Enter the routing and account numbers and account type. The routing number is 9 digits. Account numbers can be up to 17 characters (numbers and/or letters). Include hyphens, but do NOT enter spaces or special

symbols. We recommend that you contact your financial institution to ensure you are using the correct information and that they will honor a direct deposit. See the sample check below to assist you in finding the account and routing numbers.

Did you know you can now direct deposit your tax refund into a new or existing CollegeInvest

account? Please contact 1-800-448-2424 or visit CollegeInvest.org for more information.

Intercepted Refunds—The Department will intercept your refund if you owe back taxes or if you owe a balance to another Colorado government agency or the IRS. If you are filing a joint return and

only one party is responsible for the unpaid debt, you may file a written claim to: Injured Spouse

Desk, 1375 Sherman Street, Room 240, Denver, CO 80261. Claims must include a copy of your federal income tax return, federal form 8379 and copies of all W-2, W-2G, or any 1099 statements

received by both parties. DO NOT attach your claim to this return. It will not be processed.

Line 38 Net Tax Due

Subtract line 25 from line 16. This is the amount you owe with this return. If you are filing after the due date (or valid extension) or you owe estimated tax penalty, continue to the next line. If you are filing timely and do not owe penalty or interest, go to line 42.

Line 39 Delinquent Payment Penalty

Calculate any penalty owed for delinquent filing or payment.

The penalty is the greater of $5 or 5% of the net tax due for the first month after the due date and increased by 0.5%

for each additional month past the due date. The maximum penalty is 12%. If you prefer not to calculate this penalty, the

Department will bill you.

Page 7

Line 40 Delinquent Payment Interest

Calculate any interest owed for delinquent filing or payment.

The interest rate is 6% of the net tax due. If you prefer not to

calculate this interest, the Department will bill you. Interest on

any bill issued that remains unpaid after 30 days of issuance will increase to 9%.

Line 41 Estimated Tax Penalty

To calculate this penalty, complete the form DR 0204. Enter any estimated tax penalty owed on this line. You must submit the DR 0204 with your return. If you over compute your estimated tax penalty from what the Department calculates, any amount of overpayment of penalty will be refunded to you.

Scan and submit the form DR 0204 through Revenue Online E-Filer Attachments or submit the form to your paper return.

Line 42 Amount You Owe

Enter the sum of lines 38 through 41. You have three payment options. Please note: Any assessment made by the

Department will likely include delinquent payment penalty and interest. The only way to avoid paying penalty and interest is to pay in full by the filing due date.

Pay Online—After submitting your return on Revenue Online, you will be given the opportunity to submit an online payment with your credit card, e-check or by Electronic Funds

Transfer (EFT). A nominal processing fee may apply. If you file a paper return, you may still choose to pay electronically. Visit Colorado.gov/ RevenueOnline for details.

Pay by Mail—If filing by Revenue Online or other electronic filing method and you wish to

send a check or money order, complete the form

DR 0900 and mail with your payment. Make payable to “Colorado Department of Revenue” and clearly write your Social Security number and “2019 DR 0104” on the memo line. Be sure

to keep a copy of the money order or note the check number with your tax records.

Payment Plan—The Department will issue a bill for any unpaid balance due. When you receive the bill, you may set up a payment plan as instructed on the bill.

Third Party Designee

Mark the “Yes” box to allow the Colorado Department of Revenue to discuss this tax return with the paid preparer or designee who signed it. This authorization is valid for any period of time and can be revoked with a written statement to the Department. Revocations must declare the return filing

period and tax type, must designate that the Third Party Designee is being revoked and must be signed and dated by the taxpayer and/or designee. By completing this area of the return, the taxpayer is granting the designee the ability to:

Provide any missing information needed for the processing of the return, and

Call the Department for information about the return, including the status of any refund or processing time, and

Page 8

Receive upon request copies of notices, bills or transcripts related to the return, and

Respond to notices about math errors, intercepts and questions about the preparation of the return.

This designation does not allow the third party to receive any

refund check, bind the taxpayer to anything (including any additional tax liability), or otherwise represent the taxpayer

before the Colorado Department of Revenue. In order to expand the designee’s authorization, complete the DR 0145

Power of Attorney for Department-Administered Tax Matters and submit via Revenue Online.

W-2s and 1099s

When filing a paper return, all W-2s and/or 1099s that show Colorado income tax withholding must be attached to the front of the form where indicated. When

filing an electronic return, attach scanned copies of all W-2s and/or 1099s that show Colorado income tax withholding to the e-filed tax return. If you are unable to

attach W-2s and/or 1099s to your e-filed return, submit through Revenue Online, Colorado.gov/RevenueOnline.

Taxpayer Service and Assistance

Revenue Online and Secure Messaging

The Department offers many services through Revenue Online.

You can file or amend a return, submit required return attachments,

monitor your account activity, pay taxes, check the status of a

refund, file a protest and send a secure message to Department staff. Visit Colorado.gov/RevenueOnline to get started.

Taxation Website

Visit the official Colorado Department of Revenue’s Taxation Division website, Colorado.gov/Tax, for tax

forms, FYI publications, education resources, legal research and more.

Call Center

Representatives are available Monday through Friday, 8 a.m. to 4:30 p.m.

303-238-SERV (7378)

TTY/TDD 800-659-2656

Walk-in Assistance

Forms and information are available Monday through Friday, 8 a.m. to 4:30 p.m.

Denver—1375 Sherman Street

Colorado Springs—2447 North Union Boulevard Fort Collins—3030 South College Avenue Grand Junction—222 South 6th Street, Room 208

Pueblo—827 West 4th Street, Suite A

Common Issues

Did Not Receive W-2 Statement from Your Employer

Contact your employer to request a copy, or

Use the year-to-date (YTD) Colorado wages and withholding amounts from your final paycheck

stub to complete a Substitute W-2, form

DR 0084 and submit both with your return.

Records Retention

Keep all documentation you used to prepare your return

at least 4 years after the due date, which is the statute of

limitations for the Department to make changes to your return.

However, if the Department does not receive your return, they may file on your behalf using the best information available.

There is no statute of limitations for assessment if a return is

not filed.

Correcting Errors or Changing a Return

Individual income tax returns from 2009 and forward may be amended electronically through Revenue Online. Filing and

amending returns in Revenue Online is a free service. You may amend online even if the original return was filed on paper.

Revenue Online has all the information from your original return. You will not need to re-enter everything.

If you cannot amend online, you may file the

DR 0104X. Make sure you use the appropriate form version for the year you are amending.

If you are changing your Colorado return

because the IRS made changes to your federal return, you must file the DR 0104X within 30 days of being notified by the IRS. You must amend your Colorado return in this case, even if there is no net change to your tax liability.

IT IS VERY IMPORTANT THAT YOU SUBMIT ALL SCHEDULES AND SUPPORTING DOCUMENTATION FOR ANY CHANGES WITH YOUR AMENDED RETURN. YOU MUST SUBMIT ALL SCHEDULES, EVEN IF YOU ARE NOT CHANGING THOSE VALUES.

Estimated Tax Requirements

If you expect next year’s Colorado tax liability to be greater than $1,000 after subtracting credits, you should make estimated tax payments using the DR 0104EP. We recommend that you read publication FYI Income 51 for additional information.

Filing Errors and Incomplete Information

It is important to read all the information available for your specific tax situation and to submit all required documentation with your return. Failure to do so may result in delayed

processing of your return and refund, if any. We recommend that you file using Revenue Online to avoid common

mathematical errors. You may also opt to use a commercial tax preparation software program or a paid tax professional

to help you complete your return.

Federal Earned Income Tax Credit and Colorado Insurance Programs

Individuals whose income does not exceed certain

thresholds and/or have qualifying children may be eligible for a refund resulting from the federal Earned Income Tax

Credit (EITC) and/or low-cost health insurance through

Child Health Plan Plus (CHP+). You may obtain additional information regarding the EITC online at IRS.gov or by calling Colorado United Way at 211. Additional information regarding CHP+ may be found at CCHP.org or by calling 1-800-359-1991.

Line-by-Line Instructions for the DR 0104AD - Subtractions from Income Schedule

If you use this schedule to claim any subtractions from your income, you must submit it with the DR 0104.

Line 1 State Income Tax Refund

Refer to your federal income tax return to complete this line. If you did not complete federal Schedule 1,

Form 1040 or 1040SR, enter $0. Otherwise, enter the amount from line 10, Schedule 1, Form 1040 or 1040SR.

Line 2 U.S. Government Interest

Enter the sum of all interest earned from U.S. government bonds, treasury bills and other obligations of the U.S. or its territories, possessions and agencies that you reported on your federal income tax return and is calculated as part of your federal taxable income. We recommend that you read publication FYI Income 20 if this applies to you.

Do not include interest earned from Federal National Mortgage Association and Government National Mortgage Association (Fannie Mae and Ginnie Mae). Dividends from mutual funds may not be 100% exempt.

Line 3 Pension and Annuity

Subtraction

You might be eligible to subtract the income you earned from a

pension or annuity. We recommend that you read publication

FYI Income 25 if this applies to you. This subtraction is allowed only for pension or annuity income that is included in your federal taxable income. The amount of subtraction you can claim is also limited based upon your age.

As of December 31, 2019, if you were:

Age 65 or older, then you are entitled to subtract

$24,000 or the total amount of your taxable pension/annuity income, whichever is smaller; or

At least 55 years old, but not yet 65, then you are entitled to subtract $20,000 or the

total amount of your taxable pension/annuity income, whichever is smaller; or

Younger than 55 years old and you received

pension/annuity income as a secondary beneficiary (widow, dependent child, etc.) due to the death of the person who earned the pension/annuity, then you are entitled to

subtract $20,000 or the total amount of your secondary beneficiary taxable pension/annuity income, whichever is smaller. If this applies to you, please list the Social Security number of the deceased in the space provided.

Pension/annuity income should not be intermingled between spouses. Each spouse must meet the

requirements for the subtraction separately and claim the subtraction only on their pension/annuity income. Any qualifying spouse pension/annuity income should be reported on line 4.

Submit copies of all 1099R and SSA-1099 statements with your return. Submit using

Revenue Online or attach to your paper return.

Page 9

Line 4 Spouse Pension and

Annuity Subtraction

If the secondary taxpayer listed on a jointly filed return is

eligible for the pension and annuity subtraction, enter the qualifying amount on this line. Review the instructions for line 3 to see what amount qualifies. We recommend that

you read publication FYI Income 25 if this applies to you.

Take precautions to report the subtraction on the correct line. The first person listed on the return shall report on line 3 and the second person listed shall report on line 4.

