Form 104Pn – Fill Out and Use This PDF

*200104PN19999*

DR 0104PN (01/11/21)

COLORADO DEPARTMENT OF REVENUE

Part-Year Resident/Nonresident Tax Calculation Schedule 2020

Use this form if you and/or your spouse were a resident of another state for all or part of 2020. 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 9 of the DR 0104. If you filed federal form 1040NR, see the instructions.

4.Enter all income from form 1040 line 1 or 1040 SR

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

6.Enter the sum of all interest/dividend income from form 1040 lines 2b and 3b or form 1040 SR lines 2b

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

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

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

10.Enter all income from line 7 of form 1040 or 1040 SR

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

12.Enter the sum of all income from form 1040 lines 4b,

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

14.Enter the sum of all business and farm income from form 1040, Schedule 1, lines 3 and 6 or 1040 SR,

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

16.Enter all Schedule E income from form 1040,

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

18.Enter the sum of all other income from form 1040, Schedule 1, lines 1, 2a and 8 or 1040 SR, Schedule 1,

List Type

•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).

•Penalty paid on early withdrawals made while a Colorado resident.

•Moving expenses for members of the Armed Forces.

For treatment of other adjustments reported on federal form 1040, line 10c or 1040 SR, line 10c, see the Colorado Individual Income Tax Guide and/or the Income Tax Topics: Part-Year Residents & Nonresidents.

24.Adjusted Gross Income. Enter amount from form 1040

25.Colorado Adjusted Gross Income. Subtract the amount on line 23 of Form 104PN

26.Additions to Adjusted Gross Income. Enter the sum of lines 3, 4, 5, and 6 of Colorado Form 104 excluding

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

30.Subtractions from Adjusted Gross Income. Enter the amount from line 8 of Colorado Form 104 excluding

31.Subtractions from Colorado Adjusted Gross Income.

•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

*See the Individual Income Tax Guide and/or the Income Tax Topics: Part-Year Residents & Nonresidents for treatment of other additions.