Fillable Full-Year, Part-Year and Nonresident Individuals Form 104 (Colorado DORA)

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Full-Year, Part-Year and Nonresident Individuals Form 104 (Colorado DORA)

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Full-Year, Part-Year and Nonresident Individuals Form 104
Colorado Income Tax Filing Guide
Revenue Online offers a convenient and secure method to e-le your return
and access your Colorado Department of Revenue tax information. Using
Revenue Online you will be able to:
• File or amend your return. • View copies of your returns.
• Catch mistakes on your return before you le. • Set up a payment plan.
• Upload attachments that go with your return. • Pay your tax bill (e-check, credit card or EFT).
• Check the status of your refund. • File a protest.
2016
2016
(11/18/16)
Booklet Includes:
Instructions
Form 104
Related Forms
Ofcial State of
Colorado Publication
Manage your account.
File and pay online.
Get started with Revenue Online today!
www.Colorado.gov/RevenueOnline
With
A
Payment
Without
A
Payment
COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0006
COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0005
If you are ling this return:
Mail To:
Mail To:
Page 2
Disclosure of Colorado Expenditures and Revenues
Expenditures by Function
Other
7.8%
Education
39.9%
Justice
6.0%
Transportation
5.1%
Business, Community
& Consumer Affairs
5.8%
Social Assistance
35.4%
Revenues by Source
Other
3.5%
Taxes
38.5%
Interest & Rents
1.2%
Charges for
Goods & Services
19.7%
Federal Grants
& Contracts
34.0%
License, Permits
& Fines
3.2%
Disclosure of Average Taxes Paid
Fiscal Year 2014 Adjusted Family Money Income
Less
than
$10,000
$10,000
to
$14,999
$15,000
to
$19,999
$20,000
to
$29,999
$30,000
to
$39,999
$40,000
to
$49,999
$50,000
to
$69,999
$70,000
to
$79,999
$80,000
to
$99,999
$100,000
and
over Average
State Taxes: ________________________________________________________________________________________________________________
Individual Income $60 $90 $208 $381 $673 $1,001 $1,402 $1,888 $2,460 $6,175 $2,148
Sales 197 235 274 359 409 459 571 660 730 1,171 611
Gasoline and Special Fuels 67 90 108 129 159 181 209 221 240 298 191
Licenses and Registrations 48 70 85 106 115 151 188 176 198 283 165
Alcoholic Beverages 4 4 5 8 8 10 11 10 15 24 12
Cigarettes and Tobacco 61 55 49 55 71 68 64 76 78 56 62
Total State Taxes $437 $544 $728 $1,038 $1,435
$1,870 $2,445 $3,030 $3,723 $8,006 $3,190
Local Taxes:
Residential Property $304 $394 $691 $863 $965 $1,073 $1,433 $1,515 $1,636 $2,624 $1,389
Sales and Use 300 358 418 548 625 701 871 1,007 1,115 1,787 933
Specic Ownership 59 93 94 120 134 108 190 177 161 244 157
Occupation 2 5 7 10 14 18 23 29 36 59 26
Total Local Taxes $665 $850 $1,210 $1,540 $1,738 $1,900 $2,518 $2,728 $2,948 $4,714 $2,505
Federal Taxes:
Individual Income $505 $591 $917 $1,305 $2,102 $3,084 $4,501 $6,416 $8,501 $31,686 $9,797
Medicare ** 103 270 392 564 815 1,065 1,349 1,694 2,098 4,600 1,798
Social Security ** 401 1,053 1,531 2,201 3,180 4,158 5,265 6,610 8,186 13,261 5,917
Total Federal Taxes $1,009 $1,914 $2,840 $4,071 $6,096 $8,308 $11,115 $14,720 $18,786 $49,547 $17,513
Total Taxes Paid
Households & Employers ** $2,111 $3,307 $4,778 $6,648 $9,270 $12,079 $16,078 $20,479 $25,456 $62,267 $23,207
Less Taxes Paid by Employer 252 662 961 1,383
1,997 2,612 3,307 4,152 5,142 8,931 3,858
Households Only $1,859 $2,646 $3,817 $5,266 $7,273 $9,467 $12,771 $16,327 $20,314 $53,337 $19,349
** Employers and households both pay taxes to Medicare and Social Security on employees’ behalf.
Note: MTS, LID, and LMD checks are cut directly to cities or counties.
** Due to rounding, the values in each chart may not sum to 100%
Disclosure of Average Taxes Paid ............................. 2
Colorado Form 104 for All Resident Types
................ 3
Using this Guide/Filing Information............................ 6
DR 104CH–Voluntary Contributions Schedule
.........11
Taxpayer Service and Assistance
............................ 13
Individual Payment Voucher
.................................... 14
DR 104AD–Subtractions from Income Schedule
.... 15
Extension Information and Form
............................. 17
Form 104PN: Part–Year Resident/Nonresident
Tax Calculation Schedule
........................................ 19
Tax Table
................................................................. 29
Checkoff Colorado Information
................................ 31
Table of Contents
*160104==19999*
FORM 104 (08/26/16)
COLORADO DEPARTMENT OF REVENUE
www.TaxColorado.com
Full-Year Part-Year or Nonresident (or resident,
part-year, non-resident combination)
Mark if Abroad on due date – see instructions
Your Last Name Your First Name Middle Initial
Date of Birth
(MM/DD/YYYY) SSN
Deceased
Enter the following information from your current
driver license or state identication card.