Line 5 Military Retirement Subtraction

You might be eligible to subtract the income you earned from your military retirement benefits. We recommend

that you read publication FYI Income 25 if this applies to you. This subtraction is allowed only for military

retirement income that is included in your federal taxable income. To qualify, you must have been 54 years of age or younger as of December 31,2019. If you meet the age requirement, then you are entitled to subtract $4,500

or the total amount of your taxable military retirement benefits, whichever is smaller.

Military retirement benefits should not be intermingled between spouses. Each spouse must meet the

requirements for the subtraction separately and claim the subtraction only on their military retirement benefits. Any qualifying spouse military retirement benefits should be reported on line 6.

Submit copies of all 1099R statements with your return. Submit as attachments when e-filing or using Revenue online, or include with your

paper return.

Line 6 Spouse Military Retirement

Subtraction

If the secondary taxpayer listed on a jointly filed return is

eligible for the military retirement subtraction, enter the qualifying amount on this line. Review the instructions for line 5 to see what amount qualifies. We recommend that you

read publication FYI Income 25 if this applies to you.

Take precautions to report the subtraction on the correct line. The first person listed on the return must report on line 5 and the second person listed must report on line 6.

Line 7 Colorado Capital Gain

Subtraction

You might be eligible to subtract some or all of the capital gain included in your federal taxable income, if the gain is derived from the sale of tangible personal property or from the sale of real property located in Colorado. The amount of this subtraction is limited to $100,000. We recommend that you read publication FYI Income 15 if this applies to you.

You must complete and submit the DR 1316 with your return. Take precaution to completely fill out

each item of this form. Be as detailed as possible, especially when providing property descriptions, ownership, and dates of acquisition and sale.

Page 10

Line 8 CollegeInvest Contribution

Contributions to CollegeInvest can be deducted from your return. The contribution must have been included on your federal income tax return and calculated as part of your federal taxable income. We recommend that you read publication FYI Income 44 if this applies to you.

The three fields on line 8 should be left blank if the

taxpayer and/or spouse are the CollegeInvest account owners who set up the account for the student beneficiary. If you are not the account owner (e.g.

grandparent, friend,) complete the three additional fields. To report contributions to more than one account, you must file electronically. Do not deduct

contributions made to a tuition savings plan for another state or any tuition you paid while attending school.

Do NOT deduct contributions made by your employer/ business to your College Invest account on this line. To claim pass-through credits for employer contributions to employee 529 qualified state tuition account, please refer to the instructions on form DR0289 and report the credit on applicable credit schedule.

Line 9 Qualifying Charitable Contributions

Taxpayers who make charitable contributions that would be eligible for a federal income tax deduction, but do not claim federal itemized deductions on Schedule A of form 1040 or 1040SR, might be eligible to deduct a portion of their contribution on this form. We recommend that you read publication FYI

Income 48 if this applies to you. Use the worksheet on the next

page to determine your qualifying contribution.

(a) Did you itemize your deductions on Schedule

 

 

A of federal form 1040 or 1040SR?

Yes

No

 

 

 

(b) Did you deduct charitable contributions on

 

 

the federal form?

Yes

No

 

 

 

If you answered Yes on either (a) or (b) above, enter $0 on line 9; you do not qualify for this subtraction. If you answered No on both

(a) and (b) above, continue below.

(c)Enter the amount you could have deducted as charitable contributions on lines 11 and

12 of federal Schedule A.

$

 

 

(d) Colorado adjustment

$500

(e)Subtract line (d) from line (c). This is the qualifying amount. If the amount is greater than $0, transfer to line 9.

Enter the total contributions in the space provided and the subtraction after the $500 adjustment on line 9.

Do not enter an amount on this line if you already

deducted your charitable donation on Schedule A of the federal 1040 or 1040SR form. Otherwise, you will be issued an assessment that will likely include

penalty and interest.

For claims greater than $5,000, submit the receipts you received at the time of donation. For in-kind donations, submit an itemized list of the donated items and their fair market value. Submit using Revenue

Online or attach to your paper return. Do not send receipts of items that were purchased for donation.

Line 10 Qualified Reservation Income

List any amount of income that was derived wholly from reservation sources by an enrolled tribal member who lives on the reservation, which was included as taxable income on

the Federal income tax form.

Submit proof of tribal membership, residence, and source of income. This must be submitted every three years by taxpayers claiming this subtraction.

Line 11 PERA/DPSRS Subtraction

If you made contributions to PERA between July 1, 1984, and December 31, 1986, or to Denver Public Schools District No. 1 Retirement during 1986 and your 2019 federal taxable income includes pension income, see FYI Income 16 to determine if you can take a subtraction for any of your pension income.

Submit a copy of your previously taxed contribution. PERA statements can be obtained from Copera.org or by calling 1-800-759-7372. Submit using Revenue Online or attach to your paper return.

Do not list the amount of contributions you made as an employee this past year.

Line 12 Railroad Benefit

List any railroad retirement benefits that you reported on your federal income tax return and is calculated as part of your federal taxable income. We recommend that you read publication FYI Income 25 if this applies to you.

Submit copies of all RRB-1099 and RRB-1099R

Statements. Submit using Revenue Online or submit with your paper return.

Line 13 Wildfire Mitigation Measures

Enter the amount incurred in performing wildfire

mitigation on your land, up to $2,500. We recommend that you read publication FYI Income 65 to properly calculate this subtraction.

Submit copies of receipts for qualified costs for wildfire

mitigation for your property. Submit using Revenue

Online or submit with your paper return.

Line 14 Colorado Marijuana Business Deduction

For Colorado-licensed marijuana businesses, list any

expenditure that is eligible to be claimed as a federal income tax deduction but is disallowed by section 280E of the Internal Revenue Code because marijuana is a controlled substance under federal law.

To calculate this deduction, you must create pro forma federal schedule(s) for Business Profit or Loss as if the federal government would have allowed the expenditures from the marijuana business. The Colorado deduction shall be the difference between the profit/loss as calculated on the ACTUAL schedule(s) filed with the federal return and the pro

forma schedule(s) described above.

You must submit both the pro forma federal schedule(s) and the actual federal schedule(s) with your Colorado return when claiming this deduction. Submit using Revenue Online or submit with your paper return.

Line 15 Nonresident Disaster Relief

Worker Subtraction

For nonresident individuals, enter the amount of compensation

earned for performing disaster-related work in the state

during a declared state disaster emergency and for the 60

days thereafter. Disaster-related work includes repairing,

renovating, installing, building, or rendering services that relate to infrastructure that has been damaged, impaired,

or destroyed by a declared state disaster emergency or providing emergency medical, firefighting, law enforcement,

hazardous material, search and rescue, or other emergency service related to a state declared disaster emergency.

This subtraction is only available to nonresident individuals. If you are a full-year resident of Colorado, you are not eligible for this subtraction.

Line 16 Reacquisition of Colorado

Residency During Active Duty Military Service

Subtraction

This subtraction is only allowed to military servicepersons who meet several requirements. In order to qualify for the

subtraction the serviceperson must (1) have Colorado as his or her home of record, (2) after enlisting in the

military, have acquired legal residency in a state other than Colorado and, (3) on or after January 1, 2016, have

reacquired Colorado residency. A military serviceperson who meets these three requirements can claim a

subtraction for any compensation included in his or her federal taxable income that he or she received for active duty service after reacquiring Colorado residency.

In order to have acquired residency in another state, you must have:

1.been physically present in that state,

2.intended to make that state your permanent home, and

3.intended to abandon your previous state of legal residence.

In order to reacquire residency in Colorado, you need not be physically present in Colorado, but you must intend to both make Colorado your permanent home and to abandon your previous state of legal residence.

In order to claim this subtraction, a taxpayer must include with his or her return: (1) a military form showing Colorado as his

or her home of record, (2) evidence of acquiring residency in another state, and (3) evidence of reacquiring residency in

Page 11

Colorado during the tax year. Evidence of acquiring residency

in another state and reacquiring residency in Colorado must come in one of the following forms:

1.voter registration;

2.records reflecting the purchase of residential property or an unimproved residential lot;

3.motor vehicle titling and registration;

4.notification to your prior state of legal residence

of your intention to change your state of legal residence;

5.preparation of a new last will and testament reflecting your state of legal residence.

If you qualify for this subtraction, enter the amount of

compensation received for active duty military service on line 16 and submit all required evidence of residency with your return.

Line 17 Agricultural Asset Lease Deduction

Enter the certificate number (YY-###) for the deduction certificate that was provided by the Colorado Agricultural

Development Authority (CADA). If you received more than one certificate you must file electronically. Enter the amount

of the deduction on this line. The amount of deduction allowed to a qualified taxpayer may not exceed $25,000. You must submit a copy of each certificate with your return.

Line 18 First-time Home Buyer Savings

Account Interest Deduction

You must complete the DR 0350 and submit with your return if

you are claiming this deduction. You may only deduct the amount of taxable interest and/or earnings on the qualified account in the tax year claimed. This deduction is subject to recapture.

Line 19 Other Subtractions from Federal Taxable Income

Enter the sum of all other allowable subtractions. For more information about what to enter on this line, see the Income

Tax – Subtractions page on Colorado.gov/Tax.

Colorado.gov/Tax/Income-Tax-Subtractions. Do not include amounts that were earned outside Colorado, net operating losses, K-1 adjustments, military income, wage adjustments or donations made to the

Military Family Relief Fund on this line. Include a clear explanation of the subtraction being claimed on your return.

Line 20 Subtotal

Enter the sum of lines 1 through 19.

Page 12

Instructions for form DR 0104US– Consumer Use Tax Reporting Schedule

Was Colorado sales or use tax paid on your purchases from out-of-state vendors?

YES: Some purchases will have sales or use tax included. Check your invoices and receipts to see if sales tax

was paid. If sales tax was paid on your purchases, no consumer use tax is due. DO NOT FILL OUT THIS FORM.

NO: Many online or out-of-state retailers do not collect

sales or use tax from customers on purchases. Total the amount of your 2019 purchases where no tax was paid. State and special district (if applicable)

consumer use tax must be paid on your purchases.

Lines 1–2 State Consumer Use Tax

Enter the total amount of 2019 purchases where no state sales tax or use tax was paid on line 1. Multiply line 1

by 0.029 (for the Colorado state sales tax rate of 2.9%).

Round this number to the nearest whole dollar to calculate your Colorado consumer use tax liability. Enter this number on line 2.

Lines 3–6 Special District Use Tax

Use the table below to determine if you lived within a special

district(s) in 2019. Report the total amount of 2019 purchases

where no special district tax was paid on line 3. Then, enter the Special District Consumer Use (SDCU) code based on

you lived in 2019 on line 4. If no special districts apply, enter

00 in the SDCU code field on line 4 and skip to line 6. Enter

the special district use tax rate on line 5. Multiply line 3 by line

5.Round this number to the nearest whole dollar and enter your special district use tax liability on line 6. If no special districts apply, enter $0.

