Colorado Amended Income Tax Return Form
Extracted from PDF file 2021-colorado-form-104x.pdf, last modified August 2016
Amended Income Tax Return Form=DO=NOT=SEND= DR 0104X (10/25/21) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov 2021 Amended Individual Income Return Instructions You MUST use the amended return form that corresponds to the tax year you are amending or your amended return cannot be processed. Use the DR 0104X, Amended Colorado Income Tax Return, to correct the individual income tax return you already filed for the specific tax year. Please refer to the 104 Book for line-by-line instructions and details about specific additions, subtractions, and tax credits. as a refund (line 49). If you previously paid additional tax with your original return, the full refund amount shall consider this. Or, if you received a higher refund amount on your original return, you may in fact now owe the state. After completing the Amended Colorado Income Tax Return, file it with a computer, smartphone, or tablet at Colorado.gov/RevenueOnline to use our free and secure Revenue Online service. By filing your return electronically, you significantly reduce the chance of errors. If you cannot file electronically for any reason, mail the following form as instructed. Complete the direct deposit information if you want your refund deposited directly into your account at a United States bank or other financial institution. Complete the return with the corrected amounts, as amended. Attachments Refer to the 104 Book to see which attachments are required for your tax situation. You must submit all required documentation with this return - even if you submitted it with your original return. This includes all supporting forms and schedules as well as copies of certificates. All attachments and certifications must be included with the amended return even if there is no change to that credit or tax attribute. Part-year residents and nonresidents must include the corrected Form 104PN. If this amended return is the result of an adjustment made by the Internal Revenue Service, include a copy of the federal revenue agent’s report with supporting schedules. Submit a copy of the federal record of account to support any changes to federal taxable income. Amount Owed Compute the amount owed to the state on lines 38 through 44 of the amended return. Any decrease in the amount of the overpayment (line 38) or increase in the amount owed (line 39) will indicate that an amount is owed with the amended return. If you have any unpaid balance from your original return, the amount calculated on line 44 will be added to your delinquency. Or, if a refund was issued with the original return, you may receive an assessment that requires repayment of your refund to the state. Refund Amount Compute the amount of refund credit available on lines 35 through 47 of the amended return. Any increase in the amount of the overpayment (line 35) or decrease in the amount owed (line 40) will indicate that an overpayment is available on the amended return. The overpayment can be credited to estimated tax (line 48) for the following tax period, or can be requested Direct Deposit Deceased Taxpayer If the taxpayer died since the original return was filed and you are requesting a refund, you must submit a copy of the DR 0102 — Claim for Refund Due Deceased Taxpayer and a copy of the death certificate. Check the deceased box after the decedent’s name. Federal Net Operating Loss A federal net operating loss carried back to a tax year beginning on or after January 1, 1987, or carried forward will be allowed for Colorado income tax purposes. A nonresident or a part-year resident may carry back or forward that portion of his federal net operating loss that is from Colorado sources or which relates to the Colorado portion of the year. Statute of Limitations The statute of limitations for filing a Colorado claim for refund is generally four years from the original due date of the return or three years from the date of last payment of tax for the year involved, whichever is later. The statute of limitations for claiming a refund that is the result of a net operating loss carry-back or an investment tax credit carry-back is four years from the due date of the return for the year in which the loss or credit originated. See the Individual Income Tax Guide available at Tax.Colorado.gov Protective Claims If this amended return is being filed to keep the statute of limitations open pending the outcome of a court case or tax determination in another state that affects your Colorado return, check the protective claim box under reason for filing corrected return. Change in Filing Status If the amended return is being filed to change the filing status from single or married separate to joint, the taxpayer that filed the single return must be listed first on the amended return. If both taxpayers have filed single, then either taxpayer can be listed first and the explanation must specify that one of the original returns was filed under a different primary Social Security number (SSN) or ITIN. DR 0104X (10/25/21) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov =DO=NOT=SEND= If the amended return is being filed to change the filing status from joint to single or married