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Line-by-Line Instructions for the
DR 0104AD - Subtractions from
Income Schedule
If you use this schedule to claim any subtractions from
your income, you must submit it with the DR 0104.
Line 1 State Income Tax Refund
Refer to your federal income tax return to complete
this line. If you did not complete federal Schedule 1,
Form 1040 or 1040SR, enter $0. Otherwise, enter the amount
from line 1, Schedule 1, Form 1040 or 1040SR.
Line 2 U.S. Government Interest
Enter the sum of all interest earned from U.S. government
bonds, treasury bills and other obligations of the U.S. or its
territories, possessions and agencies that you reported on
your federal income tax return and is calculated as part of
your federal taxable income. We recommend that you read the
Individual & Corporate Income Tax Guides if this applies to you.
Do not include interest earned from Federal National
Mortgage Association and Government National
Mortgage Association (Fannie Mae and Ginnie Mae).
Dividends from mutual funds may not be 100% exempt.
Line 3 Pension and Annuity
Subtraction
You might be eligible to subtract the income you earned from a
pension or annuity. We recommend that you read publication
FYI Income 25 if this applies to you. This subtraction is
allowed only for pension or annuity income that is included
in your federal taxable income. The amount of subtraction
you can claim is also limited based upon your age.
As of December 31, 2020, if you were:
• Age 65 or older, then you are entitled to subtract
$24,000 or the total amount of your taxable
pension/annuity income, whichever is smaller; or
• At least 55 years old, but not yet 65, then
you are entitled to subtract $20,000 or the
total amount of your taxable pension/annuity
income, whichever is smaller; or
• Younger than 55 years old and you received
pension/annuity income as a secondary
beneficiary (widow, dependent child, etc.)
due to the death of the person who earned
the pension/annuity, then you are entitled to
subtract $20,000 or the total amount of your
secondary beneciary taxable pension/annuity
income, whichever is smaller. If this applies
to you, please list the Social Security number
of the deceased in the space provided.
Pension/annuity income should not be intermingled
between spouses. Each spouse must meet the
requirements for the subtraction separately and
claim the subtraction only on their pension/annuity
income. Any qualifying spouse pension/annuity
income should be reported on line 4.
Submit copies of all 1099R and SSA-1099
statements with your return. Submit using
Revenue Online or include with your paper return.
Line 4 Spouse Pension and
Annuity Subtraction
If the secondary taxpayer listed on a jointly led return is
eligible for the pension and annuity subtraction, enter the
qualifying amount on this line. Review the instructions for line
3 to see what amount qualies. We recommend that you read
publication FYI Income 25 if this applies to you.
Take precautions to report the subtraction on the
correct line. The first person listed on the return
shall report on line 3 and the second person listed
shall report on line 4.
Line 5 Military Retirement Subtraction
You might be eligible to subtract the income you earned
from your military retirement benefits. We recommend
that you read publication FYI Income 25 if this applies
to you. This subtraction is allowed only for military
retirement income that is included in your federal taxable
income. To qualify, you must have been 54 years of age
or younger as of December 31,2020. If you meet the
age requirement, then you are entitled to subtract $7,500
or the total amount of your taxable military retirement
benefits, whichever is smaller.
Military retirement benefits should not be intermingled
between spouses. Each spouse must meet the
requirements for the subtraction separately and
claim the subtraction only on their military retirement
benefits. Any qualifying spouse military retirement
benefits should be reported on line 6.
Submit copies of all 1099R statements with your
return. Submit as attachments when e-filing
or using Revenue online, or include with your
paper return.
Line 6 Spouse Military Retirement
Subtraction
If the secondary taxpayer listed on a jointly led return is
eligible for the military retirement subtraction, enter the
qualifying amount on this line. Review the instructions for
line 5 to see what amount qualies. We recommend that you
read publication FYI Income 25 if this applies to you.
Take precautions to report the subtraction on the
correct line. The first person listed on the return
must report on line 5 and the second person listed
must report on line 6.
Line 7 Colorado Capital Gain
Subtraction
You might be eligible to subtract some or all of the capital
gain included in your federal taxable income, if the gain is
derived from the sale of tangible personal property or from
the sale of real property located in Colorado. The amount of
this subtraction is limited to $100,000. We recommend that
you read publication FYI Income 15 if this applies to you.
You must complete and submit the DR 1316 with
your return. Take precaution to completely fill out
each item of this form. Be as detailed as possible,
especially when providing property descriptions,
ownership, and dates of acquisition and sale.
P
age 1
Page 2
Line 8 CollegeInvest Contribution
Contributions to CollegeInvest can be deducted from your
return. The contribution must have been included on your
federal income tax return and calculated as part of your
federal taxable income. We recommend that you read
publication FYI Income 44 if this applies to you.
The three fields on line 8 should be left blank if the
taxpayer and/or spouse are the CollegeInvest account
owners who set up the account for the student
beneficiary. If you are not the account owner (e.g.
grandparent, friend), complete the three additional
fields. To report contributions to more than one
account, you must file electronically. Do not deduct
contributions made to a tuition savings plan for another
state or any tuition you paid while attending school.
