Colorado Part-Year/Nonresident Computation Form
Extracted from PDF file 2016-colorado-form-104pn.pdf, last modified September 2016
Part-Year/Nonresident Computation FormDepartmental Use Only *160104PN19999* FORM 104PN (09/28/16) COLORADO DEPARTMENT OF REVENUE Form 104PN Part-Year Resident/Nonresident Tax Calculation Schedule 2016 Taxpayer’s Name SSN Use this form if you and/or your spouse were a resident of another state for all or part of 2016. 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 Form 104. If you filed federal form 1040NR, see the instructions. Beginning (MM/YY) to Ending (MM/YY) 1. Taxpayer is (mark one): Full-Year Nonresident Part-Year Resident from 2. Spouse is (mark one): 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 A 1040 EZ Federal Information 4. Enter all income from form 1040 line 7; 1040A line 7; or form 1040EZ 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 6. Enter all interest/dividend income from form 1040 lines 8a and 9a; form 1040A lines 8a and 9a; or form 1040EZ line 2 6 00 7. Enter income from line 6 that was earned while you were a resident of Colorado 7 8. Enter all income from form 1040 line 19; form 1040A line 13; or form 1040EZ line 3 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 If you filed federal form 1040EZ, go to line 24. All others continue with line 10. 10. Enter all income from form 1040 lines 13 and 14; or form 1040A line 10 10 00 1040 NR to Ending (MM/YY) Other Colorado Information 00 00 00 *160104PN29999* Name FORM 104PN (09/28/16) COLORADO DEPARTMENT OF REVENUE SSN Federal Information Colorado Information 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 12. Enter all income from form 1040 lines 15b, 16b, and 20b; or form 1040A lines 11b, 12b, and 14b 12 00 13. Enter income from line 12 that was received during that part of the year you were a Colorado resident 13 00 If you filed federal form 1040A, go to line 20. If you filed form 1040, continue with line14. 14. Enter all business and farm income from form 1040 lines 12 and 18 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 a Colorado operation 15 00 16. Enter all Schedule E income from form 1040 line 17 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 lines 10, 11 and 21 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 earned from a Colorado operation List Type 19 20. Total Income. Enter amount from form 1040 line 22; or form 1040A line 15 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 line 36, or form 1040A line 20 22 00 00 00 List Type 23. Enter adjustments from line 22 as follows List Type 23 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 line 36, see instructions. *160104PN39999* FORM 104PN (09/28/16) COLORADO DEPARTMENT OF REVENUE Name SSN Federal Information 24. Adjusted Gross Income. Enter amount from form 1040 line 37; or form 1040A line 21; or form 1040EZ line 4 24 00 25. Colorado Adjusted Gross Income. If you filed form 1040 or 1040A, subtract the amount on line 23 of Form 104PN from the amount on line 21 of Form 104PN. If you filed form 1040EZ, enter the total of lines 5, 7 and 9 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 instructions 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 above, • For treatment of other subtractions, see instructions. 32. Modified Adjusted Gross Income. Subtract the 00 amount on line 30 from the amount on line 28 32 33. Modified Colorado Adjusted Gross Income. Subtract the amount on line 31 00 from the amount on line 29 33 34. Amount on line 33 divided by the amount on line 32 34 % 35. Tax from the tax table based on income reported on Colorado Form 104 line 6 35 36. Apportioned tax. Amount on line 35 multiplied by the 00 percentage on line 34. Enter here and on Form 104 line 7 36 00
More about the Colorado Form 104PN Individual Income Tax Nonresident TY 2016
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 February 2017, so this is the latest version of Form 104PN, fully updated for tax year 2016. 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 104EP||Estimated Tax - Individual Coupon|
|Form 104PN||Part-Year/Nonresident Computation Form|
|Form 104CR||Credits -- for Individuals|
|Form DR 0900||Payment Voucher -- 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 2017.
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 six 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.