separate, the taxpayer whose SSN or ITIN was listed first on the joint return should include all applicable tax data in their amended return. The taxpayer whose SSN or ITIN was listed second on the joint return must have an explanation that specifies the original return was filed under a different primary SSN or ITIN. Interest rates on additional amounts due are as follows: January 1 through December 31, 2021. Tax due paid without billing, or paid within 30 days of billing: 3%. Tax due paid after 30 days of billing: 6%. File this return and pay electronically at Colorado.gov/RevenueOnline, or if you cannot, make checks payable to: Colorado Department of Revenue. MAILING ADDRESS FOR FORM DR 0104X WITH WITHOUT PAYMENT PAYMENT COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0006 COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0005 Mail To Mail To These addresses and ZIP codes are exclusive to the Colorado Department of Revenue, so a street address is not required. DR 0104X (10/25/21) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 1 of 4 *210104X=19999* (0015) 2021 Amended Colorado Individual Income Tax Return Reason for amended return (mark one) From tax year ending (YYYY) Investment credit carryback Other, include explanation From tax year ending (YYYY) Federal net operating loss carryback Changing filing status From tax year ending (YYYY) Federal net capital loss carryback Changing residency status Protective claim, include explanation Your Last Name Date of Birth (MM/DD/YYYY) Your First Name SSN or ITIN Enter the following information from your current driver license or state identification card. If Joint, Spouse’s Last Name Spouse’s Date of Birth (MM/DD/YYYY) Deceased Middle Initial If checked and claiming a refund, you must include the DR 0102 and death certificate with your return. State of Issue Last 4 characters of ID number Date of Issuance Spouse’s First Name Spouse’s SSN or ITIN Enter the following information from your spouse’s current driver license or state identification card. Deceased Middle Initial If checked and claiming a refund, you must include the DR 0102 and death certificate with your return. State of Issue Last 4 characters of ID number Date of Issuance Mailing Address City Phone Number State ZIP Code Foreign Country (if applicable) Include W-2s and 1099s with CO withholding. Use only for line 18 1. Enter Federal Taxable Income from 1040, 1040 SR, or 1040 SP line 15 or 1040X line 5 Additions to Federal Taxable Income 2. State Addback, enter the state income tax deduction from your federal Form 1040, 1040 SR, or 1040 SP schedule A, line 5a (see instructions) 3. Qualified Business Income Deduction Addback (see instructions) As Amended 1 00 2 00 3 00 *210104X=29999* DR 0104X (10/25/21) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 2 of 4 Name SSN or ITIN 4. Other Additions, explain (see instructions) 4 Explain: 00 5. Subtotal, sum of lines 1 through 4 5 00 Colorado Subtractions 6. Subtractions from the DR 0104AD Schedule, line 20, you must submit the DR 0104AD schedule with your return. 6 00 7. Colorado Taxable Income, Subtract line 6 from line 5 7 Tax, Prepayments and Credits: see 104 Book for full-year tax table and part-year DR 0104PN Schedule 8. Colorado Tax from tax table or the DR 0104PN line 36, you must submit the DR 0104PN with your return if applicable. 8 9. Alternative Minimum Tax from the DR 0104AMT line 8, you must submit the DR 0104AMT with your return. 9 10. Recapture of prior year credits 10 00 00 00 00 11. Subtotal, sum of lines 8 through 10 11 00 12. Nonrefundable Credits from the DR 0104CR line 43, the sum of lines 12, 13, and 14 cannot exceed line 11, you must submit the DR 0104CR with your return. 12 00 13. Total Nonrefundable Enterprise Zone credits used – as calculated, or from the DR 1366 line 84, the sum of lines 12, 13, and 14 cannot exceed line 11, you must submit the DR 1366 with your return. 13 00 14. Strategic capital tax credit from DR 1330, the sum of lines 12, 13, and 14 cannot exceed line 11, you must submit the DR 1330 with your return. 14 00 15. Net Income Tax, sum of lines 12, 13, and 14. Subtract that sum from line 11 16. Use Tax reported on the DR 0104US schedule line 7, you must submit the DR 0104US with your return. 17. Net Colorado Tax, sum of lines 15 and 16 18. CO Income Tax Withheld from W-2s and 1099s, you must submit the W-2s and/or 1099s claiming Colorado withholding with your return. 15 00 16 00 17 00 18 00 19. Prior-year Estimated Tax Carryforward 20. Estimated Tax Payments, enter the sum of the quarterly payments remitted for this tax year. 19 00 20 00 21. Extension Payment remitted with DR 0158-I. 21 00 22. Other payments: DR 0104BEP DR 0108 DR 1079 23. Gross Conservation Easement Credit from the DR 1305G line 33, you must submit the DR 1305G with your return. 24. Innovative Motor Vehicle Credit from the DR 0617, you must submit each DR 0617 with your return. 22 00 23 00 24 00 DR 0104X (10/25/21) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 3 of 4 *210104X=39999* Name SSN or ITIN 25. Refundable Credits from the DR 0104CR line 9, you must submit the DR 0104CR with your return. 25 00 26. Subtotal, sum of lines 18 through 25 26 00 Modified AGI for TABOR Lines 28 through 30 are only used to calculate your TABOR Credit, they do not affect your Colorado tax liability. 