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Colorado Part-Year/Nonresident Computation Form
, or request a six-month extension here .Extracted from PDF file 2025-colorado-form-104pn.pdf, last modified September 2025Part-Year/Nonresident Computation Form
*250104PN19999* DR 0104PN (09/24/25) Colorado Department of Revenue Tax.Colorado.gov Page 1 of 7 Form 104PN Part-Year Resident/Nonresident Tax Calculation Schedule 2025 Taxpayer’s Name S S N or I T I N Use this form if you and/or your spouse were a resident of another state for all or part of 2025. 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 11 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: Full-Year Resident Beginning (MM/YY) Nonresident 305-day rule Military Ending (MM/YY) 2. Spouse is (mark one): Full-Year Nonresident Part-Year Resident from: Full-Year Resident Beginning (MM/YY) 3. Mark the federal form you filed: Nonresident 305-day rule Military Ending (MM/YY) 1040 1040 NR 1040 SR Other 4. Enter all income from your federal form 1040, line 1z. Federal Information Colorado Information 00 00 *250104PN29999* DR 0104PN (09/24/25) Colorado Department of Revenue Tax.Colorado.gov Page 2 of 7 Taxpayer’s Name (match page 1) S S N or I T I N (match page 1) 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. Federal Information Colorado Information 00 00 6. Enter the sum of all taxable interest and ordinary dividends from your federal form 1040. Federal Information Colorado Information 00 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. Federal Information Colorado Information 00 00 8. Enter Unemployment or FAMLI Compensation from your federal form 1040, Schedule 1, line 7. Federal Information Colorado Information 00 00 9. Enter income from line 8 that is from Colorado unemployment or FAMLI benefits or is from another state’s benefits received while you were a Colorado resident. Federal Information Colorado Information 00 00 10. Enter all capital gains and (losses) from both your federal form 1040, line 7 and 1040, Schedule 1. Federal Information Colorado Information 00 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. Federal Information Colorado Information 00 00 *250104PN39999* DR 0104PN (09/24/25) Colorado Department of Revenue Tax.Colorado.gov Page 3 of 7 Taxpayer’s Name (match page 1) S S N or I T I N (match page 1) 12. Enter the sum of all income from your federal form 1040, lines 4b, 5b, and 6b. Federal Information Colorado Information 00 00 13. Enter income from line 12 that was received during that part of the year you were a Colorado resident. Federal Information Colorado Information 00 00 14. Enter the sum of all business income or (loss) and farm income or (loss) from your federal form 1040. These amounts are found on two separate lines. Federal Information Colorado Information 00 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. Federal Information Colorado Information 00 00 16. Enter all supplemental income and (loss) found on your federal form 1040, Schedule 1, line 5. Federal Information Colorado Information 00 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. Federal Information Colorado Information 00 00 18. Enter the sum of all other income from your federal form 1040, Schedule 1, lines 1, 2a, and 9. Federal Information Colorado Information 00 List Type 00 *250104PN49999* DR 0104PN (09/24/25) Colorado Department of Revenue Tax.Colorado.gov Page 4 of 7 Taxpayer’s Name (match page 1) S S N or I T I N (match page 1) 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. Federal Information Colorado Information 00 00 List Type 20. Total Income. Enter total other income amount found on your federal form 1040. Federal Information Colorado Information 00 00 21. Total Colorado Income. Enter the total from the Colorado column, lines 5, 7, 9, 11, 13, 15, 17 and 19. Federal Information Colorado Information 00 00 22. Enter all federal adjustments from your federal form 1040. Federal Information Colorado Information 00 00 List Type 23. Enter adjustments from line 22 as follows Federal Information Colorado Information 00 00 List Type • Educator expenses, IRA deduction, business expenses of reservists, performing artists and feebasis 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 and tuition and fees deduction are allowed in the Colorado to federal total income ratio (line 21 / line 20). *250104PN59999* DR 0104PN (09/24/25) Colorado Department of Revenue Tax.Colorado.gov Page 5 of 7 Taxpayer’s Name (match page 1) S S N or I T I N (match page 1) • 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, 1040 SR, or 1040 SP, line 10, see the Colorado Individual Income Tax Guide and/or the Income Tax Topics: PartYear Residents & Nonresidents. 