Do NOT deduct contributions made by your employer/
business to your College Invest account on this line. To
claim pass-through credits for employer contributions
to employee 529 qualified state tuition account, please
refer to the instructions on form DR0289 and report the
credit on applicable credit schedule.
Line 9 Qualifying Charitable Contributions
Taxpayers who make charitable contributions that would be
eligible for a federal income tax deduction, but do not claim
federal itemized deductions on Schedule A of form 1040 or
1040SR, might be eligible to deduct a portion of their contribution
on this form. We recommend that you read publication FYI
Income 48 if this applies to you. Use the worksheet on the next
page to determine your qualifying contribution.
(a) Did you itemize your deductions on Schedule
A of federal form 1040 or 1040SR? Yes No
(b) Did you deduct charitable contributions on
the federal form? Yes No
If you answered Yes on either (a) or (b) above, enter $0 on line 9;
you do not qualify for this subtraction. If you answered No on both
(a) and (b) above, continue below.
(c) Enter the amount you could have deducted
as charitable contributions on lines 11 and
12 of federal Schedule A. $
(d) Colorado adjustment $500
(e) Subtract line (d) from line (c). This is the
qualifying amount. If the amount is greater
than $0, transfer to line 9.
Enter the total contributions in the space provided and the
subtraction after the $500 adjustment on line 9.
Do not enter an amount on this line if you already
deducted your charitable donation on Schedule A of
the federal 1040 or 1040SR form. Otherwise, you
will be issued an assessment that will likely include
penalty and interest.
For claims greater than $5,000, submit the receipts
you received at the time of donation. For in-kind
donations, submit an itemized list of the donated items
and their fair market value. Submit using Revenue
Online or include with your paper return. Do not send
receipts of items that were purchased for donation.
Line 10 Qualified Reservation Income
List any amount of income that was derived wholly from
reservation sources by an enrolled tribal member who lives
on the reservation, which was included as taxable income on
the Federal income tax form.
Submit proof of tribal membership, residence, and
source of income. This must be submitted every
three years by taxpayers claiming this subtraction.
Line 11 PERA/DPSRS Subtraction
If you made contributions to PERA between July 1, 1984, and
December 31, 1986, or to Denver Public Schools District No. 1
Retirement during 1986 and your 2020 federal taxable income
includes pension income, see FYI Income 16 to determine if
you can take a subtraction for any of your pension income.
Submit a copy of your previously taxed contribution.
PERA statements can be obtained from
Copera.org or by calling 1-800-759-7372. Submit
using Revenue Online or include with your
paper return.
Do not list the amount of contributions you made as
an employee this past year.
Line 12 Railroad Benefit
List any railroad retirement benets that you reported on
your federal income tax return and is calculated as part of
your federal taxable income. We recommend that you read
publication FYI Income 25 if this applies to you.
Submit copies of all RRB-1099 and RRB-1099R
Statements. Submit using Revenue Online or submit
with your paper return.
Line 13 Wildfire Mitigation Measures
Enter the amount incurred in performing wildfire
mitigation on your land, up to $2,500. We recommend that
you read publication FYI Income 65 to properly calculate
this subtraction.
Submit copies of receipts for qualified costs for wildfire
mitigation for your property. Submit using Revenue
Online or submit with your paper return.
Line 14 Colorado Marijuana Business Deduction
For Colorado-licensed marijuana businesses, list any
expenditure that is eligible to be claimed as a federal income
tax deduction but is disallowed by section 280E of the Internal
Revenue Code because marijuana is a controlled substance
under federal law.
To calculate this deduction, you must create pro forma
federal schedule(s) for Business Prot or Loss as if the
federal government would have allowed the expenditures
from the marijuana business. The Colorado deduction shall
be the difference between the prot/loss as calculated on the
ACTUAL schedule(s) led with the federal return and the pro
forma schedule(s) described above.
You must submit the pro forma schedule(s), the MED
license number and the actual federal schedule(s)
with your Colorado return when claiming this
deduction. Submit using Revenue Online or submit
with your paper return.
Line 15 Nonresident Disaster Relief
Worker Subtraction
For nonresident individuals, enter the amount of compensation
earned for performing disaster-related work in the state
during a declared state disaster emergency and for the 60
days thereafter. Disaster-related work includes repairing,
renovating, installing, building, or rendering services that
relate to infrastructure that has been damaged, impaired,
or destroyed by a declared state disaster emergency
or
providing emergency medical, reghting, law enforcement,
hazardous material, search and rescue, or other emergency
service related to a state declared disaster emergency.
This subtraction is only available to nonresident
individuals. If you are a full-year resident of
Colorado, you are not eligible for this subtraction.
Line 16 Reacquisition of Colorado
Residency During Active Duty Military Service
Subtraction
This subtraction is only allowed to military servicepersons who
meet several requirements. In order to qualify for the subtraction
the serviceperson must (1) have Colorado as his or her home
of record, (2) after enlisting in the military, have acquired legal
residency in a state other than Colorado, and (3) on or after
January 1, 2016, have reacquired Colorado residency. A
military serviceperson who meets these three requirements
can claim a subtraction for any compensation included in his
or her federal taxable income that he or she received for active
duty service after reacquiring Colorado residency.
