Colorado Colorado Income Tax Return

Colorado Income Tax Return
DR 0104, Colorado Individual Income Tax Return
*250104==19999*
DR 0104 (10/03/25)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 1 of 8

(0013)

2025 Colorado Individual Income Tax Return
Residency Status
Full-Year
Part-Year or Nonresident (or combination of full-year, part-year, or nonresident). You must submit form DR 0104PN
with your return.
Abroad on due date

Taxpayer Information
Your Last Name
Date of Birth (MM/DD/YYYY)

Your First Name
S S N or I T I N

Deceased:

Your Middle Initial

Yes - 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 driver license or state identification card.
State of Issue

Last 4 characters of ID number

Date of Issuance (MM/DD/YYYY)

Spouse’s Information
If Joint, Spouse’s Last Name
Date of Birth (MM/DD/YYYY)

Spouse’s First Name
S S N or I T I N

Deceased:

Spouse’s Middle Initial

Yes - 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 current driver license or state identification card.
State of Issue

Last 4 characters of ID number

This page is required.

Date of Issuance (MM/DD/YYYY)

DR 0104 (10/03/25)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 2 of 8

*250104==29999*
Your Last Name (match page 1)

Your First Name (match page 1)

Your Middle Initial

S S N or I T I N (match page 1)

Contact Information
Mailing Address

Phone Number

City

State

ZIP Code

Foreign Country (if applicable)

Dependents
If you have more than 5 dependents, you must file electronically.
Dependent 1: Child Tax Credit:
Last Name

Dependent 2: Child Tax Credit:
Last Name

Dependent 3: Child Tax Credit:
Last Name

Dependent 4: Child Tax Credit:
Last Name

Dependent 5: Child Tax Credit:
Last Name

Yes

Deceased:

Yes

First Name

Yes

Deceased:

Deceased:

Deceased:

Deceased:

First Name

This page is required.

Year of Birth

S S N or I T I N

Year of Birth

S S N or I T I N

Year of Birth

S S N or I T I N

Year of Birth

Yes

First Name

Yes

S S N or I T I N

Yes

First Name

Yes

Year of Birth

Yes

First Name

Yes

S S N or I T I N

Yes

*250104==39999*
Your Last Name (match page 1)

DR 0104 (10/03/25)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 3 of 8

Your First Name (match page 1)

Your Middle Initial

S S N or I T I N (match page 1)

To see if you or members of your household qualify for free or reduced-cost health coverage,
check this box if:
• You are a Colorado resident and at least one person in your household does not have
health coverage and
• You give permission for the Colorado Department of Revenue to share the information on Form
DR 0104EE with Connect for Health Colorado (the Colorado Health Benefit Exchange) and the
Department of Health Care Policy & Financing.
Round To The Nearest Dollar
1. Federal Taxable Income from your federal income tax form:
1040, 1040 SR, or 1040 SP line 15

00

1

Additions to Federal Taxable Income
2. State Income Tax Addback (see instructions)

2

3. Qualified Business Income Deduction Addback
(see instructions)

3

4. Standard or Itemized Federal Deduction Addback
(see instructions)

4

5. Business meals deducted pursuant to section 274(k) of the
Internal Revenue Code

5

6. Nonqualified CollegeInvest Tuition Savings Account
distributions (see instructions)

6

7. Nonqualified Colorado ABLE Account distributions
(see instructions)

7

8. Reserved for future use

8

9. Other Additions, explain (see instructions)

9

00
00
00
00
00
00
00
00

Explain:

10. Subtotal, sum of lines 1 through 7 and line 9

This page is required.

10

00

*250104==49999*
Your Last Name (match page 1)

DR 0104 (10/03/25)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 4 of 8

Your First Name (match page 1)

Your Middle Initial

S S N or I T I N (match page 1)

Colorado Subtractions
11. Subtractions from the DR 0104AD Schedule, line 22, you
must submit the DR 0104AD schedule with your return

11

12. Colorado Taxable Income, subtract line 11 from line 10

12

00
00

Tax, Prepayments and Credits: see 104 Book for full-year tax table and part-year DR 0104PN Schedule
13. Colorado Tax from tax table or the DR 0104PN line 36, you
must submit the DR 0104PN with your return if applicable

13

14. Alternative Minimum Tax from the DR 0104AMT line 8, you
must submit the DR 0104AMT with your return

14

15. Recapture of prior year credits

15

16. Subtotal, sum of lines 13 through 15

16

17. Nonrefundable Credits from the DR 0104CR line 65, the
sum of lines 17, 18, 19, and 20 cannot exceed line 16, you
must submit the DR 0104CR with your return
18. Nonrefundable Enterprise Zone credits used – as
calculated, or from the DR 1366 line 26, the sum of lines
17, 18, 19, and 20 cannot exceed line 16, you must submit
the DR 1366 with your return
19. Nonrefundable CHIPS Zone Credit from DR 1370, line 22,
the sum of lines 17, 18, 19, and 20 cannot exceed line 16,
you must submit DR 1370 with your return

00

00

18
00

19

21. Net Income Tax, subtract the sum of lines 17, 18, 19, and
20 from line 16

21

22. Repayment of credit from form DR 0619, lines 4 and 11,
you must submit the DR 0619 with your return

22

This page is required.