27. Federal Adjusted Gross Income from your federal income tax form: 1040 line 11, 00 1040 SR line 11 or 1040 SP line 11 27 28. Nontaxable Social Security Income 28 00 29. Nontaxable Lump-sum Distribution from pension and profit sharing plans 29 00 30. Nontaxable interest income from state and local bonds 30 00 31. Sum of lines 27 through 30: Modified AGI for TABOR 31 Modified AGI Tiers for State Sales Tax Refund $44,000 $44,001 – $88,001 – $139,001 – If line 31 is: or less $88,000 $139,000 $193,000 00 $193,001 – $246,000 $246,001 – or more Single Filers Enter $37 $49 $56 $68 $74 $117 Joint Filers Enter $74 $98 $112 $136 $148 $234 32. State Sales Tax Refund: For full-year Colorado residents, born before 2003, or full-year Colorado residents who are under the age of eighteen but are required to file a return. Use the amount on line 31 and reference the table above. See instructions if you are filing an extension. 32 00 33. Sum of lines 26 and 32 33 00 If you want the Department of Revenue to compute and mail your refund, or compute your balance due and mail a bill, stop here and leave lines 34 through 49 blank. If you want to compute the refund or balance due yourself, continue with line 34. 34. Overpayment, if line 33 is greater than line 17 then subtract line 17 from line 33 34 00 35. Enter the overpayment from your original return or as previously adjusted 36. If line 17 is greater than line 33, then subtract line 33 from line 17 and enter the amount owed 35 00 36 00 37. Enter the amount owed from your original return or as previously adjusted Compute the Amount Owed 37 00 38. Subtract line 34 from line 35, if the result is negative then enter zero 38 00 39. Subtract line 37 from line 36, if the result is negative then enter zero 39 00 40. Additional tax due, sum of lines 38 and 39 40 00 41. Interest due on additional tax 41 00 42. Penalty due 42 00 *210104X=49999* DR 0104X (10/25/21) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 4 of 4 Name SSN or ITIN 43. Estimated tax penalty due, you must submit the DR 0204 with your return. 44. Payment due with this return, sum of lines 40 through 43 Paid by EFT 00 43 44 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. File and pay online at Colorado.gov/RevenueOnline We strongly recommend that you file using Revenue Online. If you cannot efile, see mailing instructions. Compute the Refund 45. Subtract line 35 from line 34, if the result is negative then enter zero. 45 00 46. Subtract line 36 from line 37, if the result is negative then enter zero. 46 00 47. Overpayment, sum of lines 45 and 46 47 00 48. Amount you want credited to 2022 estimated tax. 48 00 49. Refund claimed with this return, subtract line 48 from line 47. 49 00 Direct Deposit Routing Number Type: Checking Savings CollegeInvest 529 Account Number For questions regarding CollegeInvest direct deposit or to open an account, visit CollegeInvest.org or call 800-448-2424. Sign your return 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 Signature. If joint return, BOTH must sign. Date (MM/DD/YY) Paid Preparer’s Name Paid Preparer’s Address Paid Preparer’s Phone City State ZIP If you are filing this return with a check or payment, please mail the return to: If you are filing this return without a check or payment, please mail the return to: COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0006 COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0005 These addresses and ZIP codes are exclusive to the Colorado Department of Revenue, so a street address is not required.
More about the Colorado Form 104X Individual Income Tax Amended Return TY 2021
Use the DR 0104X, Amended Colorado Income Tax Return, to correct the individual income tax return you already filed for the specific tax year. Please refer to the 104 Book for line-by-line instructions and details about specific additions, subtractions, and tax credits.
We last updated the Amended Income Tax Return Form in January 2022, so this is the latest version of Form 104X, fully updated for tax year 2021. You can download or print current or past-year PDFs of Form 104X directly from TaxFormFinder. You can print other Colorado tax forms here.
Other Colorado Individual Income Tax Forms:
|Form Code||Form Name|
|Form DR 1083||Information with Respect to a Conveyance of a Colorado Real Property Interest|
|Form DR 1318||Child Care Contribution - Unlicensed Organization|
|Form 104||Colorado Income Tax Return|
|Form DR 0084||W-2 Form Substitute|
|Form 104EP||Individual Estimated Income Tax Payment Form|
Colorado usually releases forms for the current tax year between January and April. We last updated Colorado Form 104X from the Department of Revenue in January 2022.
Form 104X is a Colorado Individual Income Tax form. An amended tax return is used to correct errors or omissions in a previously-filed tax return. While taxpayers will not generally be punished simply for correcting an error in a previous return, errors that resulted in an underpayment of owed tax can sometimes result in penalties or interest owed.
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 104X
We have a total of eleven past-year versions of Form 104X 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.