Line 7

Enter the sum of lines 2 and 6. Transfer this amount to

DR 0104 line 15. Submit this schedule with the DR 0104.

Special District Rates and Boundaries Table

Special District Name and Boundaries

Use Tax

SDCU

Rate

Code

 

 

 

No Special District

N/A

00

 

 

 

Regional Transportation District (RTD) Only

 

 

The Denver metropolitan area including all

 

 

of Boulder, Denver, and Jefferson Counties,

 

 

northern Douglas County, the western areas

0.010

10

of Adams and Arapahoe Counties, most

 

 

of Broomfield County, and small part of

 

 

southwest Weld County.

 

 

Scientific & Cultural Facilities District (CD)

 

 

Only

 

 

The Denver metropolitan area including

 

 

all areas of Adams, Arapahoe, Boulder,

0.001

20

Broomfield, Denver, and Jefferson Counties.

 

 

All of Douglas county EXCEPT the city limits

 

 

of Castle Rock and Larkspur.

 

 

Regional Transportation District (RTD) and

 

 

Scientific & Cultural Facilities District (CD)

 

 

Overlap between the RTD and CD districts

0.011

12

(see individual descriptions above.)

 

 

 

 

 

Pikes Peak Rural Transportation Authority

 

 

El Paso County EXCEPT within the

 

 

municipal limits of Calhan, Fountain,

 

 

Monument, Palmer Lake, or the Colorado

 

 

Springs Commercial Aeronautical Zone.

0.010

30

Note - Any areas annexed into these

 

 

municipalities after 2004 are included in

 

 

the PPRTA.

 

 

South Platte Valley Regional Transportation

 

 

Authority

0.001

50

Within the city limits of Sterling.

 

 

 

 

 

Roaring Fork Transportation Authority

 

 

Within the city limits of Glenwood Springs or

0.010

61

Carbondale.

 

 

 

 

 

Roaring Fork Transportation Authority

 

 

Within the city limits of Basalt or New Castle.

0.008

62

 

 

 

Roaring Fork Transportation Authority

 

 

Areas of unincorporated Eagle County in the

0.006

63

El Jebel area and outside the city limits of

 

 

Carbondale.

 

 

Roaring Fork Transportation Authority

 

 

Aspen and Snowmass Village city limits,

0.004

64

unincorporated Pitkin County.

 

 

 

 

 

Reference publication DR 1002 at Colorado.gov/Tax, your county assessor’s office, or district maps for additional information to determine whether you live within the

boundaries of the above special districts.

Most residents of the Denver metropolitan area are within the

district boundaries of both the Regional Transportation District

(RTD) and the Scientific & Cultural Facilities District (CD).

Instructions for Select Credits from the DR 0104CR

Line 1 Child Care Expenses Credit (DR 0347 and DR 0104CR Part I)

Even when the federal tax is zero, Colorado offers taxpayers—with an Adjusted Gross Income of $25,000 or less—a Colorado income tax credit of 25 percent of their

child care expenses up to $500 for one child, or up to $1,000 for two or more children. Use form DR 0347 to calculate this credit and submit it along with the form DR 0104CR.

Lines 2 through 5 To Calculate the Colorado Earned Income Tax Credit (EITC) on DR 0104CR:

Line 2 Enter the amount of earned income calculated for your federal return.

In order to calculate the value of your Federal earned income tax credit, you must determine the amount of earned income. You may use the Earned Income Credit Worksheet (EIC Worksheet) and the Earned Income Credit (EIC) Table in the instruction booklet for Federal Form 1040 or

1040SR or use the EITC Assistant Tool online: IRS.gov/Credits-&-Deductions/Individuals/Earned-In- come-Tax-Credit/Use-the-EITC-Assistant. It is available

in both English and Spanish.

Line 3 The federal EITC you claimed

Refer to the credit you entered on the Federal Form 1040.

Enter the amount of line 18a from Federal Form 1040 or 1040SR on the Colorado Form DR 0104CR line 3.

Table Instructions: If you have a qualifying child and you

claimed the EITC on the Federal 1040 or 1040SR, you will need to identify that child or those children in this table. Enter each qualifying child’s last name, first name,

year of birth and Social Security number. Only check the

“Deceased” box for a qualifying child if the child was born and died in 2019 and was not assigned an SSN, you must submit a copy of the child’s birth certificate, death certificate, or hospital records showing a live birth with your return.

Line 4 COEITC

Multiply the amount you entered on line 3 by 0.1 to calculate your Colorado EITC.

Line 5 If you are filing as a part-year resident ONLY

Multiply the amount you entered on line 4 by the percentage on the DR 0104PN line 34. (If the percentage exceeds 100%, use 100%.) Enter the result on line 5.

This is the portion of the Colorado EITC you are allowed.

Line 6 Business Personal Property Credit for Individual Business Owners

The income tax credit for business personal property taxes is limited to $18,000 of the actual value of your personal property that you paid tax on during 2019. This is different

than real property, which is not eligible for this credit. If your

Page 13

actual value is less than $18,000, you can claim the total

amount of the assessment you paid, and you must include the assessor’s statement(s) for which you are claiming the credit. To find your actual value, either look for it on your statement, or find your assessed value and divide it by 0.29.

Actual Value = Assessed Value/0.29.

If you own personal property whose actual value is above $18,000 for which you were assessed, you can only claim the assessment on the first $18,000 of the property in question. You will need to prorate your assessment with the following formula:

actualvalue18,000 * assessment = allowable credit

For example, if your assessment was $2,000 for personal property tax paid in 2019, but your actual value was $25,000, you would be permitted to claim $1,440 (72% of the tax

assessed or ($18,000/$25,000)*$2,000)).

Please include a copy of your property tax statement for property tax paid in 2019.

Note There are two credits that are available for

the preservation of historic properties and

structures. Each credit has a different certification process and is subject to different

limitations and qualification requirements.

Line 19 Historic Property Preservation Credit

The Historic Property Preservation credit (§39-22-514, C.R.S.) must be claimed on line 19 of the DR 0104CR.

For more information on this credit, review FYI Income 1.

Lines 33-35 Preservation of Historic

Structures Credit

The Preservation of Historic Structures credit (§39-22- 514.5, C.R.S.) must be claimed on lines 33 through 35

of the DR 0104CR. For more information on this credit, review resources available online from the Colorado Office

of Economic Development or from History Colorado.

Line 37 Rural & Frontier Health Care

Preceptor Credit

In order to claim this credit, the taxpayer must:

Receive certification that the preceptor satisfied

all requirements to receive the credit from the institution for which the preceptor teaches or from the regional AHEC office with jurisdiction over the area in which the preceptorship took place. This certification must be completed on the DR 0366.

Send an electronic copy of the completed certification (DR 0366) to the Department by email to dor_preceptor@state.co.us.

If the preceptor receives notification from the

Department that the taxpayer is entitled to claim the credit, file a Colorado income tax return and

claim the credit on the return. You must submit the

DR 0366 with your return.

Page 14

Instructions for Select Credits from the DR 0104CR – Continued

Line 38 Retrofitting a Residence to Increase a Residence’s Visitability Credit

An income tax credit is available to help people with an illness, impairment or disability retrofit their residence for

greater accessibility and independence. Dependents and spouses are also eligible and allows for up to a $5,000 credit per person in the family with a disability.

To claim the credit, you must have been issued a tax credit certificate from the Colorado Department of Local

Affairs/Division of Housing. For more information about the application process, visit colorado.gov/dola

Please provide a copy of your tax credit certificate(s) from the Department of Local Affairs/Division of

Housing when claiming this credit.

Line 39 Credit for Employer Contributions to Employee 529 Plan

Complete the DR 0289 and transfer over the amounts of

credit available and used to the DR 0104CR. You must submit the DR 0289 with your return.

Page 15

2019 Colorado Income Tax Table with tax rate of 4.5%

To find your tax from the table below, read down the taxable

income column to the line containing your Colorado taxable income from DR 0104 line 6. Then read across to the tax column and enter this amount on DR 0104 line 7. Part-year residents and nonresidents, enter tax on DR 0104PN line 35.

TAXABLE INCOME

 

 

Over

But

TAX

 

not over

 

 

9,600

9,700

434

 

9,700

9,800

439

 

9,800

9,900

443

 

TAXABLE INCOME

 

 

Over

But

TAX

 

not over

 

 

15,100

15,200

682

 

15,200

15,300

686

 

15,300

15,400

691

 

TAXABLE INCOME

 

 

Over

But

TAX

 

not over

 

 

20,600

20,700

929

 

20,700

20,800

934

 

20,800

20,900

938

 

TAXABLE INCOME

 

Over

But

TAX

not over

 

 

 

 

0

10

0

10

30

1

30

50

2

50

75

3

75

100

4

100

200

7

200

300

11

300

400

16

400

500

20

500

600

25

600

700

29

700

800

34

800

900

38

900

1,000

43

1,000

1,100

47

1,100

1,200

52

1,200

1,300

56

1,300

1,400

61

1,400

1,500

65

1,500

1,600

70

1,600

1,700

74

1,700

1,800

79

1,800

1,900

83

1,900

2,000

88

2,000

2,100

92

2,100

2,200

97

2,200

2,300

101

2,300

2,400

106

2,400

2,500

110

2,500

2,600

115

2,600

2,700

119

2,700

2,800

124

2,800

2,900

128

2,900

3,000

133

3,000

3,100

137

3,100

3,200

142

3,200

3,300

146

3,300

3,400

151

3,400

3,500

155

3,500

3,600

160

3,600

3,700

164

3,700

3,800

169

3,800

3,900

173

3,900

4,000

178

4,000

4,100

182

4,100

4,200

187

4,200

4,300

191

4,300

4,400

196

4,400

4,500

200

4,500

4,600

205

TAXABLE INCOME

 

Over

But

TAX

not over

 

 

 

 

