Colorado Part-Year/Nonresident Computation Form
Extracted from PDF file 2019-colorado-form-104pn.pdf, last modified October 2019
Part-Year/Nonresident Computation Form*190104PN19999* DR 0104PN (10/15/19) 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): 2. Spouse is (mark one): Beginning (MM/YY) Full-Year Nonresident Part-Year Resident from Full-Year Resident Nonresident 305-day rule Military Full-Year Nonresident Part-Year Resident from Full-Year Resident Nonresident 305-day rule Military Beginning (MM/YY) 3. Mark the federal form you filed: 1040 1040 NR Ending (MM/YY) Ending (MM/YY) Other Federal Information 4. Enter all income from form 1040 line 1 or 00 1040 SR line 1. 4 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 6. Enter all interest/dividend income from form 1040 lines 2b and 3b or form 1040 SR lines 2b and 3b. 6 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. 8. Enter all income from form 1040, Schedule 1, line 7 or 1040 SR, Schedule 1, line 7. 8 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. 10. Enter all income from form 1040, Schedule 1, line 4 or 1040 SR, Schedule 1, line 4. 10 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. Colorado Information 00 00 7 00 00 9 00 00 11 00 *190104PN29999* DR 0104PN (10/15/19) COLORADO DEPARTMENT OF REVENUE Colorado.gov/Tax Name SSN or ITIN Federal Information 12. Enter all income from form 1040 lines 4b, 4d and 5b or 00 1040 SR lines 4b, 4d and 5b. 12 13. Enter income from line 12 that was received during that part of the year you were a Colorado resident. 13 14. Enter all business and farm income from form 1040, Schedule 00 1, lines 3 and 6 or 1040 SR, Schedule 1, lines 3 and 6. 14 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 16. Enter all Schedule E income from form 1040, 00 Schedule 1, line 5 or 1040 SR, Schedule 1, line 5. 16 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 18. Enter all other income from form 1040, Schedule 1, lines 1, 00 2a and 8 or 1040 SR, Schedule 1, lines 1, 2a and 8. 18 Colorado Information 00 00 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. List Type 19 00 20. Total Income. Enter amount from form 1040, line 7b 00 or 1040 SR, line 7b. 20 21. Total Colorado Income. Enter the total from the Colorado column, 00 lines 5, 7, 9, 11, 13, 15, 17 and 19. 21 22. Enter all federal adjustments from form 1040, Schedule 1, 00 line 22 or 1040 SR, Schedule 1, line 22. 22 List Type 23. Enter adjustments from line 22 as follows List Type 23 • 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. 00 *190104PN39999* DR 0104PN (10/15/19) COLORADO DEPARTMENT OF REVENUE Colorado.gov/Tax Name SSN or ITIN Federal Information 24. Adjusted Gross Income. Enter amount from form 00 1040 line 8b or 1040 SR line 8b. 24 25. Colorado Adjusted Gross Income. Subtract the amount on line 23 of Form 104PN from the amount on line 21 of Form 104PN. 25 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 28. Total of lines 24 and 26 28 Colorado Information 00 00 00 00 29. Total of lines 25 and 27 29 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. 00 Enter any amount from line 30 as follows: 31 • 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 00 from line 28. 32 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 00 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 00 line 34. Enter here and on DR 0104 line 7. 36 00
More about the Colorado Form 104PN Individual Income Tax Nonresident TY 2019
Nonresidents of Colorado who need to file income taxes in the state need to file Form 104PN. Form 104PN requires you to list multiple forms of income, such as wages, interest, or alimony .
We last updated the Part-Year/Nonresident Computation Form in February 2020, so this is the latest version of Form 104PN, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form 104PN directly from TaxFormFinder. You can print other Colorado tax forms here.
Other Colorado Individual Income Tax Forms:
|Form Code||Form Name|
|Form 104||Colorado Income Tax Return|
|Form DR 0900||Payment Voucher for Individuals|
|Form 104PN||Part-Year/Nonresident Computation Form|
|Form DR 1778||E-Filer Attachment Form|
|Form 104CR||Tax Credits for Individuals|
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 February 2020.
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 nine 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:
While we do our best to keep our list of Colorado Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.