Colorado Amended Form
Extracted from PDF file 2016-colorado-form-104x.pdf, last modified August 2016
Amended FormDR 0104X (09/13/16) COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0005 Form 104X Instructions See Form On Page 2 Use Form 104X, 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 Booklet for line-by-line instructions and details about specific additions, subtractions, and tax credits. After completing the Amended Colorado Income Tax Return, file it with a computer, smartphone, or tablet using our free and secure Revenue Online service at www.Colorado.gov/RevenueOnline 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 return with the corrected amounts, as amended. Attachments Be sure to refer to the 104 Booklet to see which attachments are required for your tax situation. You must attach all required documentation to this return - even if you attached it to your original return. 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 attach the corrected Form 104PN. If this amended return is the result of an adjustment made by the Internal Revenue Service, attach a copy of the federal revenue agent’s report with supporting schedules. To expedite your refund, submit a copy of the federal record of account to support any changes to federal taxable income (such as a mutual fund, brokerage firm or credit union) in the United States. Amount Owed Compute the amount owed to the state on lines 30 through 36 of the amended return. Any decrease in the amount of the overpayment (line 30) or increase in the amount owed (line 31) 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 36 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 27 through 35 of the amended return. Any increase in the amount of the overpayment (line 27) or decrease in the amount owed (line 32) will indicate that an overpayment is available on the amended return. The overpayment can be credited to estimated tax (line 34) for the following tax period, or can be requested as a refund (line 35). 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. Direct Deposit Complete the direct deposit information if you want your refund deposited directly into your account at a United States bank or other financial institution. Deceased Taxpayer If the taxpayer died since the original return was filed and you are requesting a refund, submit a copy of 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 FYI General 18. 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). If the amended return is being filed to change the filing status from joint to single or married separate, the taxpayer whose SSN was listed first on the joint return should include all applicable tax data in their amended return. The taxpayer whose SSN was listed second on the joint return must have an explanation that specifies the original return was filed under a different primary SSN. Interest rates on additional amounts due are as follows: January 1 through December 31, 2016. 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 www.Colorado.gov/RevenueOnline, or if you cannot, make checks payable to: Colorado Department of Revenue New for This Year: If you are filing this return WITH a check or payment, please mail the return to: COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0006 If you are filing this return WITHOUT a check or payment, please mail the return to: COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0005 Departmental Use Only DR 0104X (09/13/16) COLORADO DEPARTMENT OF REVENUE www.TaxColorado.com (0015) *160104X=19999* Form 104X Amended Colorado Individual Income Tax Return 2016 Reason for amended return (mark one) From tax year ending (YYYY) Investment credit carryback Other, attach 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, attach explanation Your Last Name Your First Name Date of Birth (MM/DD/YYYY) Deceased SSN Enter the following information from your current driver license or state identification card. If Joint, Spouse’s Last Name State of Issue Last 4 characters of ID number Date of Issuance Spouse’s First Name Date of Birth (MM/DD/YYYY) Deceased Middle Initial Middle Initial Spouse’s SSN State of Issue Enter the following information from your spouse’s current driver license or state identification card. Last 4 characters of ID number Date of Issuance Mailing Address Phone Number ( City State Zip Code ) Foreign Country (if applicable) Staple W-2s and 1099s here. Use only for line 16 1. Enter Federal Taxable Income from 1040EZ line 6, 1040A line 27, 1040 line 43 or 1040X line 5 2. State Addback, enter the state income tax deduction from your federal Form 1040 schedule A, line 5 (see instructions) 3. Other Additions, explain (see instructions) As Amended 1 00 2 00 3 00 *160104X=29999* FORM 104X (09/13/16) COLORADO DEPARTMENT OF REVENUE Name SSN Explain 4. Subtotal, add lines 1 through 3 4 00 5. Subtractions from DR 0104AD Schedule, line 16 00 5 6. Colorado Taxable Income, line 4 minus line 5 6 Tax, Prepayments and Credits: see 104 Booklet for full-year tax table and part-year PN Schedule 00 7. Colorado Tax from tax table or 104PN line 36 (attach 104PN, if applicable) 7 00 8. Alternative Minimum Tax from Form 104AMT 8 00 9. Recapture of prior year credits 9 00 10. Subtotal, add lines 7 through 9 10 11. Nonrefundable Credits from 104CR line 39, cannot exceed the sum of lines 7 and 8 11 12. Total Nonrefundable Enterprise Zone credits used - as calculated or from DR 1366 line 87 12 00 00 13. Net Income Tax, subtract lines 11 and 12 from line 10 13 00 14 00 15 00 16 00 17. Prior-year Estimated Tax Carryforward 18. Estimated Tax Payments, enter the sum of the quarterly payments remitted for this tax year 17 00 18 00 19. Extension Payment remitted with form 158-I 19 00 14. Use Tax reported on DR 0104US schedule line 7 15. Net Colorado Tax, add lines 13 and 14 16. CO Income Tax Withheld from W-2s and 1099s. Staple to front page only if this line is greater than $0 20. Other Prepayments: 104BEP DR 0108 DR 1079 20 00 00 21. Gross Conservation Easement Credit from DR 1305G line 33 21 00 22. Innovative Motor Vehicle Credit from form DR 0617 22 00 23. Refundable Credits from 104CR line 8 23 00 24 00 25 00 24. Subtotal, add lines 16 through 23 25. Federal Adjusted Gross Income from your federal income tax form: 1040EZ line 4; 1040A line 21; 1040 line 37 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 26 through 41 blank. If you want to compute the refund or balance due yourself, continue with line 26. *160104X=39999* FORM 104X (09/13/16) COLORADO DEPARTMENT OF REVENUE Name SSN 26. Overpayment, if line 24 is greater than 15 then subtract line 15 from line 24 26 00 27. Enter the overpayment from your original return or as previously adjusted 27 00 28. If line 15 is larger than line 24, enter the amount owed 28 00 29. Enter the amount owed from your original return or as previously adjusted Compute the Amount Owed 29 00 30. Line 27 minus line 26, but not less then zero 30 00 31. Line 28 minus line 29, but not less than zero 31 00 32. Additional tax due, total of lines 30 and 31 32 00 33. Interest due on additional tax 33 00 34. Penalty due 34 00 35. Estimated tax penalty due 35 00 36. Payment due with this return, add lines 32 through 35 Paid by EFT 36 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. Pay online at www.Colorado.gov/RevenueOnline We strongly recommend that you file using Revenue Online. If you cannot efile, see mailing instructions. Compute the Refund 37. Line 26 minus line 27, but not less than zero 37 00 38. Line 29 minus line 28, but not less than zero 38 00 39 00 40. Amount you want credited to 2017 estimated tax. 40 00 41. Refund claimed with this return, line 39 minus line 40 41 00 39. Overpayment, total of lines 37 and 38 Direct Deposit Routing Number Type: Checking Savings CollegeInvest 529 Account Number For questions regarding CollegeInvest direct deposit or to open an account call 800-448-2424 or visit CollegeInvest.org *160104X=49999* FORM 104X (09/13/16) COLORADO DEPARTMENT OF REVENUE Name SSN 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 Phone ( Paid Preparer’s Address City State ) Zip New For This Year: 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
More about the Colorado Form 104X Individual Income Tax TY 2016
We last updated the Amended Form in February 2017, so this is the latest version of Form 104X, fully updated for tax year 2016. 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 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 104X from the Department of Revenue in February 2017.
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 six 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.