00

00

20

23

00

17

20. Strategic Capital Tax Credit from DR 1330, the sum of lines
17, 18, 19 and 20 cannot exceed line 16, you must submit
the DR 1330 with your return

23. Net Tax and Required Repayment, sum of lines
21 and 22

00

00

00
00
00

DR 0104 (10/03/25)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 5 of 8

*250104==59999*
Your Last Name (match page 1)

Your First Name (match page 1)

Your Middle Initial

S S N or I T I N (match page 1)

Tax, Prepayments and Credits (continued):
24. Colorado Income Tax Withheld from W-2s and 1099s, you
must submit the W-2s and/or 1099s claiming Colorado
withholding with your return

24

25. Prior-year Estimated Tax Carryforward

25

26. Estimated Tax Payments, enter the sum of the quarterly
payments remitted for this tax year

26

27. Extension Payment remitted with the DR 0158

27

28. Other Prepayments:

DR 0104BEP

DR 1079

29. Gross Conservation Easement Credit from the DR 1305G
line 33, you must submit the DR 1305G with your return

28
29

30. Innovative Motor Vehicle and Innovative Truck Credit for a
vehicle you purchased or leased from form DR 0617, you
must submit the DR 0617(s) with your return

30

31. Refundable Credits from the DR 0104CR line 26, you must
submit the DR 0104CR with your return

31

32. Additional credit from form DR 0619, line 3 and 10, you
must submit the DR 0619 with your return

32

33. Subtotal, sum of lines 24 through 32

33

This page is required.

00

00
00
00
00
00

00

00
00
00

DR 0104 (10/03/25)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 6 of 8

*250104==69999*
Your Last Name (match page 1)

Your First Name (match page 1)

Your Middle Initial

S S N or I T I N (match page 1)

Modified Adjusted Gross Income (AGI) for TABOR Sales Tax Refund
Lines 34 through 37 are only used to calculate your TABOR amount and do not affect your Colorado tax liability.
34. Federal Adjusted Gross Income from your federal income
tax form: 1040, 1040 SR, or 1040 SP line 11a

34

35. Nontaxable Social Security Income

35

36. Nontaxable interest income from state and local bonds

36

37. Sum of lines 34 through 36: Modified AGI for TABOR
amount

37

00
00
00
00

Modified A G I Tiers for TABOR State Sales Tax Refund
If line 37 is:

$52,000
or less

$52,001 –
$105,000

$105,001 –
$168,000

$168,001 –
$233,000

$233,001 –
$299,000

$299,001
or more

Single Filers Enter

$19

$25

$29

$35

$37

$59

Joint Filers Enter

$38

$50

$58

$70

$74

$118

38. TABOR State Sales Tax Refund: For full-year Colorado
residents, born before 2007, or full-year Colorado residents
who are under the age of eighteen but are required to file
a return. Your return must be postmarked or transmitted
by the extension due date. Use the amount on line 37 and
reference the table above

38

39. Sum of lines 33 and 38

39

40. Overpayment, if line 39 is greater than line 23 then subtract
line 23 from line 39

40

41. Estimated Tax Credit Carryforward to the next tax year, if
any

41

42. Refund, subtract line 41 from line 40. If you would like to donate
all or a portion of your refund to a qualified Colorado charity,
complete and submit form DR 0104CH with your return
This page is required.

42

00
00
00
00

00

DR 0104 (10/03/25)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 7 of 8

*250104==79999*
Your Last Name (match page 1)

Your First Name (match page 1)

Your Middle Initial

S S N or I T I N (match page 1)

43. Net Tax Due, subtract line 39 from line 23

43

44. Delinquent Payment Penalty (see instructions)

44

45. Delinquent Payment Interest (see instructions)

45

46. Estimated Tax Penalty, you must submit the DR 0204 with
your return (see instructions)

46

47. Amount You Owe, sum of lines 43 through 46

47

00
00
00
00

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.

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.
Third Party Designee
Do you want to allow another person to discuss this return and any related information with the
Colorado Department of Revenue? See the instructions.
No

Yes. Complete the following:

Designee’s Name

Phone Number

This page is required.

*250104==89999*

DR 0104 (10/03/25)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 8 of 8

Your Last Name (match page 1)

Your First Name (match page 1)

Your Middle Initial

S S N or I T I N (match page 1)

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 Code

File and Pay
You may file and pay at: Colorado.gov/RevenueOnline or
If you are mailing this return with a check or payment, please send all eight required pages to:
Colorado Department of Revenue
Denver, CO 80261-0006
If you are mailing this return without a check or payment, please send all eight required pages to:
Colorado Department of Revenue
Denver, CO 80261-0005
These ZIP codes are exclusive to the Colorado Department of Revenue, so a street address is not required.

This page is required.