24. Adjusted Gross Income. Enter amount from your federal form 1040. Federal Information Colorado Information 00 00 25. Colorado Adjusted Gross Income. Subtract line 23 from line 21. Federal Information Colorado Information 00 00 26. Additions to Adjusted Gross Income. Enter the sum of lines 5 through 7 and line 9 of Colorado Form 104 excluding any charitable contribution adjustments. Federal Information Colorado Information 00 00 27. Additions to Colorado Adjusted Gross Income. Enter any amount from line 26 that is from nonColorado state or local bond interest earned while a Colorado resident.* Federal Information Colorado Information 00 00 28. Total of lines 24 and 26 Federal Information Colorado Information 00 00 29. Total of lines 25 and 27 Federal Information Colorado Information 00 * See the Individual Income Tax Guide and/or the Income Tax Topics: Part-Year Residents & Nonresidents for treatment of other additions. 00 *250104PN69999* DR 0104PN (09/24/25) Colorado Department of Revenue Tax.Colorado.gov Page 6 of 7 Taxpayer’s Name (match page 1) S S N or I T I N (match page 1) 30. Subtractions from Adjusted Gross Income. Enter the amount from line 11 of Colorado Form 104 excluding any qualifying charitable contributions. Federal Information Colorado Information 00 00 31. Subtractions from Colorado Adjusted Gross Income. Enter any amount from line 30 as follows: Federal Information Colorado Information 00 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 Agricultural capital gain subtraction to the extent included on line 20 above For treatment of other subtractions, see the Individual Income Tax Guide and/or the Income Tax Topics: Part-Year Residents & Nonresidents. 32. Modified Adjusted Gross Income. Subtract line 30 from line 28. Federal Information Colorado Information 00 00 33. Modified Colorado Adjusted Gross Income. Subtract line 31 from line 29. Federal Information Colorado Information 00 00 34. Divide line 33 by line 32. Round to the fourth decimal place, i.e. xxx.xxxx Federal Information Colorado Information % % 35. Tax from the tax table based on income reported on the DR 0104 line 12. Federal Information Colorado Information 00 00 *250104PN79999* DR 0104PN (09/24/25) Colorado Department of Revenue Tax.Colorado.gov Page 7 of 7 Taxpayer’s Name (match page 1) S S N or I T I N (match page 1) 36. Apportioned tax. Multiply line 35 by the percentage on line 34. Enter here and on DR 0104 line 13. Federal Information Colorado Information 00 00 This page was intentionally left blank.
Form 104PN Part-Year Resident/Nonresident Tax Calculation
More about the Colorado Form 104PN Individual Income Tax Nonresident TY 2025
Nonresidents of Colorado who need to file income taxes in the state need to file Form 104PN.
We last updated the Part-Year/Nonresident Computation Form in March 2026, so this is the latest version of Form 104PN, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form 104PN directly from TaxFormFinder. You can print other Colorado tax forms here.
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TaxFormFinder has an additional 64 Colorado income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 104 | Colorado Income Tax Return |
| Form DR 1079 | Real Property Interest - Payment of Withholding |
| Form 104PN | Part-Year/Nonresident Computation Form |
| Form 104CR | Tax Credits for Individuals |
| Form DR 0102 | Deceased Taxpayer - Claim for Refund |
View all 65 Colorado Income Tax Forms
Form Sources:
Colorado usually releases forms for the current tax year between January and April. We last updated Colorado Form 104PN from the Department of Revenue in March 2026.
Form 104PN is a Colorado Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Colorado Form 104PN
We have a total of fifteen past-year versions of Form 104PN in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2025 Form 104PN
Form 104PN Part-Year Resident/Nonresident Tax Calculation
2024 Form 104PN
DR 0104PN, 2024 Part-Year Resident/Nonresident Tax Calculation Schedule
2023 Form 104PN
DR 0104PN, 2023 Part-Year Resident/Nonresident Tax Calculation Schedule
2022 Form 104PN
Form 104PN Part-Year Resident/Nonresident Tax Calculation Schedule 2021
2021 Form 104PN
Form 104PN Part-Year Resident/Nonresident Tax Calculation Schedule 2021
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