4,600

4,700

209

4,700

4,800

214

4,800

4,900

218

4,900

5,000

223

5,000

5,100

227

5,100

5,200

232

5,200

5,300

236

5,300

5,400

241

5,400

5,500

245

5,500

5,600

250

5,600

5,700

254

5,700

5,800

259

5,800

5,900

263

5,900

6,000

268

6,000

6,100

272

6,100

6,200

277

6,200

6,300

281

6,300

6,400

286

6,400

6,500

290

6,500

6,600

295

6,600

6,700

299

6,700

6,800

304

6,800

6,900

308

6,900

7,000

313

7,000

7,100

317

7,100

7,200

322

7,200

7,300

326

7,300

7,400

331

7,400

7,500

335

7,500

7,600

340

7,600

7,700

344

7,700

7,800

349

7,800

7,900

353

7,900

8,000

358

8,000

8,100

362

8,100

8,200

367

8,200

8,300

371

8,300

8,400

376

8,400

8,500

380

8,500

8,600

385

8,600

8,700

389

8,700

8,800

394

8,800

8,900

398

8,900

9,000

403

9,000

9,100

407

9,100

9,200

412

9,200

9,300

416

9,300

9,400

421

9,400

9,500

425

9,500

9,600

430

9,900

10,000

448

10,000

10,100

452

10,100

10,200

457

10,200

10,300

461

10,300

10,400

466

10,400

10,500

470

10,500

10,600

475

10,600

10,700

479

10,700

10,800

484

10,800

10,900

488

10,900

11,000

493

11,000

11,100

497

11,100

11,200

502

11,200

11,300

506

11,300

11,400

511

11,400

11,500

515

11,500

11,600

520

11,600

11,700

524

11,700

11,800

529

11,800

11,900

533

11,900

12,000

538

12,000

12,100

542

12,100

12,200

547

12,200

12,300

551

12,300

12,400

556

12,400

12,500

560

12,500

12,600

565

12,600

12,700

569

12,700

12,800

574

12,800

12,900

578

12,900

13,000

583

13,000

13,100

587

13,100

13,200

592

13,200

13,300

596

13,300

13,400

601

13,400

13,500

605

13,500

13,600

610

13,600

13,700

614

13,700

13,800

619

13,800

13,900

623

13,900

14,000

628

14,000

14,100

632

14,100

14,200

637

14,200

14,300

641

14,300

14,400

646

14,400

14,500

650

14,500

14,600

655

14,600

14,700

659

14,700

14,800

664

14,800

14,900

668

14,900

15,000

673

15,000

15,100

677

15,400

15,500

695

15,500

15,600

700

15,600

15,700

704

15,700

15,800

709

15,800

15,900

713

15,900

16,000

718

16,000

16,100

722

16,100

16,200

727

16,200

16,300

731

16,300

16,400

736

16,400

16,500

740

16,500

16,600

745

16,600

16,700

749

16,700

16,800

754

16,800

16,900

758

16,900

17,000

763

17,000

17,100

767

17,100

17,200

772

17,200

17,300

776

17,300

17,400

781

17,400

17,500

785

17,500

17,600

790

17,600

17,700

794

17,700

17,800

799

17,800

17,900

803

17,900

18,000

808

18,000

18,100

812

18,100

18,200

817

18,200

18,300

821

18,300

18,400

826

18,400

18,500

830

18,500

18,600

835

18,600

18,700

839

18,700

18,800

844

18,800

18,900

848

18,900

19,000

853

19,000

19,100

857

19,100

19,200

862

19,200

19,300

866

19,300

19,400

871

19,400

19,500

875

19,500

19,600

880

19,600

19,700

884

19,700

19,800

889

19,800

19,900

893

19,900

20,000

898

20,000

20,100

902

20,100

20,200

907

20,200

20,300

911

20,300

20,400

916

20,400

20,500

920

20,500

20,600

925

20,900

21,000

943

21,000

21,100

947

21,100

21,200

952

21,200

21,300

956

21,300

21,400

961

21,400

21,500

965

21,500

21,600

970

21,600

21,700

974

21,700

21,800

979

21,800

21,900

983

21,900

22,000

988

22,000

22,100

992

22,100

22,200

997

22,200

22,300

1,001

22,300

22,400

1,006

22,400

22,500

1,010

22,500

22,600

1,015

22,600

22,700

1,019

22,700

22,800

1,024

22,800

22,900

1,028

22,900

23,000

1,033

23,000

23,100

1,037

23,100

23,200

1,042

23,200

23,300

1,046

23,300

23,400

1,051

23,400

23,500

1,055

23,500

23,600

1,060

23,600

23,700

1,064

23,700

23,800

1,069

23,800

23,900

1,073

23,900

24,000

1,078

24,000

24,100

1,082

24,100

24,200

1,087

24,200

24,300

1,091

24,300

24,400

1,096

24,400

24,500

1,100

24,500

24,600

1,105

24,600

24,700

1,109

24,700

24,800

1,114

24,800

24,900

1,118

24,900

25,000

1,123

25,000

25,100

1,127

25,100

25,200

1,132

25,200

25,300

1,136

25,300

25,400

1,141

25,400

25,500

1,145

25,500

25,600

1,150

25,600

25,700

1,154

25,700

25,800

1,159

25,800

25,900

1,163

25,900

26,000

1,168

26,000

26,100

1,172

Page 16

Colorado Income Tax Table

TAXABLE INCOME

 

 

Over

But

TAX

 

not over

 

 

26,100

26,200

1,177

 

26,200

26,300

1,181

 

26,300

26,400

1,186

 

26,400

26,500

1,190

 

26,500

26,600

1,195

 

26,600

26,700

1,199

 

26,700

26,800

1,204

 

26,800

26,900

1,208

 

26,900

27,000

1,213

 

27,000

27,100

1,217

 

27,100

27,200

1,222

 

27,200

27,300

1,226

 

27,300

27,400

1,231

 

27,400

27,500

1,235

 

27,500

27,600

1,240

 

27,600

27,700

1,244

 

27,700

27,800

1,249

 

27,800

27,900

1,253

 

27,900

28,000

1,258

 

28,000

28,100

1,262

 

28,100

28,200

1,267

 

28,200

28,300

1,271

 

28,300

28,400

1,276

 

28,400

28,500

1,280

 

28,500

28,600

1,285

 

28,600

28,700

1,289

 

28,700

28,800

1,294

 

28,800

28,900

1,298

 

28,900

29,000

1,303

 

29,000

29,100

1,307

 

29,100

29,200

1,312

 

29,200

29,300

1,316

 

29,300

29,400

1,321

 

29,400

29,500

1,325

 

29,500

29,600

1,330

 

29,600

29,700

1,334

 

29,700

29,800

1,339

 

29,800

29,900

1,343

 

29,900

30,000

1,348

 

30,000

30,100

1,352

 

30,100

30,200

1,357

 

30,200

30,300

1,361

 

30,300

30,400

1,366

 

TAXABLE INCOME

 

 

Over

But

TAX

 

not over

 

 

31,600

31,700

1,424

 

31,700

31,800

1,429

 

31,800

31,900

1,433

 

31,900

32,000

1,438

 

32,000

32,100

1,442

 

32,100

32,200

1,447

 

32,200

32,300

1,451

 

32,300

32,400

1,456

 

32,400

32,500

1,460

 

32,500

32,600

1,465

 

32,600

32,700

1,469

 

32,700

32,800

1,474

 

32,800

32,900

1,478

 

32,900

33,000

1,483

 

33,000

33,100

1,487

 

33,100

33,200

1,492

 

33,200

33,300

1,496

 

33,300

33,400

1,501

 

33,400

33,500

1,505

 

33,500

33,600

1,510

 

33,600

33,700

1,514

 

33,700

33,800

1,519

 

33,800

33,900

1,523

 

33,900

34,000

1,528

 

34,000

34,100

1,532

 

34,100

34,200

1,537

 

34,200

34,300

1,541

 

34,300

34,400

1,546

 

34,400

34,500

1,550

 

34,500

34,600

1,555

 

34,600

34,700

1,559

 

34,700

34,800

1,564

 

34,800

34,900

1,568

 

34,900

35,000

1,573

 

35,000

35,100

1,577

 

35,100

35,200

1,582

 

35,200

35,300

1,586

 

35,300

35,400

1,591

 

35,400

35,500

1,595

 

35,500

35,600

1,600

 

35,600

35,700

1,604

 

35,700

35,800

1,609

 

35,800

35,900

1,613

 

TAXABLE INCOME

 

 

Over

But

TAX

 

not over

 

 

37,100

37,200

1,672

 

37,200

37,300

1,676

 

37,300

37,400

1,681

 

37,400

37,500

1,685

 

37,500

37,600

1,690

 

37,600

37,700

1,694

 

37,700

37,800

1,699

 

37,800

37,900

1,703

 

37,900

38,000

1,708

 

38,000

38,100

1,712

 

38,100

38,200

1,717

 

38,200

38,300

1,721

 

38,300

38,400

1,726

 

38,400

38,500

1,730

 

38,500

38,600

1,735

 

38,600

38,700

1,739

 

38,700

38,800

1,744

 

38,800

38,900

1,748

 

38,900

39,000

1,753

 

39,000

39,100

1,757

 

39,100

39,200

1,762

 

39,200

39,300

1,766

 

39,300

39,400

1,771

 

39,400

39,500

1,775

 

39,500

39,600

1,780

 

39,600

39,700

1,784

 

39,700

39,800

1,789

 

39,800

39,900

1,793

 

39,900

40,000

1,798

 

40,000

40,100

1,802

 

40,100

40,200

1,807

 

40,200

40,300

1,811

 

40,300

40,400

1,816

 

40,400

40,500

1,820

 

40,500

40,600

1,825

 

40,600

40,700

1,829

 

40,700

40,800

1,834

 

40,800

40,900

1,838

 

40,900

41,000

1,843

 

41,000

41,100

1,847

 

41,100

41,200

1,852

 

41,200

41,300

1,856

 

41,300

41,400

1,861

 

TAXABLE INCOME

 

Over

But

TAX

not over

 

42,600

42,700

1,919

42,700

42,800

1,924

42,800

42,900

1,928

42,900

43,000

1,933

43,000

43,100

1,937

43,100

43,200

1,942

43,200

43,300

1,946

43,300

43,400

1,951

43,400

43,500

1,955

43,500

43,600

1,960

43,600

43,700

1,964

43,700

43,800

1,969

43,800

43,900

1,973

43,900

44,000

1,978

44,000

44,100

1,982

44,100

44,200

1,987

44,200

44,300

1,991

44,300

44,400

1,996

44,400

44,500

2,000

44,500

44,600

2,005

44,600

44,700

2,009

44,700

44,800

2,014

44,800

44,900

2,018

44,900

45,000

2,023

45,000

45,100

2,027

45,100

45,200

2,032

45,200

45,300

2,036

45,300

45,400

2,041

45,400

45,500

2,045

45,500

45,600

2,050

45,600

45,700

2,054

45,700

45,800

2,059

45,800

45,900

2,063

45,900

46,000

2,068

46,000

46,100

2,072

46,100

46,200

2,077

46,200

46,300

2,081

46,300

46,400

2,086

46,400

46,500

2,090

46,500

46,600

2,095

TAXABLE INCOME

 

Over

But

TAX

not over

 