State of Issue Last 4 characters of ID number Date of Issuance
If Joint, Spouse’s Last Name Spouse’s First Name Middle Initial
Date of Birth
(MM/DD/YYYY) Spouse’s SSN
Deceased
Enter the following information from your
spouse’s current driver license or state
identication card.
State of Issue Last 4 characters of ID number Date of Issuance
Mailing Address Phone Number
( )
City State Zip Code Foreign Country (if applicable)
Round To The Next Dollar
1. Enter Federal Taxable Income from your federal income tax form: 1040EZ
line 6, 1040A line 27, 1040 line 43 1 0 0
Staple W-2s and 1099s with CO withholding here
.
Additions to Federal Taxable Income
2. State Addback, enter the state income tax deduction from your federal form
1040 schedule A, line 5 (see instructions) 2
0 0
3. Other Additions, explain (see instructions) 3
0 0
Explain:
4. Subtotal, add lines 1 through 3 4
0 0
5. Subtractions from DR 0104AD Schedule, line 16 5
0 0
6. Colorado Taxable Income, line 4 minus line 5 6
0 0
Departmental Use Only
2016
(0013)
Colorado Individual Income
Tax Form 104
Tax, Prepayments and Credits: full-year residents go to Form 104CR and part-year and nonresidents go to Form 104PN
7. Colorado Tax from tax table or Form 104PN line 36 7
0 0
8. Alternative Minimum Tax from Form 104AMT 8
0 0
9. Recapture of prior year credits 9
0 0
10. Subtotal, add lines 7 through 9 10
0 0
11. Nonrefundable Credits from Form 104CR line 39, cannot exceed the sum of
lines 7 and 8 11
0 0
12. Total Nonrefundable Enterprise Zone credits used – as calculated,
or from DR 1366 line 87 12
0 0
13. Net Income Tax, add lines 11 and 12. Then subtract that sum from line 10. 13
0 0
14. Use Tax reported on DR 0104US schedule line 7 14
0 0
15. Net Colorado Tax, add lines 13 and 14 15
0 0
16. CO Income Tax Withheld from W-2s and 1099s 16
0 0
17. Prior-year Estimated Tax Carryforward 17
0 0
18. Estimated Tax Payments, enter the sum of the quarterly payments
remitted for this tax year 18
0 0
19. Extension Payment remitted with form 158-I 19
0 0
20. Other Prepayments: 104BEP DR 0108 DR 1079 20
0 0
21. Gross Conservation Easement Credit from DR 1305G line 33 21
0 0
22. Innovative Motor Vehicle Credit from form DR 0617 22
0 0
23. Refundable Credits from Form 104CR line 8 23
0 0
24. Subtotal, add lines 16 through 23 24
0 0
25. Federal Adjusted Gross Income from your federal income tax form:
1040EZ line 4; 1040A line 21; 1040 line 37 25
0 0
26. Overpayment, if line 24 is greater than 15 then subtract line 15 from line 24 26
0 0
27. Estimated Tax Credit Carry Forward to 2017 rst quarter, if any 27
0 0
28. Voluntary Contributions elected on DR 0104CH schedule line 21 28
0 0
29. Subtotal, add lines 27 and 28 29
0 0
30. Refund, subtract line 29 from line 26 (see instructions) 30
0 0
Name SSN
FORM 104 (08/26/16)
COLORADO DEPARTMENT OF REVENUE
www.TaxColorado.com
*160104==29999*
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
31. Net Tax Due, subtract line 24 from line 15, then add line 28 31
0 0
32. Delinquent Payment Penalty (see instructions) 32
0 0
33. Delinquent Payment Interest (see instructions) 33
0 0
34. Estimated Tax Penalty (see instructions) 34
0 0
35. Amount You Owe, add lines 31 through 34 35
0 0
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 insufcient or uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically.
Third Party Designee
Do you want to allow another person to discuss this
return and any other information related to this return
with the Colorado Department of Revenue?
No Yes. Complete the following:
Designee’s Name Phone Number
Sign Below 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
FORM 104 (08/26/16)
COLORADO DEPARTMENT OF REVENUE
www.TaxColorado.com
*160104==39999*
Name SSN
If you are ling this return with a check or
payment, please mail the return to:
COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0006
If you are ling this return without a check or
payment, please mail the return to:
COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0005
New For This Year:
Page 6
How To Use This Filing Guide
This ling guide will assist you with completing your Colorado
Income Tax Return. Once you nish the form, le it with a
computer, smartphone or tablet using our free and secure
Revenue Online service at www.Colorado.gov/RevenueOnline
or you may le using private e-le software or with a tax
preparer. By ling your return electronically, you signicantly
reduce the chance of errors. If you cannot le electronically
for any reason, mail the enclosed forms as instructed.