In order to have acquired residency in another state, you must have:
1. been physically present in that state,
2. intended to make that state your
permanent home, and
3. intended to abandon your previous state of
legal residence.
In order to reacquire residency in Colorado, you need not be
physically present in Colorado, but you must intend to both
make Colorado your permanent home and to abandon your
previous state of legal residence.
In order to claim this subtraction, a taxpayer must include with
his or her return: (1) a military form showing Colorado as his
or her home of record, (2) evidence of acquiring residency in
another state, and (3) evidence of reacquiring residency in
Colorado during the tax year. Evidence of acquiring residency
in another state and reacquiring residency in Colorado must
come in one of the following forms:
1. voter registration;
2. records reecting the purchase of residential
property or an unimproved residential lot;
3. motor vehicle titling and registration;
4. notication to your prior state of legal residence
of your intention to change your state of
legal residence;
5. preparation of a new last will and testament
reecting your state of legal residence.
If you qualify for this subtraction, enter the amount of
compensation received for active duty military service on line 16
and submit all required evidence of residency with your return.
Line 17 Agricultural Asset Lease Deduction
Enter the certicate number (YY-###) for the deduction
certicate that was provided by the Colorado Agricultural
Development Authority (CADA). If you received more than
one certicate you must le electronically. Enter the amount
of the deduction on this line. The amount of deduction allowed
to a qualied taxpayer may not exceed $25,000. You must
submit a copy of each certicate with your return.
Line 18 First-time Home Buyer Savings
Account Interest Deduction
You must complete the DR 0350 and submit with your return if
you are claiming this deduction. You may only deduct the amount
of taxable interest and/or earnings on the qualied account in the
tax year claimed. This deduction is subject to recapture.
Line 19 Other Subtractions from Federal
Taxable Income
Enter the sum of all other allowable subtractions. For more
information about what to enter on this line, see the Income
Tax – Subtractions page on Tax.Colorado.gov.
Do not include amounts that were earned outside
Colorado, net operating losses, K-1 adjustments,
military income, wage adjustments, repayments
for which IRC section 1341 credits were claimed,
or donations made to the Military Family Relief
Fund on this line. Include a clear explanation of the
subtraction being claimed on your return.
Line 20 Subtotal
Enter the sum of lines 1 through 19.
Page 3
*200104AD19999*
DR 0104AD (08/14/20)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 1 of 2
2020 DR 0104AD – Subtractions from Income Schedule
If claiming a subtraction and ling by paper, you must submit this schedule with your return.
Use this schedule to report any subtractions from your Federal Taxable Income. These subtractions will change your
Colorado Taxable Income from the amount of Federal Taxable Income. See instructions in the income tax booklet for
additional guidance on completing this schedule. Do not enter negative amounts. You must submit this form along with
the DR 0104 if claiming any subtractions.
Name SSN or ITIN
Subtractions from Federal Taxable Income
1. State Income Tax Refund from federal income tax form 1040 or 1040 SR,
Schedule 1 line 1.
1
0 0
2. U.S. Government Interest
2
0 0
3. Primary Taxpayer Pension, Annuity, IRA,
Social Security, or Disability Income
(see instructions)
Deceased SSN or ITIN
3
00
4. Spouse Pension, Annuity, IRA, Social
Security, or Disability Income
(see instructions)
Deceased SSN or ITIN
4
00
5. Primary Taxpayer Military Retirement Benets (under age 55), you must submit
copies of all 1099R statements with your return. (see instructions)
5
0 0
6. Spouse Military Retirement Benets (under age 55), you must submit copies of all
1099R statements with your return. (see instructions)
6
0 0
7. Colorado Capital Gain Subtraction
7
0 0
8. CollegeInvest Contribution:
(see instructions)
Owner’s SSN or ITIN
8
00
Total Contribution Owner’s Name
9. Qualifying Charitable Contribution
Total Contribution
9$
0 0
10. Qualied Reservation Income
10
0 0
11. PERA/DPSRS Subtraction, for PERA contributions made in 1984–1986 or
DPSRS contributions made in 1986
11
0 0
*200104AD29999*
DR 0104AD (08/14/20)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 2 of 2
Name SSN or ITIN
12. Railroad Benet Subtraction 12
0 0
13. Wildre Mitigation Measures Subtraction
13
0 0
14. Colorado Marijuana Business Deduction
14
0 0
15. Non-Resident Disaster Relief Worker Subtraction
15
0 0
16. Reacquisition of Colorado Residency During Active
Duty Military Service Subtraction
16
0 0
17. Agricultural Asset Lease Deduction.
Enter CADA certicate number and submit
a copy of your certicate with your return
CADA Certicate Number
17
0 0
18. First Time Home Buyer Savings Account Interest Deduction, you must submit
form DR 0350(s) with your return
18
0 0
19. Other Subtractions, explain below
19
0 0
Explain
20. Subtotal, sum of lines 1 through 19, transfer the amount to line 8
on the DR 0104 20
0 0
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Completed 17 February 2021

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