46,600

46,700

2,099

46,700

46,800

2,104

46,800

46,900

2,108

46,900

47,000

2,113

47,000

47,100

2,117

47,100

47,200

2,122

47,200

47,300

2,126

47,300

47,400

2,131

47,400

47,500

2,135

47,500

47,600

2,140

47,600

47,700

2,144

47,700

47,800

2,149

47,800

47,900

2,153

47,900

48,000

2,158

48,000

48,100

2,162

48,100

48,200

2,167

48,200

48,300

2,171

48,300

48,400

2,176

48,400

48,500

2,180

48,500

48,600

2,185

48,600

48,700

2,189

48,700

48,800

2,194

48,800

48,900

2,198

48,900

49,000

2,203

49,000

49,100

2,207

49,100

49,200

2,212

49,200

49,300

2,216

49,300

49,400

2,221

49,400

49,500

2,225

49,500

49,600

2,230

49,600

49,700

2,234

49,700

49,800

2,239

49,800

49,900

2,243

49,900

50,000

2,248

30,400

30,500

1,370

30,500

30,600

1,375

30,600

30,700

1,379

30,700

30,800

1,384

30,800

30,900

1,388

30,900

31,000

1,393

31,000

31,100

1,397

31,100

31,200

1,402

31,200

31,300

1,406

31,300

31,400

1,411

31,400

31,500

1,415

31,500

31,600

1,420

35,900

36,000

1,618

36,000

36,100

1,622

36,100

36,200

1,627

36,200

36,300

1,631

36,300

36,400

1,636

36,400

36,500

1,640

36,500

36,600

1,645

36,600

36,700

1,649

36,700

36,800

1,654

36,800

36,900

1,658

36,900

37,000

1,663

37,000

37,100

1,667

41,400

41,500

1,865

41,500

41,600

1,870

41,600

41,700

1,874

41,700

41,800

1,879

41,800

41,900

1,883

41,900

42,000

1,888

42,000

42,100

1,892

42,100

42,200

1,897

42,200

42,300

1,901

42,300

42,400

1,906

42,400

42,500

1,910

42,500

42,600

1,915

Worksheet for taxable incomes over $50,000

Colorado Taxable Income

$

.00

from Form 104 line 6

 

 

 

 

 

Multiply by 4.5%

 

X .045

 

 

 

Colorado Tax

$

.00

 

 

 

*190104==19999*

DR 0104 (10/07/19)

COLORADO DEPARTMENT OF REVENUE

Colorado.gov/Tax

(0013)

2019 Colorado Individual Income Tax Return

Full-Year

Part-Year or Nonresident (or resident, part-year, non-resident combination)

*Must include DR 0104PN

Mark if Abroad on due date – see instructions

Your Last Name

 

 

 

 

 

 

 

Your First Name

 

 

 

 

Middle Initial

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Date of Birth (MM/DD/YYYY)

 

 

SSN or ITIN

 

 

Deceased

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If checked and claiming a refund, you must include

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

the DR 0102 and death certificate with your return.

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter the following information from your current

State of Issue

 

 

Last 4 characters of ID number

Date of Issuance

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

driver license or state identification card.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If Joint, Spouse’s Last Name

 

 

 

 

 

Spouse’s First Name

 

 

Middle Initial

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Spouse’s Date of Birth (MM/DD/YYYY)

 

Spouse’s SSN or ITIN

 

Deceased

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If checked and claiming a refund, you must include

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

the DR 0102 and death certificate with your return.

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter the following information from your spouse’s

State of Issue

 

 

Last 4 characters of ID number

Date of Issuance

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

current driver license or state identification card.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Mailing Address

Phone Number

City

State

Zip Code

 

Foreign Country (if applicable)

 

 

 

 

Round To The Nearest Dollar

1.Enter Federal Taxable Income from your federal income tax form: 1040 line 11b

or 1040 SR line 11b

1

Include W-2s and 1099s with CO withholding.

Additions to Federal Taxable Income

2.State Addback, enter the state income tax deduction from your federal form

 

1040 or 1040 SR schedule A, line 5a (see instructions)

2

3. Other Additions, explain (see instructions)

3

 

 

Explain:

 

 

 

 

 

 

 

 

 

00

00

00

*190104==29999*

DR 0104 (10/07/19)

Colorado.gov/Tax

 

 

COLORADO DEPARTMENT OF REVENUE

 

 

 

Name

 

 

SSN or ITIN

 

 

 

 

4. Subtotal, sum of lines 1 through 3

4

Colorado Subtractions

5.Subtractions from the DR 0104AD Schedule, line 20, you must submit the

DR 0104AD schedule with your return.

5

6. Colorado Taxable Income, subtract line 5 from line 4

6

Tax, Prepayments and Credits: see 104 Book for full-year tax table and part-year DR 0104PN Schedule

7.Colorado Tax from tax table or the DR 0104PN line 36, you must submit

the DR 0104PN with your return if applicable.

7

8.Alternative Minimum Tax from the DR 0104AMT line 8, you must submit the

DR 0104AMT with your return.

8

9. Recapture of prior year credits

9

10. Subtotal, sum of lines 7 through 9

10

11.Nonrefundable Credits from the DR 0104CR line 41, the sum of lines 11, 12, and 13

cannot exceed line 10, you must submit the DR 0104CR with your return.

11

12.Total Nonrefundable Enterprise Zone credits used – as calculated,

or from the DR 1366 line 87, the sum of lines 11, 12, and 13 cannot exceed line 10,

you must submit the DR 1366 with your return.

12

13.Strategic Capital Tax Credit from DR 1330, the sum of lines 11, 12, and 13 cannot

exceed line 10, you must submit the DR 1330 with your return.

13

14. Net Income Tax, sum of lines 11, 12, and 13. Subtract that sum from line 10.

14

15.Use Tax reported on the DR 0104US schedule line 7, you must submit

the DR 0104US with your return.

15

16. Net Colorado Tax, sum of lines 14 and 15

16

17.CO Income Tax Withheld from W-2s and 1099s, you must submit the W-2s

and/or 1099s claiming Colorado withholding with your return.

17

18. Prior-year Estimated Tax Carryforward

18

19.Estimated Tax Payments, enter the sum of the quarterly payments

remitted for this tax year

 

 

 

 

19

20. Extension Payment remitted with the DR 0158-I

 

 

20

21. Other Prepayments:

 

DR 0104BEP

 

DR 0108

 

DR 1079 21

 

 

 

 

 

 

22.Gross Conservation Easement Credit from the DR 1305G line 33, you must

submit the DR 1305G with your return.

22

23.Innovative Motor Vehicle Credit from the DR 0617, you must submit each

DR 0617 with your return.

23

24.Refundable Credits from the DR 0104CR line 8, you must submit the

DR 0104CR with your return.

24

25. Subtotal, sum of lines 17 through 24

25

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

*190104==39999*

DR 0104 (10/07/19)

Colorado.gov/Tax

 

 

COLORADO DEPARTMENT OF REVENUE

Name

 

 

SSN or ITIN

 

 

 

 

 

 

 

26.Federal Adjusted Gross Income from your federal income tax form: 1040 line 8b,

or 1040 SR line 8b

26

27.

28.

29.

30.

Lines 27 through 32 are reserved for future use.

31.

32.

33.

Overpayment, if line 25 is greater than line 16 then subtract line 16 from line 25

33

34.

Estimated Tax Credit Carryforward to 2020 first quarter, if any.

34

00

00

00

00

00

00

00

00

00

Lines 35 and 36 are reserved for future use. 35.

If you have an overpayment on line 37 below and would like to donate all or a portion of your overpayment to a qualified

Colorado charity, include Form DR 0104CH to contribute.

36.

37. Refund, subtract line 34 from line 33 (see instructions)

37

00

Direct Deposit

Routing Number

Account Number

Type:

Checking

Savings

CollegeInvest 529

For questions regarding CollegeInvest direct deposit or to open an account, visit CollegeInvest.org or call 800-448-2424.

38.

Net Tax Due, subtract line 25 from line 16

38

39.

Delinquent Payment Penalty (see instructions)

39

40.

Delinquent Payment Interest (see instructions)

40

41.Estimated Tax Penalty, you must submit the DR 0204 with your return.

(see instructions)

41

42. Amount You Owe, sum of lines 38 through 41

42

The State may convert your check to a one-time electronic banking transaction. Your bank account may be debited as early as the same day received by the State.

If converted, your check will not be returned. If your check is rejected due to insufficient or uncollected funds, the Department of Revenue may collect the payment amount

directly from your bank account electronically.

00

00

00

00

*190104==49999*

DR 0104 (10/07/19)

COLORADO DEPARTMENT OF REVENUE

Colorado.gov/Tax

Name

SSN or ITIN

Third Party Designee

Do you want to allow another person to discuss this

return and any other information related to this return

with the Colorado Department of Revenue?

No

Yes. Complete the following:

Designee’s Name

Phone Number

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

Your Signature

Date (MM/DD/YY)

Spouse’s Signature. If joint return, BOTH must sign.

Date (MM/DD/YY)

Paid Preparer’s Name

Paid Preparer’s Phone

Paid Preparer’s Address

City

State

Zip

File and pay at: Colorado.gov/RevenueOnline

If you are filing this return with a check or payment, please mail the return to:

COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0006

If you are filing this return without a check or payment, please mail the return to:

COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0005

These addresses and zip codes are exclusive to the Colorado Department of Revenue, so a street address is not required.

*190104CH19999*

DR 0104CH (11/04/19)

COLORADO DEPARTMENT OF REVENUE

Colorado.gov/Tax

2019 Voluntary Contributions Schedule

If you are making a voluntary contribution and filing by paper,

you must submit this schedule with your return.

Instructions:

Use this form to make voluntary contributions using your refund to selected Colorado charities. If you would like to donate all or a portion of your refund to one of the organizations available to receive voluntary contributions, enter the desired amount

here. See the back of the 104 Book for more information about each of these charitable organizations. You must submit this form along with the DR 0104 to ensure that your selected organizations receive the donations you have designated.

Name

SSN or ITIN

If line 37 on the DR 0104 is NOT greater than zero, STOP. You cannot complete this schedule.

1.

Colorado Nongame Conservation and Wildlife Restoration Cash Fund

1

2.

Colorado Domestic Abuse Program Fund

2

3.

Homeless Prevention Activities Program Fund

3

4.

Western Slope Military Veterans Cemetery Fund

4

5.

Pet Overpopulation Fund

5

6.

Military Family Relief Fund

6

7.American Red Cross Colorado Disaster Response, Readiness, and Preparedness Fund 7

8.

Habitat for Humanity of Colorado Fund

8

9.

Special Olympics of Colorado Fund

9

10.

Colorado Healthy Rivers Fund

10

11.

Alzheimer’s Association Fund

11

12.

Colorado Cancer Fund

12

13.

Make-A-Wish Foundation of Colorado Fund

13

 

 

 

 

 

 

 

 

00

00

00

00

00

00

00

00

00

00

00

00

00

*190104CH29999*

DR 0104CH (11/04/19)

Colorado.gov/Tax

 

 

COLORADO DEPARTMENT OF REVENUE

 

 

 

Name

 

 

SSN or ITIN

14. Unwanted Horse Fund

14

 

 

15.This line is reserved for future use.