Please read through this guide before starting your return.
The following symbols appear throughout this guide and point
out important information, reminders and changes to tax rules.
This points out a topic that is the source of
common ling errors. Filing your return on
Revenue Online will reduce the risk of errors;
however, it is important to understand the
information on your return. Errors cause
processing delays and erroneous bills.
Several subtractions and tax credits require you to
provide supporting documentation. This symbol points
out those requirements. If the additional documentation
is not provided, it will cause processing delays
or denial of the credits/subtractions. These
documents can be scanned and attached to your
Revenue Online or other electronic ling, mailed with
the form DR 1778 or attached to your paper return.
In-depth tax information is available in our easy
to understand FYI Publications, which include
examples and worksheets. This symbol lets you
know when such a publication is available for a
subject. All FYI publications are available in the
Education and Legal Research section at
www.TaxColorado.com.
Filing Information
Who Must File This Tax Return
Each year you must evaluate if you should le a Colorado
income tax return. Generally, you must le this return if you were:
• A full-year resident of Colorado, or
• A part-year Colorado resident who received
taxable income while residing here, or
• Not a resident of Colorado, but received income
from sources within Colorado,
and
• Are required to le a federal income tax return
with the IRS for this year, and
• Will have a Colorado income tax liability for this year.
Colorado residents must le this return if they le
an income tax return with the IRS, even if they
do not have a Colorado tax liability. Otherwise,
the Department may le a return on your behalf
and our return might not consider your unique tax
situation. Also, the only way to determine if you are
entitled to a refund is to le a return.
Due Date
Form 104 and any tax payment owed are due April 18, 2017.
Revenue Online will accept returns as timely led until midnight.
Returns that are mailed must be postmarked by April 18th.
An automatic extension to le is granted until October 16th,
but there is no extension to pay. See page 17 for more
information.
Deceased Persons
Legal representatives and surviving spouses may le a
return on behalf of a deceased person. Surviving spouses
may complete the return as usual and indicate the
deceased status on the return. They can le the return and
submit a copy of the death certicate through Revenue
Online. Legal representatives may le the return and
submit a copy of the death certicate through Revenue
Online, but they must complete the Third Party Designee
portion of the return. Either a surviving spouse or legal
representative can avoid problems when ling on paper
by marking the box next to the name of the deceased
person, writing “DECEASED” in large letters in the white
space above the tax year of the return, writing “FILING AS
SURVIVING SPOUSE” or “FILING AS LEGAL REPRE-
SENTATIVE” after their signature, and attaching the form
DR 0102 and a copy of the death certicate to the return.
To claim a refund on behalf of a deceased person,
complete form DR 0102 and submit it, as well as a
copy of the death certicate, when ling the return.
Filing Status
You must le using the same ling status on both
your federal and Colorado income tax returns.
Parties to a Civil Union should refer to federal
tax law to determine the correct ling status. For
Married Filing Joint, you must list the taxpayer
names in the same order on both the federal and
Colorado returns. For married ling separate, do
not list your spouse’s name or SSN on the return.
Claiming Credits from a Pass-through Entity
Individuals claiming tax credits that are issued by
a partnership should obtain from the partnership
a federal K-1 schedule for each credit. The federal
K-1 is created and issued by the partnership. If
a K-1 is unavailable, attach a statement to the
individual return with the name of any pass-through
entity. The Colorado Department of Revenue
veries the claim by reviewing the partnership’s
return. The K-1s or statements may be submitted
through Revenue Online, through tax software or
may be attached to a paper return.
Line–by–Line Instructions for the
Colorado Form 104
First, complete the federal income tax return you will le
with the IRS because you will use information from that
return on your Colorado income tax return. Colorado
income tax is based on your federal taxable income, which
has already considered your exemptions and deductions.
Page 7
Residency Status
Mark the appropriate box to designate your residency
status. If Married Filing Joint, and one person is a full-year
Colorado resident and the other is either a part-year
resident or a nonresident, mark the Part-Year Resident/
Nonresident box.
Part-Year Colorado Residents and
Nonresidents
Tax is prorated so that it is calculated only on income
received in Colorado or from sources within Colorado.
We recommend you review publication FYI Income 6 if
this applies to you. You will calculate your prorated tax by
completing Form 104PN.
Persons Traveling or Residing Abroad
If you are traveling or residing outside the United States
on April 18th, the deadline for ling your return is June 15,
2017. If you need additional time to le your return, you will
automatically have until October 16, 2017 to le. Interest is due
on any payment received after April 18, 2017. To avoid any late
payment penalties, you must pay 90% of your tax liability by
June 15, 2017. When ling your return, mark the “Abroad on
Due Date” box on Revenue Online or the paper return.