16.Urban Peak Housing and Support Services for Youth Experiencing Homelessness Fund 16

17.

Family Caregiver Support Fund

17

18.

Young Americans Center For Financial Education Fund

18

19.

Donate to a Colorado Nonprofit Fund

19

Enter the 11-digit Secretary of State Registration Number for the Registered Charitable Organization

Enter the Name of the Registered Charitable Organization

00

00

00

00

00

20.Total of lines 1 through 19. This cannot exceed the amount on line 37 on the DR 0104. 20

DO NOT CUT – Return Full Page

00

This form is used to request a donation to a qualified charity or charities from your tax refund. The amount of your

donation(s) requested on this form may be decreased if a reduction is made to your refund after processing of your return. Donation(s) will also be decreased if you owe back taxes or if you owe a balance to another Colorado government

agency or the IRS. Amounts cannot be changed once your return has been submitted. Donation requests cannot be

changed with an amended return.

*190104AD19999*

DR 0104AD (10/15/19)

COLORADO DEPARTMENT OF REVENUE

Colorado.gov/Tax

2019 DR 0104AD – Subtractions from Income Schedule

If claiming a subtraction and filing by paper, you must submit this schedule with your return.

Use this schedule to report any subtractions from your Federal Taxable Income. These subtractions will change your

Colorado Taxable Income from the amount of Federal Taxable Income. See instructions in the income tax booklet for additional guidance on completing this schedule. Do not enter negative amounts. You must submit this form along with

the DR 0104 if claiming any subtractions.

Name

SSN or ITIN

Subtractions from Federal Taxable Income

1.State Income Tax Refund from federal income tax form 1040 or 1040 SR,

 

Schedule 1 line 1.

1

2.

U.S. Government Interest

2

3.

Primary Taxpayer Pension, Annuity, IRA,

Deceased SSN or ITIN

 

 

 

Social Security, or Disability Income

 

 

 

 

(see instructions)

3

4.

Spouse Pension, Annuity, IRA, Social

Deceased SSN or ITIN

 

 

Security, or Disability Income

 

 

 

 

(see instructions)

4

5.Primary Taxpayer Military Retirement Benefits (under age 55), you must submit

copies of all 1099R statements with your return. (see instructions)

5

6.Spouse Military Retirement Benefits (under age 55), you must submit copies of all

1099R statements with your return. (see instructions)

6

7. Colorado Capital Gain Subtraction

7

 

Owner’s SSN or ITIN

 

 

8.CollegeInvest Contribution:

 

(see instructions)

 

8

Total Contribution

 

 

Owner’s Name

 

 

 

 

 

Total Contribution

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9.

Qualifying Charitable Contribution

$

 

 

9

10.

Qualified Reservation Income

 

10

11.PERA/DPSRS Subtraction, for PERA contributions made in 1984–1986 or

DPSRS contributions made in 1986

11

00

00

0 0

0 0

00

00

00

0 0

00

00

00

*190104AD29999*

DR 0104AD (10/15/19)

 

 

Colorado.gov/Tax

 

 

 

 

 

COLORADO DEPARTMENT OF REVENUE

 

 

 

 

 

 

Name

 

 

 

SSN or ITIN

12.

Railroad Benefit Subtraction

 

12

 

 

 

13.

Wildfire Mitigation Measures Subtraction

 

13

 

14.

Colorado Marijuana Business Deduction

 

14

 

15.

Non-Resident Disaster Relief Worker Subtraction

15

 

16.Reacquisition of Colorado Residency During Active

Duty Military Service Subtraction

16

17. Agricultural Asset Lease Deduction.

CADA Certificate Number

 

 

Enter CADA certificate number and submit

 

 

 

a copy of your certificate with your return

 

 

17

18.First Time Home Buyer Savings Account Interest Deduction, you must submit

form DR 0350(s) with your return

18

19. Other Subtractions, explain below

19

Explain

 

 

 

 

 

00

00

00

00

00

00

00

00

20.Subtotal, sum of lines 1 through 19, transfer the amount to line 5

on the DR 0104

20

00

*190900==19999*

DR 0900 (06/26/19)

COLORADO DEPARTMENT OF REVENUE

Denver CO 80261-0008

Colorado.gov/Tax

(0011)

2019 Individual Income Tax Payment Form

(Calendar year—Due April 15, 2020)

Caution!

This form MUST accompany your payment if you filed electronically and wish to pay by check.

If you paid electronically or do not owe a payment do not return this form.

The Department strongly recommends that you file

using Revenue Online (Colorado.gov/RevenueOnline) or another electronic filing method and remit your payment

electronically or by EFT. Information on EFT can be found at Colorado.gov/Revenue/EFT

To pay by mail, make the check or money order payable to the “Colorado Department of Revenue.” Be sure to round your payment to the nearest dollar. Clearly write your

Social Security number or ITIN and “2019 DR 0104” on

the memo line. Be sure to keep a copy of the money order or note the check number with your tax records.

Complete the form below. The amount on the check and

the amount entered on the payment form must be the same. This will help maintain accuracy in your tax account.

DO NOT submit a paper 104 return if you have already filed electronically.

DO NOT CUT – Return Full Page

DR 0900 (06/26/19)

Return the DR 0900 with check or money order payable to the “Colorado Department of Revenue”. Mail payments to Colorado

Department of Revenue, Denver, Colorado 80261-0008. These addresses and zip codes are exclusive to the Colorado Department of Revenue, so a street address is not required. Write your Social Security number or ITIN and “2019 DR 0104” on your check or money order. Do not send cash. Enclose, but do not staple or attach, your payment with this form.

SSN or ITIN

Your Last Name

Spouse’s SSN or ITIN

First Name

Middle Initial

Spouse’s Last Name (if joint)

 

Spouse’s First Name

 

 

 

Address

Middle Initial

City

State

ZIP

IF NO PAYMENT IS DUE, DO NOT FILE THIS FORM.

The State may convert your check to a one-time electronic banking transaction. Your bank account may be debited as early as the same day received by the State. If converted, your check will not be returned. If your check is rejected due to insufficient or

uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically.

Amount of Payment

$

DO NOT CUT – Return Full Page

*190158-I19999*

DR 0158-I (06/26/19)

COLORADO DEPARTMENT OF REVENUE

Denver CO 80261-0008(0019)

Colorado.gov/Tax

2019 Extension Payment for Colorado Individual Income Tax

(calendar year—Due April 15, 2020)

Filing extensions are granted automatically, only return this form if you need to make an additional payment of tax.

Automatic Filing Extension

Colorado offers an automatic 6-month extension to file your income tax return if you cannot submit your return by

the April 15 due date. This means that you can file your return by October 15 without filing this form. While there is an extension to file, there is not an extension to the payment due

date. Penalty and interest are assessed if certain payment criteria are not met. Please review FYI-General 11 for more information on penalty and interest. If you must wait until October 15 to file your return, use the following worksheet to calculate whether you need to remit a payment on April 15.

Pay Online

VisitColorado.gov/RevenueOnlinetopayonline.Onlinepayments reduce errors and provide instant payment confirmation. Revenue Online also allows users to submit various forms and to monitor

their tax account. Electronic Funds Transfer (EFT) Debit and Credit options are free services offered by the department. EFT

services require pre-registration before payments can be made. Visit Colorado.gov/Revenue/EFT for more information.

The DR 0158-I is not required to be sent if an online payment is made. Please be advised that a nominal processing fee may apply to e-check or credit card payments.

Persons Traveling or Residing Abroad

If you are traveling or residing outside the United States on

April 15, the deadline for filing your return is June 15, 2020.

The extension due date for filing remains October 15, 2020.

DR 0158-I (06/26/19)

Tax Payment Worksheet – Photocopy for your records before returning

1.Income tax you expect to owe

2.Tax payments and credits:

a.Colorado income tax withheld

b.Colorado estimated income tax payments

c.Other payments and credits

d.Total tax payments and credits – Add lines 2a through 2c

3.Tax due–Subtract line 2d from line 1. Enter the result here and on the form below

Return the DR 0158-I with check or money order payable to the “Colorado Department of Revenue”. Mail payments to Colorado Department of

Revenue, Denver, Colorado 80261-0008. These addresses and zip codes are exclusive to the Colorado Department of Revenue, so a street address is not required. Write your Social Security number or ITIN and “2019 DR 0158-I” on your check or money order. Do not send cash. Enclose, but do not staple or attach, your payment with this form. File only if you are making a payment by check or money order.

SSN or ITIN

Your Last Name

Spouse’s SSN or ITIN

First Name

Middle Initial

Spouse’s Last Name (if joint)

 

Spouse’s First Name

 

 

 

Address

Middle Initial

City

State

Zip

If No Payment Is Due, Do Not File This Form.

The State may convert your check to a one-time electronic banking transaction. Your bank account may be debited as early as the same day received by the State. If converted, your check will not be returned. If your check is rejected due to insufficient or

uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically.

Amount of Payment

$

DO NOT CUT – Return Full Page

*190104PN19999*

DR 0104PN (03/03/20)

COLORADO DEPARTMENT OF REVENUE

Colorado.gov/Tax

Form 104PN

Part-Year Resident/Nonresident Tax Calculation Schedule 2019

Taxpayer’s Name

SSN or ITIN

Use this form if you and/or your spouse were a resident of another state for all or part of 2019. This form apportions

your gross income so that Colorado tax is calculated for only your Colorado income. Complete this form after you have

filled out lines 1 through 6 of the DR 0104. If you filed federal form 1040NR, see the instructions.

1. Taxpayer is (mark one):

Full-Year Nonresident

Part-Year Resident from

Beginning (MM/YY)

Ending (MM/YY)

Full-Year Resident

Nonresident 305-day rule Military

2. Spouse is (mark one):

Full-Year Nonresident

Part-Year Resident from

Beginning (MM/YY)

Ending (MM/YY)

Full-Year Resident

Nonresident 305-day rule Military

3. Mark the federal form you filed:

1040

1040 NR

Other

Federal Information

Colorado Information

4.Enter all income from form 1040 line 1 or

1040 SR line 1.

4

00

5.Enter income from line 4 that was earned while working in Colorado and/or earned while you were a Colorado resident. Part-year residents should include moving

expense reimbursements only if paid for moving into Colorado.

5

00

6.Enter all interest/dividend income from form 1040

lines 2b and 3b or form 1040 SR lines 2b and 3b. 6

00

7.Enter income from line 6 that was earned while you were a resident of Colorado or

derived from the ownership of real or tangible personal property located in Colorado. 7

00

8.Enter all income from form 1040, Schedule 1, line 7

or 1040 SR, Schedule 1, line 7.

8

00

9.Enter income from line 8 that is from State of Colorado unemployment benefits; and/or

is from another state’s benefits that were received while you were a Colorado resident. 9

00

10.Enter all income from line 6 of form 1040 or 1040-SR

and line 4 of Schedule 1 of form 1040 or 1040 SR.

10

00

11.Enter income from line 10 that was earned during that part of the year you were

a Colorado resident and/or was earned on property located in Colorado.

11

00

 

 

 

 

 

 

*190104PN29999*

DR 0104PN (03/03/20)

COLORADO DEPARTMENT OF REVENUE

Colorado.gov/Tax

Name

SSN or ITIN

Federal Information

Colorado Information

12.Enter all income from form 1040 lines 4b, 4d and 5b or

1040 SR lines 4b, 4d and 5b.

12

00

13.Enter income from line 12 that was received during that part of the year you

were a Colorado resident.

13

00

14.Enter all business and farm income from form 1040, Schedule

1, lines 3 and 6 or 1040 SR, Schedule 1, lines 3 and 6.

14

00

15.Enter income from line 14 that was earned during that part of the year you were

a Colorado resident and/or was earned from Colorado sources.

15

00

16.Enter all Schedule E income from form 1040,

Schedule 1, line 5 or 1040 SR, Schedule 1, line 5. 16

00

17.Enter income from line 16 that was earned from Colorado sources; and/or rent and royalty income received or credited to your account during the part of the

year you were a Colorado resident; and/or partnership/S corporation/fiduciary

income that is taxable to Colorado during the tax year.

17

00

18.Enter all other income from form 1040, Schedule 1, lines 1,

2a and 8 or 1040 SR, Schedule 1, lines 1, 2a and 8.

18

00

List Type

19.Enter income from line 18 that was earned during that part of the year you

were a Colorado resident and/or was derived from Colorado sources.

19

List Type

00

20.Total Income. Enter amount from form 1040, line 7b

or 1040 SR, line 7b.

20

00

21.Total Colorado Income. Enter the total from the Colorado column,

lines 5, 7, 9, 11, 13, 15, 17 and 19.

21

22.Enter all federal adjustments from form 1040, Schedule 1,

line 22 or 1040 SR, Schedule 1, line 22.

22

00

List Type

00

23. Enter adjustments from line 22 as follows

23

List Type

 

 

 

 

 

00

Educator expenses, IRA deduction, business expenses of reservists, performing artists and fee-basis government officials, health savings account deduction, self-employment tax, self-employed health insurance deduction, SEP and SIMPLE deductions are allowed in the ratio of Colorado wages and/or self-employment income to total wages and/or self-employment income.

Student loan interest deduction, alimony, and tuition and fees deduction are allowed in the Colorado to federal total income ratio (line 21 / line 20).

Domestic production activities deduction is allowed in the Colorado to Federal QPAI ratio.

Penalty paid on early withdrawals made while a Colorado resident.

Moving expenses if you are moving into Colorado, not if you are moving out.

For treatment of other adjustments reported on federal form 1040, Schedule 1, line 22 or 1040 SR, Schedule 1, line 22, see FYI Income 6.

*190104PN39999*

DR 0104PN (03/03/20)

COLORADO DEPARTMENT OF REVENUE

Colorado.gov/Tax

Name

SSN or ITIN

Federal Information

Colorado Information

24.Adjusted Gross Income. Enter amount from form

1040 line 8b or 1040 SR line 8b.

24

00

25.Colorado Adjusted Gross Income.

Subtract the amount on line 23 of Form 104PN from the amount on line 21

of Form 104PN.

25

00

26.Additions to Adjusted Gross Income. Enter the amount from line 3 of Colorado Form 104 excluding

any charitable contribution adjustments.

26

00

27.Additions to Colorado Adjusted Gross Income. Enter any amount from line 26 that is from non-Colorado state or local bond interest earned while a Colorado resident, and/ or any lump-sum distribution from a pension or profit-sharing plan received while a

 

Colorado resident. (See FYI Income 6 for treatment of other additions)

27

00

28.

Total of lines 24 and 26

28

 

00

 

29.

Total of lines 25 and 27

 

 

29

00

30.Subtractions from Adjusted Gross Income. Enter the amount from line 5 of Colorado Form 104

excluding any qualifying charitable contributions.

30

00

31.Subtractions from Colorado Adjusted Gross Income.

Enter any amount from line 30 as follows:

31

00

The state income tax refund subtraction to the extent included on line 19 above

The federal interest subtraction to the extent included on line 7 above

The pension/annuity subtraction and the PERA or DPS retirement subtraction to the extent included on line 13 above

The Colorado capital gain subtraction to the extent included on line 20 above

For treatment of other subtractions, see FYI Income 6.

32.Modified Adjusted Gross Income. Subtract line 30

from line 28.

32

00

33. Modified Colorado Adjusted Gross Income. Subtract line 31 from line 29.

33

34.Divide line 33 by line 32. Round to four significant

digits, e.g. xxx.xxxx

34

%

35. Tax from the tax table based on income reported on the DR 0104 line 6

35

36.Apportioned tax. Multiply line 35 by the percentage on

line 34. Enter here and on DR 0104 line 7.

36

00

00

00

*190104US19999*

DR 0104US (10/15/19)

COLORADO DEPARTMENT OF REVENUE

Colorado.gov/Tax

2019 Consumer Use Tax Reporting Schedule

Use this schedule to report consumer use tax due.

This is one of three methods of filing to pay a consumer use liability. You may also use Revenue Online or file a

DR 0252, Consumer Use Tax Return. See instructions for more information on how to file.

What is Consumer Use Tax?

Consumer use tax is a complement to state sales tax.

Consumer use tax is payable to the state on tangible personal property for which sales tax has not been paid. Individuals and businesses have always been required

to pay sales or use tax on tangible personal property

purchased from out-of-state vendors if the item is sold, leased, or delivered in Colorado for use, storage, or consumption in the state.

For more information on your consumer use tax obligation, including how to use the new annual customer reports from

non-collecting retailers, please visit Colorado.gov/Tax/UseTax

Special Districts also assess a use tax. More than half of Colorado residents live in one or more of these districts. The

special districts that assess a use tax on purchases and the applicable tax rates are listed in the “Special District Rates and Boundaries Table.”

DO NOT CUT – If filing by paper, return full page WITH the 2019 DR 0104 form

Name

 

SSN or ITIN

 

 

 

1.Enter the total purchases for which state sales or use tax was not previously paid. 1

2. Multiply line 1 by 0.029. Enter the result in whole dollars here.

2

3.Enter the total purchases for which special district sales or use tax was not

previously paid.

3

4.Enter the 2-digit SDCU Code for any applicable special district(s).

 

See instructions.

4

5.

Enter the corresponding use tax rate. See instructions.

5

6.

Multiply line 3 by the rate on line 5. Enter the result in whole dollars here.

6

7.

Add line 2 and line 6, transfer to the DR 0104 line 15.

7

DO NOT CUT – If filing by paper, return full page WITH the 2019 DR 0104 form

00

00

00

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00

*190104CR19999*

DR 0104CR (10/15/19)

COLORADO DEPARTMENT OF REVENUE

Colorado.gov/Tax

Form 104CR

Individual Credit Schedule 2019

Taxpayer’s Last Name

First Name

Middle Initial SSN or ITIN

Use this schedule to calculate your income tax credits. For best results, visit Colorado.gov/Tax to research eligibility requirements and other information about these credits before following the line-by-line instructions contained below.

Be sure to submit the required supporting documentation as indicated for each credit.

Most e-file software and tax preparers have the ability to submit this schedule and attachments electronically. However, Revenue Online can also be used to file your return and attachments electronically. Otherwise, attach all required documents to your paper return.

If you received any of these credits from a pass-through entity, be sure to provide the entity’s name and account number and your ownership percentage where required. If credits were passed through from multiple entities, attach to your return a written statement that includes all relevant information.

Dollar amounts shall be rounded to the nearest whole dollar. Calculate percentages to the fourth decimal place. Round to four significant digits, e.g. xxx.xxxx

Part I — Refundable Credits

1.Child Care Expenses Credit from the DR 0347, you must submit the DR 0347

with your return.

1

00

Earned Income Tax Credit (EITC) - full or part-year Colorado residents who claim the federal EITC are allowed an earned income tax credit against their income tax. Complete the table for each qualifying child. Read the instructions in the 104 book and FYI Income 27 for additional guidance on completing this section. Only check the “Deceased” box for a qualifying child if the child was born and died in 2019 and was not assigned an SSN. You must submit a copy of the child’s birth certificate, death certificate, or hospital records showing a live birth with your return.

2.

Enter the amount of Earned Income calculated for your federal return.

2

3.

The federal EITC you claimed.

3

00

00

Qualifying Child’s Last Name

Qualifying Child’s First Name

Year of Birth

SSN

Deceased*

*Check only if child was deceased before SSN was assigned in 2019, see instructions.

4. COEITC, multiply line 3 by 10% (0.10)

4

00

*190104CR29999*

DR 0104CR (10/15/19)

Colorado.gov/Tax

 

 

COLORADO DEPARTMENT OF REVENUE

Name

 

 

SSN or ITIN

 

 

 

 

 

 

5.Part-year residents only, multiply line 4 by the percentage on line 34

of the DR 0104PN (If the percentage exceeds 100%, use 100%.)

5

6.Business Personal Property Credit: Use the worksheet in the 104 Book instructions

to calculate. You must submit copy of the assessor’s statement with your return.

6

7.Refundable Renewable Energy Tax Credit from line 88 of the DR 1366.

You must submit the DR 1366 with your return.

7

8.Total Refundable Credits, add lines 1, 4 (or 5), 6, and 7.

Enter the sum on the DR 0104 line 24.

8

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Part II — Credit for Tax Paid to Another State

Colorado nonresidents do not qualify for this credit.

Part-year residents generally do not qualify for this credit.

If you have income and/or losses from two or more states, you must separately calculate lines 10 through 16 for each state, regardless of whether any tax was paid on such income. If you do not file electronically, you must submit the DR 0104CR for each state. Then, enter “Combined” on line 9 and complete lines 10 through

16 to disclose the combined total for each line. A summary schedule is not acceptable. The Department strongly recommends electronic filing for taxpayers with credits for more than one state. Failure to file electronically may result in delays processing your return.

Submit a copy of the tax return for each other state when claiming this credit. The portion of the return submitted must include the adjusted gross income calculation, any disallowed federal deductions by that state, and the tax calculation for the other state.

9.Name of other state:

10. Total of lines 7 and 8 Form 104

10

11.Modified Colorado adjusted gross income from sources in the other state,

 

see FYI Income 17.

11

12.

Total modified Colorado adjusted gross income

12

13.

Divide line 11 by line 12. Round to four significant digits, e.g. xxx.xxxx

13

14.