Active Duty Military
Residency is determined by your Home of Record, which
means you remain a resident of the state where you
enlisted unless you have ofcially changed your Home
of Record with your branch of the military. Your Home
of Record can be found on your military Form DD214 or
Leave and Earnings Statement. We recommend you read
publication FYI Income 21 if this applies to you.
Those with a Colorado Home of Record should le this
return, even if stationed elsewhere. Those serving abroad
or outside the USA at least 305 days of the year may le as
a nonresident. You must mark the nonresident status-305
day exception box on Form 104PN.
Those with a Home of Record from any other state, but who
are stationed in Colorado, are not required to pay Colorado
tax on their military income. However, any nonmilitary
income received while stationed in Colorado is taxable here
(for example: part-time work, rent payments received, etc.).
Those who were married to a serviceperson at the
time of enlistment can also maintain their spouse’s
Home of Record for tax purposes, if holding their
own job in Colorado. You must complete the form
DR 1059 and submit it to your employer when you
are hired. Submit a copy of the form DR 1059 and
your military ID card on Revenue Online, with the
form DR 1778, or, if ling on paper, attached to your
return. You must complete a new form DR 1059 each
calendar year.
Name and Address
Provide your name, mailing address, date of birth, Social
Security number, as well as the State of Issue, last four
digits, and the Date of Issuance of your state issued ID card
in the provided spaces. If ling Married Filing Joint, provide
the spouse’s information where prompted. Provide the
spouse’s information ONLY if ling a joint return. Otherwise
leave blank. All Departmental correspondence will be mailed
to the mailing address provided. We recommend you read
publication FYI General 2 for the Privacy Act Notice.
Line 1 Federal Taxable Income
Refer to your federal income tax return to complete this line:
• Form 1040EZ line 6
• Form 1040A line 27
• Form 1040 line 43
If your federal taxable income is a negative amount, be
sure to enter the amount as such on your Colorado return.
If submitting a paper return, put the negative amount in
parentheses, for example ($1,234).
DO NOT enter your total income or wages on
this line—doing so will make your tax too high.
The Department will compare the amount you list
here to the return you le with the IRS, so be very
careful to complete this correctly.
Additions
Line 2 State Addback
Refer to your federal income tax return to complete this line.
Enter $0 if you led Form 1040EZ, Form 1040A, or Form
1040 but DID NOT itemize your deductions on Schedule A.
If you led Form 1040 and itemized your deductions on
Schedule A, you are allowed $0 for the General Sales
Tax Deduction and will complete the worksheet below to
calculate the Income Tax Deduction.
We recommend that you read publication FYI
Income 4 for special instructions before completing
the worksheet below.
Complete the following worksheet to determine your state
income tax deduction addback.
a) State income tax deduction from
federal Form 1040 Schedule A line 5 $
b) Total itemized deductions from federal
Form 1040 Schedule A line 29 $
c) The amount of federal standard
deduction you could have claimed
(See instructions federal Form 1040
line 40 for 2016 federal standard
deductions.) $
d) Line (b) minus line (c), but not less
than $0 $
Transfer to line 2 the smaller amount from line (a) or (d) of
the worksheet above.
Line 3 Other Additions
Enter the sum of the following:
• Bond interest—the amount of any interest earned
from bonds issued by any state or political subdivision,
excluding any bonds issued by the State of Colorado
or its political subdivisions on or after May 1, 1980.
Calculate the appropriate amount by subtracting
the amortization of bond premiums and expenses
(required to be allocated to interest income by Internal
Revenue Code) from the gross amount of state and
Page 8
local bond interest. We recommend that you read
publication FYI Income 52 if this applies to you.
• Lump-Sum distribution—the amount of any
lump-sum distribution from a pension or prot-
sharing plan that was reported on IRS Form 4972,
excluding any estate tax paid.
Distributions included here are subject to 10-
year averaging on the federal return. If your
lump-sum distributions are not subject to 10-year
averaging and were included in your federal
taxable income (line 1), DO NOT report them on
line 3. The amount included here might be eligible
for the pension subtraction on form DR 0104AD
Subtractions from Income Schedule lines 3 or 4.
• Dependent child income—the amount from IRS
Form 8814 line 14 or $1000, whichever is smaller.
Include this income only if you elected to report
your child’s income on your federal income tax return.
• Charitable gross conservation easement—the
amount of your federal charitable deduction for a
conservation easement that is also claimed for a
Colorado tax credit. Complete form DR 1305 Part D.
• Alien labor—the amount of expenses for
unauthorized alien labor services. We recommend
that you read publication FYI Income 64 if this
applies to you.
• Partnership/Fiduciary—the amount of any
duciary adjustment or partnership modication
that increases your federal taxable income.
Line 4 Subtotal
Enter the sum of lines 1 through 3.
Line 5 Subtractions from form DR 0104AD
Schedule, line 16
Transfer the amount from form DR 0104AD line 16 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.
Line 6 Colorado Taxable Income
Subtract line 5 from line 4. This is your Colorado taxable
income and is the gure used to determine how much
Colorado tax is owed, if any.