Multiply line 10 by the percentage on line 13

14

15.

Tax liability to the other state

15

16.

Allowable credit, the smaller of lines 14 or 15

16

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%

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Part III — Other Credits

Visit Colorado.gov/Tax for limitations that are specific to each credit. To report this properly, use the first column to report the total credit that is available (the amount generated this year plus any prior-year carryforward). Then, use the second

column to report the amount you are using this year to offset your tax liability.

Available Credit

Credit Used

Column (A)

Column (B)

17.Plastic recycling investment credit, you must submit

required receipts with your return.

17

00

00

Plastic recycling net expenditures amount (fill below):

18. Colorado Minimum Tax Credit

18

00

00

2019 Federal Minimum Tax Credit (fill below):

*190104CR39999*

DR 0104CR (10/15/19)

COLORADO DEPARTMENT OF REVENUE

Colorado.gov/Tax

Name

SSN or ITIN

Available Credit

Credit Used

Column (A)

Column (B)

19.Historic Property Preservation credit (per §39-22-514,

C.R.S.), you must submit the certification with

your return.

19

00

00

20.Child Care Center Investment credit, you must submit a copy of your facility license and a list of depreciable

tangible personal property with your return.

20

00

00

21.Employer Child Care Facility Investment credit, you must submit a copy of your facility license and a list of depreciable

tangible personal property with your return.

21

00

00

22. School-to-Career Investment credit, you must

 

 

 

submit a copy of the certification with your return.

22

00

00

23.Colorado Works Program credit, you must submit a copy of the letter from the county Department of

Social/Human Services with your return.

23

00

00

24. Child Care Contribution credit, you must submit

 

 

 

each DR 1317 with your return.

24

00

00

25.Long-term Care Insurance credit, you must submit a year-end statement to show premiums

paid with your return. See FYI Income 37.

25

00

00

26. Aircraft Manufacturer New Employee credit, you must

 

 

 

submit the DR 0085 and DR 0086 with your return.

26

00

00

27.Credit for Environmental Remediation of Contaminated Land, you must submit a copy of the CDPHE

 

certification with your return.

27

00

00

28.

Colorado Job Growth Incentive credit, you must

 

 

 

 

submit certification from OEDIT with your return.

28

00

00

29.

Certified Auction Group License Fee credit, you must

 

 

 

 

submit a copy of the certification with your return.

29

00

00

30.

Advanced Industry Investment credit, you must

 

 

 

 

submit a copy of the certification with your return.

30

00

00

31.

Affordable Housing credit, you must submit

 

 

 

 

CHFA certification with your return.

31

00

00

32.Credit for Food Contributed to Hunger-Relief Charitable Organizations, you must submit each

DR 0346 and federal schedule F with your return.

32

00

00

33. Preservation of Historic Structures credit (per §39-

 

 

 

22-514.5, C.R.S.) carried forward from a prior year.

33

00

00

34.Preservation of Historic Structures credit (per §39-22- 514.5, C.R.S.), you must submit the certificate from

OEDIT, History Colorado, or local granting authority

with your return.

34

00

00

35.If you are claiming the Preservation of Historic Structures credit enter your credit certificate number issued by OEDIT, History Colorado, or local granting authority. 35

36.Rural Jump–Start Zone credit, you must submit certificate from Office of Economic Development

 

AND the DR 0113 with your return.

36

00

00

37. Rural & Frontier Health Care Preceptor credit, you

 

 

 

 

must submit your certification with your return.

37

00

00

 

 

 

 

 

 

 

 

 

 

*190104CR49999*

DR 0104CR (10/15/19)

COLORADO DEPARTMENT OF REVENUE

Colorado.gov/Tax

Name

SSN or ITIN

Available Credit

Credit Used

Column (A)

Column (B)

38.Retrofitting a Residence to Increase a Residence’s Visitability Credit, you must submit certificate from

Division of Housing.

38

00

00

If you are claiming a Retrofitting a Residence to Increase a Residence’s Visitability Credit, enter your credit certificate number issued by Division of Housing

39.Credit for employer contributions to employee 529

plan, you must submit DR 0289 with your return.

39

00

40.Total of column A lines 17 through 39

(exclude line 35 certificate number)

40

00

41.Nonrefundable Credits Used, total of column B plus any amount from line 16, exclude line 35 certificate number. Also enter this amount on the DR 0104 line 11. Credit used

cannot exceed credit available.

41

00

00

Voluntary Contribution Eligible Funds

A simple way to give.

Complete form DR 0104CH Voluntary Contributions Schedule to contribute to any of these charitable funds.

Colorado Nongame Conservation

and Wildlife Restoration Cash Fund

Nongame wildlife includes 750 species of wildlife that cannot be hunted, fished for or trapped. Funds go to projects that manage or recover wildlife such as lynx, river otter, black-footed ferret, green

back cutthroat, and others. The nongame program receives no state tax dollars and depends on voluntary contributions.

Domestic Abuse Program Fund

Donations to this fund help support critical services provided by community-based domestic abuse programs across Colorado. These agencies provide 24-hour crisis line response, emergency safe shelter, counseling and advocacy services for victims of domestic violence and their children and information and referrals for their communities, and community education.

Homeless Preventive Activities Program Fund

Approximately 52,000 people in Colorado are at risk of becoming

homeless this year. Keeping people in their homes saves tax dollars and is an effective and humane way of helping families in crisis. Your contribution will be used to support activities and programs which

help prevent people from becoming homeless.

Western Slope Military Veterans Cemetery Fund

Funds assist in the maintenance of the Veterans Memorial

cemetery of Western Colorado. The veterans cemetery is intended as a dignified final resting place for Colorado’s veterans and

eligible dependents. It is a place of quiet contemplation for the veterans community. Please help maintain this solemn beauty for Colorado veterans.

Pet Overpopulation Fund

The Pet Overpopulation Fund provides funding to local animal

care and control organizations and veterinarians for steriliza- tion surgeries for pets owned by Coloradans in areas of the state with the greatest need. The Fund also supports efforts

to educate the public about the importance of preventing pet overpopulation.

Military Family Relief Fund

Provides emergency grants for financial hardships to members of Colorado National Guard or Reservist and their families when

ordered to Active Military duty and to Active Duty Military Personnel stationed in Colorado and their family members when the Active Duty military member is deployed to a declared hostile fire zone.

American Red Cross Colorado Disaster Response, Readiness, and Preparedness Fund

The American Red Cross prevents and alleviates human suffering in the face of emergencies. In Colorado, the Red Cross teaches tens of thousands of people lifesaving skills every year, provides critical services for members of the military and their families and responds to, on average, a disaster a day.

Habitat for Humanity of Colorado Fund

Seeking to put God’s love into action, Habitat for Humanity brings people together to build homes, communities and hope. Through

volunteer labor and donations, Habitat for Humanity builds and rehabilitates simple, decent homes in partnership with hardworking

low-income individuals and families in 45 Colorado communities.

Page 39

Special Olympics of Colorado Fund

Special Olympics Colorado provides year-round athletic

competition in 22 sports for over 19,000+ athletes with

intellectual disabilities from 2 to 80+ years old. We create

inclusive and welcoming schools for children with all differences

through unified sports and youth leadership. Programs are free of charge to athletes and their families.

Colorado Healthy Rivers Fund

This fund protects Colorado’s lands and waterways. The state’s streams, wetlands, mountains and forests serve many needs including water supply, agriculture, wildlife and recreation. Your generous support of this program will fund stream restoration projects and assist local groups in watershed protection efforts. Remember, your contribution will make a difference!

Alzheimer’s Association Fund

One in 10 Coloradans over 65 and nearly half over 85 have

Alzheimer’s disease with 70% cared for at home. 100% of your donation to the Alzheimer’s Association will fund essential

education, training, and counseling services to urban and rural families. Without support, the emotional burden on caregivers is tremendous.

Colorado Cancer Fund

Cancer touches every Coloradan as it is the leading cause of death in our state. Your donation to the Colorado Cancer Fund assists Coloradans through education, prevention, treatment,

and support programs. The Colorado Cancer Coalition, collaborating with over 250 organizations, administers the fund

to lead the fight against cancer.

Make-A-Wish Foundation® of Colorado Fund

Since 1983, Make-A-Wish Foundation® of Colorado has given hope, strength and joy to over 3,300 Colorado children with

life-threatening medical conditions. As one of 65 chapters in

the U.S., and 27 international chapters on five continents, Make-A-Wish Foundation® is the largest wish granting organization in the world.

Unwanted Horse Fund

Approximately 6,000 Colorado horses become unwanted each year because their owners no longer want them or can afford them. Abuse and abandonment are increasing whilst traditional outlets for unwanted horses—rescue facilities,

therapeutic riding programs, etc., are reaching capacity. CUHA addresses the problem through grant programs, education initiatives and research.

Urban Peak Housing and Support Services for Youth Experiencing Homelessness Fund

Urban Peak provides shelter, supportive housing, street outreach, drop-in center services, education & employment

training and other comprehensive support services to youths age fifteen through twenty-four who are experiencing

homelessness in Colorado. Your contribution ensures that all Colorado youth have safe housing, supportive relationships and opportunities for self-sufficiency and success.

Continued on back cover

Please read all instructions before completing the forms.

STATE OF COLORADO

DEPARTMENT OF REVENUE

Official State of

Colorado Publication

PRSRT STD

U.S. POSTAGE

PAID

DENVER CO

PERMIT NO. 212

Voluntary Contribution Eligible Funds –Continued

Family Caregiver Support Fund

1 in 5 Colorado children, adults and older adults face a long-term disability or chronic health challenge during their lifetime. Many

require continual care from a family caregiver to remain living at home or in their community. Easterseals Colorado will use funds

to support resources for Colorado’s 843,000 family caregivers.

Young Americans Center for Financial Education Fund

To grow up financially responsible, Colorado youth need to know personal finance and business. This Colorado charity

(30 years) partners with schools statewide in the hands-on, real-life Young AmeriTowne (half of CO fifth graders) and YouthBiz so kids of every background learn how to earn, make and manage money wisely.

Donate to a Colorado Nonprofit Fund

For the first time ever, you can donate some or all of your state income tax refund to an eligible Colorado nonprofit of your choosing. It’s simple, fast, and puts you in charge of where

your donation goes. Find the cause you’ll support here:

https://www.colorado.gov/tax/CO-Non-profit-number or

http://www.refundwhatmatters.org .

MAILING ADDRESS FOR FORM DR 0104

WITH

WITHOUT

PAYMENT

PAYMENT

Mail To

Mail To

COLORADO DEPARTMENT OF REVENUE

COLORADO DEPARTMENT OF REVENUE

Denver, CO 80261-0006

Denver, CO 80261-0005

These addresses and zip codes are exclusive to the Colorado Department of Revenue, so a street address is not required.