Part-Year Residents or Nonresidents Go To Form
104PN. Full-Year Residents Continue To Line 7
Line 7 Colorado Tax
The income tax rate is currently 4.63%, which is a
reduction from the 1999 rate of 4.75% and the 1998 (and
prior) rate of 5%. Full-year residents should refer to the tax
table in this booklet. Determine the tax by the amount listed
on line 6. Part-year residents and nonresidents should
transfer the apportioned tax amount from Form 104PN line
36.
Line 8 Alternative Minimum Tax
Enter the amount of any alternative minimum tax. Generally,
if you pay alternative minimum tax on your federal income
tax return, you will pay the same for your Colorado return.
We recommend that you read publication FYI Income 14 if
this applies to you.
Line 9 Recapture of Prior Year Credits
Enter any Historic Property Preservation Credit or any
other credit claimed in prior years that is subject to
recapture under Colorado law.
Line 10 Subtotal
Add lines 7 through 9.
Tax Credits
Line 11 Nonrefundable Credits
Complete Form 104CR line 39 to claim various nonrefund-
able credits. Transfer the amount from Form 104CR line 39 to
this line. To ensure faster processing of your paper return, the
amount entered on line 11 must exactly match the amount on
the Form 104CR.
Scan and submit any required documentation through
Revenue Online E-Filer Attachment, attach to your
electronic return or mail paper documentation with the
form DR 1778 E-Filer Attachment.
Line 12 Nonrefundable Enterprise Zone Credits
Use your tax software, Revenue Online or form DR 1366 to
calculate the total amount of Nonrefundable Enterprise Zone
Credits being used to offset the current year tax liability. The
total Nonrefundable Enterprise Zone Credit used combined
with nonrefundable credits from the Form 104CR cannot
exceed the sum of lines 7 and 8.
Line 13 Net Income Tax
Add lines 11 and 12. Subtract this sum from line 10.
Line 14 Use Tax
Enter the amount from form DR 0104US schedule line 7. If
you did not have any purchases from out-of-state or online
vendors that did not include state sales tax, then enter $0
on this line.
Line 15 Net Colorado Tax
Enter the sum of lines 13 and 14.
Line 16 Colorado Income Tax Withheld
Enter the sum of all Colorado income tax withheld as
reported on W-2, W-2G or various 1099 statements.
Staple your Colorado withholding forms where
indicated or, if ling electronically, scan and submit
them through Revenue Online E-Filer Attachments.
Failure to submit your withholding forms will result in
the credit being denied. Do NOT include withholding
for federal income tax, income tax from another
state, or income tax from local governments. Be
certain to exclude amounts withheld from Colorado
real estate sales by nonresidents, nonresident
beneciary withholding, or Colorado partnership or S
Corporation income withholding for nonresidents as
these specied amounts should be listed on line 20.
Page 9
Line 17 Prior-year Estimate Tax Carryforward
Enter the amount, if any, from your 2015 Colorado Form
104 line 49.
Line 18 Quarterly Estimated Payments
Carefully review your payment before completing this line. Use
Revenue Online (www.Colorado.gov/RevenueOnline) to verify
estimated taxes paid on your account. Doing so will reduce
processing delays, which will be important if you are expecting
a refund. Most taxpayers who have made quarterly estimated
payments used the form DR 0104EP to remit these payments.
Refer to FYI Income 51 for more information about Estimated
Payments.
Line 19 Extension Payment
Enter the amount, if any, you remitted with the form DR 0158-I
to ensure 90% of your tax was paid by the ling due date.
Line 20 Other Prepayments
Enter the sum of payments remitted on your behalf because
you are a nonresident who received Colorado income from:
• a real estate transaction – remitted using form
DR 1079, and/or
• partnership or shareholder agreement – remitted
using form DR 0108, and/or
• an estate as a beneciary – remitted using Form
10 4 B EP.
Be sure to mark corresponding box(es) as appropriate.
Line 21 Gross Conservation Easement Credit
Complete all applicable parts of form DR 1305. Enter the
amount from form DR 1305G line 33.
Line 22 Innovative Motor Vehicle Credit
Complete the form DR 0617 schedule. Then enter the amount
from form DR 0617 line 25. Attach the form DR 0617 to any
income tax return claiming this credit. The Department checks
a county motor vehicle database to verify ownership of these
vehicles. If the registration is not in the taxpayer’s name in this
database, a tax examiner will ask for copy of the purchase
invoice and proof of Colorado registration. For information about
this credit, see publication FYI Income 67.
Submit copies of the bill of sale, purchase invoice,
lease agreement, or conversion receipts; AND proof of
Colorado registration for each vehicle for which you are
claiming a credit. Additionally, a vehicle history report
(such as one available from CarFax) is required if a
credit is claimed for the purchase of a used vehicle.
Line 23 Refundable Credits
Complete Form 104CR to claim various refundable credits.
Transfer the amount from Form 104CR line 8 to this line.
See the Form 104CR for the required
documentation for the credit claimed. Submit using
Revenue Online, attach to an electronically led
return as a PDF or attach to your paper return.
Line 24 Subtotal
Enter the sum of lines 16 through 23.
Line 25 Federal Adjusted Gross Income
Refer to your 2016 federal income tax return to complete
this line:
• Form 1040EZ line 4
• Form 1040A line 21
• Form 1040 line 37
If your federal adjusted gross income is a negative amount,
be sure to enter the amount as such on your Colorado
return. If submitting a paper return, put the negative
amount in parentheses, for example ($1,234).
Compare lines 15 and 24. If line 15 is greater, skip to
line 31. If line 24 is greater, continue to line 26.
Line 26 Overpayment
Subtract line 15 from line 24.
Line 27 Estimated Tax Carryforward
Enter the amount, if any, you would like to be available for
2017 estimated tax.
Line 28 Voluntary Contributions
If you would like to donate money to one of the organizations
available as part of Checkoff Colorado rst complete form
DR 0104CH. Then enter the amount from form DR 0104CH
line 21. See the last two pages of this booklet or go to
www.CheckoffColorado.com to learn more about these
approved organizations.
Line 29 Subtotal
Enter the sum of lines 27 and 28.
Line 30 Refund
Subtract line 29 from line 26. This is the amount of your
refund. You have the option of authorizing a transaction by
the Department to directly deposit these funds to your bank
or CollegeInvest account. Otherwise, a refund check will be
mailed to the address you have designated on this return.
• Direct Deposit—Enter the routing and account
numbers and account type. The routing number is 9
digits. Account numbers can be up to 17 characters
(numbers and/or letters). Include hyphens, but
do NOT enter spaces or special symbols. We
recommend that you contact your nancial
institution to ensure you are using the correct
information and that they will honor a direct deposit.
See the sample check below to assist you in nding
the account and routing numbers.
Did you know you can now direct deposit your tax
refund into a new or existing CollegeInvest
account? Please contact 1-800-448-2424 or visit
www.CollegeInvest.org for more information.
Page 10
• Intercepted Refunds—The Department will
intercept your refund if you owe back taxes
or if you owe a balance to another Colorado
government agency or the IRS. If you are ling a
joint return and only one party is responsible for
the unpaid debt, you may le a written claim to:
Injured Spouse Desk, 1375 Sherman Street, Room
240, Denver CO 80261. Claims must include a
copy of your federal income tax return, federal
form 8379 and copies of all W-2, W-2G, or any
1099 statements received by both parties. DO
NOT attach your claim to this return. It will not be
processed.
Line 31 Net Tax Due
Subtract line 24 from line 15. Also, if you made any
donations to charitable organizations using the form DR
0104CH, add line 28 to the subtotal. This is the amount you
owe with this return. If you are ling after the due date (or
valid extension) or you owe estimated tax penalty, continue
to the next line. If you are ling timely and do not owe
penalty or interest, go to line 35.
Line 32 Delinquent Payment Penalty
Calculate any penalty owed for delinquent ling or payment.
The penalty is 5% of the net tax due for the rst month after
the due date and increased by 0.5% for each additional
month past the due date. The maximum penalty is 12%. Or,
if you prefer not to calculate this penalty, the Department will
bill you.
Line 33 Delinquent Payment Interest
Calculate any interest owed for delinquent ling or
payment. The interest rate is 4% of the net tax due. Or, if
you prefer not to calculate this interest, the Department will
bill you. Interest on any bill issued that remains unpaid after
30 days of issuance will increase to 7%.
Line 34 Estimated Tax Penalty
To calculate this penalty, complete the form DR 0204.
Enter any estimated tax penalty owed on this line.
Scan and submit the form DR 0204 through
Revenue Online E-Filer Attachments or attach the
form to your paper form.
Line 35 Amount You Owe
Enter the sum of lines 31 through 34. You have three
payment options.
• Pay Online—After submitting your return on
Revenue Online, you will be given the opportunity
to submit an online payment with your credit
card, e-check or by Electronic Funds Transfer
(EFT). A nominal processing fee may apply.
If you le a paper return, you may still choose
to pay electronically. Visit www.Colorado.gov/
RevenueOnline for details.
• Pay by Mail—If ling by Revenue Online or other
electronic ling method and you wish to send a
check or money order, complete the form DR
0900 and mail with your payment. Make payable
to “Colorado Department of Revenue” and clearly
write your Social Security number and “2016 Form
104” on the memo line. Be sure to keep a copy of
the money order or note the check number with
your tax records.
• Payment Plan—The Department will issue a bill
for any unpaid balance due. When you receive the
bill, you may set up a payment plan as instructed
on the bill. Any assessment made by the
Department will likely include delinquent payment
penalty and interest. The only way to avoid paying
penalty and interest is to pay in full by the ling
due date.
Third Party Designee
You may authorize a person other than you (or your
spouse) to discuss this tax return with the Department.
This authorization is valid for any period of time and can be
revoked by you with a written statement to the Department.
Revocations must designate that the Third Party Designee
is being revoked and must be signed and dated by the
taxpayer and/or designee. By completing this area of the
return, you are granting the designee the ability to:
• Provide any missing information needed for the
processing of your return, and
• Call the Department for information about your
return, including the status of your refund or
processing time, and
• Receive upon request copies of notices, bills or
transcripts related to your return, and
• Respond on your behalf to notices about math
errors, intercepts and questions about the
preparation of your return.
This designation does not allow the third party to receive
your refund check, bind you to anything (including any
additional tax liability), or otherwise represent you before
the Colorado Department of Revenue. If you would like to
expand the designee’s authorization, complete the form
DR 0145 Power of Attorney for Department-Administered
Tax Matters and submit via Revenue Online.
W-2s and 1099s
When ling a paper return, all W-2s and 1099s that show
Colorado income tax withholding must be stapled to the
front of the form where indicated. When the W-2s and
1099s do not add up to the withholding claimed on the
return (2016 Form 104 line 16), return processing will stop.
We will ask the taxpayer to send copies of the W-2s and
1099s. When ling an electronic return, we recommend
attaching scanned copies to the e-led tax return.
Taxpayers who e-le may also submit their W-2s and
1099s through Revenue Online,
www.Colorado.gov/RevenueOnline.
While there is no requirement to electronically attach
scanned W-2s and 1099s to an e-led return, doing so will
allow the Department to continue processing the returns
when questions arise during return review, or when the
employers/entities have not yet sent in the W-2 and 1099
statements to the Department.
Continued on page 13
*160104CH19999*
DR 0104CH (09/19/16)
COLORADO DEPARTMENT OF REVENUE
Voluntary Contributions Schedule
Instructions:
Use this schedule to make voluntary contributions to
selected Colorado charities. If you would like to donate
money to one of the organizations available as part of
Checkoff Colorado, enter the desired amount here. See
the back of the 104 booklet for more information about
each of these charitable organizations.
Name SSN
1. Nongame and Endangered Wildlife Cash Fund 1
0 0
2. Colorado Domestic Abuse Program Fund 2
0 0
3. Homeless Prevention Activities Program Fund 3
0 0
4. Western Slope Military Veterans Cemetery Fund 4
0 0
5. Pet Overpopulation Fund 5
0 0
6. Military Family Relief Fund 6
0 0
7. Public Education Fund 7
0 0
8. Roundup River Ranch Fund 8
0 0
9. 9Health Fair Fund 9
0 0
10. American Red Cross Colorado Disaster Response, Readiness,
and Preparedness Fund 10
0 0
11. Colorado for Healthy Landscapes Fund 11
0 0
12. Habitat for Humanity of Colorado Fund 12
0 0
13. Special Olympics of Colorado Fund 13
0 0
14. Colorado Youth Corps Association Fund 14
0 0
15. Colorado Healthy Rivers Fund 15
0 0
16. Alzheimer’s Association Fund 16
0 0
Departmental Use Only
Name SSN
DR 0104CH (09/19/16)
COLORADO DEPARTMENT OF REVENUE
*160104CH29999*
17. Colorado Cancer Fund 17
0 0
18. Make-A-Wish Foundation of Colorado Fund 18
0 0
19. Unwanted Horse Fund 19
0 0
20. Colorado Multiple Sclerosis Fund 20
0 0
21. Total of lines 1 through 20 (Transfer this amount to line 28 on the DR 0104) 21
0 0
DO NOT CUT – Return Full Page
Page 13
Taxpayer Service and Assistance
Revenue Online
The Department offers many services through Revenue
Online. You can le or amend a return, submit required
return attachments, monitor your account activity, pay
taxes, check the status of a refund, le a protest and send
a secure message to Department staff. Visit
www.Colorado.gov/RevenueOnline to get started.
Taxation Web Site
Visit the ofcial Colorado Department of Revenue’s
Taxation Division web site, www.TaxColorado.com, for
tax forms, FYI publications, education resources, legal
research and more.
Secure Messaging
Contact Department of Revenue support staff electronically
through Revenue Online. This service is secure and
condential. Register at www.Colorado.gov/RevenueOnline
to get started.
Call Center
Representatives are available Monday through Friday,
8 a.m. to 4:30 p.m.
303-238-SERV (7378)
TTY/TDD 800-659-2656
Walk-in Assistance
Forms and information are available Monday through
Friday, 8 a.m. to 4:30 p.m.
Denver—1375 Sherman Street
Colorado Springs—2447 North Union Boulevard
Fort Collins—3030 South College Avenue
Grand Junction—222 South 6th Street, 208
Pueblo—827 West 4th Street, Suite A
Common Issues
Did Not Receive W-2 Statement from Your
Employer
• Contact your employer to request a copy, or
• Your nal paycheck stub should list the year-to-
date (YTD) Colorado wages and withholding. Use
this amount to complete a Substitute W-2, form
DR 0084 and attach it to your return, or
• If neither of these options works, contact the IRS
or the Department of Revenue, who might have
your W-2 information available.
Records Retention
Keep all documentation you used to prepare your return at least
4 years after the due date, which is the statute of limitations for
the Department to make changes to your return. However, if
the Department does not receive your return, they may le one
on your behalf using the best information available. There is no
statute of limitations if a return is not led.
Correcting Errors or Changing a Return
Individual income tax returns from 2009 and forward may
be amended electronically through Revenue Online. Filing
and amending returns in Revenue Online is a free service.
You may amend online even if the original return was led
on paper. Revenue Online has all the information from your
original return. You will not need to re-enter everything.
If you cannot amend online, you may le the Form 104X.
Make sure you use the appropriate form version for the
year you are amending. If you are changing your Colorado
return because the IRS made changes to your federal
return, you must le Form 104X within 30 days of being
notied by the IRS. You must amend your Colorado return
in this case, even if there is no net change to your tax
liability. It is very important that you submit all schedules
and supporting documentation for any changes with your
amended return. YOU MUST SUBMIT ALL SCHEDULES,
EVEN IF YOU ARE NOT CHANGING THOSE VALUES.
Estimated Tax Requirements
If you expect next year’s Colorado tax liability to be
greater than $1,000 after subtracting credits, you should
make estimated tax payments using Form 104EP. We
recommend that you read publication FYI Income 51 for
additional information.
Filing Errors and Incomplete Information
It is important to read all the information available for your
specic tax situation and to submit all required documentation
with your return. Failure to do so may result in delayed
processing of your return and refund, if any. We
recommend that you le using Revenue Online to avoid
common mathematical errors. You may also opt to use a
commercial tax preparation software program or a paid tax
professional to help you complete your return.
Federal Earned Income Tax Credit and
Colorado Insurance Programs
Individuals whose income does not exceed certain
thresholds and/or have qualifying children may be eligible
for a refund resulting from the federal Earned Income Tax
Credit (EITC) and/or low-cost health insurance through
Child Health Plan Plus (CHP+). You may obtain additional
information regarding the EITC online at www.irs.gov or by
calling Colorado United Way at 211. Additional information
regarding CHP+ may be found at www.cchp.org or by calling
1-800-359-1991.
*160900==19999*
DR 0900 (08/26/16)
COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0008
(0011)
2016 Individual Income Tax Payment Form
(Calendar year — Due April 18, 2017)
Caution!
This form MUST accompany your payment if you led electronically and wish to pay by check.
The Department strongly recommends that you le using
Revenue Online or an other electronic ling method
and remit your payment electronically. However, to pay
by mail, make check or money order payable to the
“Colorado Department of Revenue.” Be sure to round
your payment to the nearest dollar. Clearly write your
Social Security number and “2016 Form 104” on the
check memo line. Be sure to keep a copy of the money
order or note the check number with your tax records.
Complete the form below. The amount on the check
and the amount entered on the payment form must be
the same. This will help maintain accuracy in your tax
account.
DO NOT submit a paper return if you have already led
electronically.
Return this form with check or money order payable to the “Colorado Department of Revenue”, Denver, Colorado 80261-0008.
Write your Social Security number and “2016 Form 104” on your check or money order. Do not send cash. Enclose but do not
staple or attach your payment with this form.
SSN
Your Last Name First Name Middle Initial
Spouse SSN
Spouse Last Name (if joint) Spouse First Name Middle Initial
Address
City State ZIP
IF NO PAYMENT IS DUE, DO NOT FILE THIS FORM.
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 insufcient or
uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically.
Amount of Payment
$ .00
DO NOT CUT – Return Full Page
DO NOT CUT – Return Full Page
*160104AD19999*
DR 0104AD (09/19/16)
COLORADO DEPARTMENT OF REVENUE
Subtractions from Income Schedule
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.
Name SSN
Subtractions from Federal Taxable Income
1. State Income Tax Refund from federal income tax form 1040 line 10;
enter $0 if ling 1040A or 1040EZ 1
0 0
2. U.S. Government Interest 2
0 0
3. Primary Taxpayer Pension/Annuity Income
Deceased SSN: 3
0 0
4. Spouse Pension/Annuity Income
Deceased SSN: 4
0 0
5. Colorado Source Capital Gain; 5-year assets acquired on or after 5/9/1994 5
0 0
6. Tuition Program Contribution:
(see instructions) Owner’s SSN: 6
0 0
Total Contribution Owner’s Name
7. Qualifying Charitable Contribution
Total Contribution
7$
0 0
8. Qualied Reservation Income 8
0 0
9. PERA/DPSRS Subtraction, for PERA contributions made in 1984–1986 or
DPSRS contributions made in 1986 9
0 0
10. Railroad Benet Subtraction, tier I or II only 10
0 0
11. Wildre Mitigation Measures Subtraction 11
0 0
12. Colorado Marijuana Business Deduction 12
0 0
13. Non-Resident Disaster Relief Worker Subtraction 13
0 0
14. Active Duty Military Colorado HOME Subtraction (see instructions) 14
0 0
15. Other Subtractions, explain below (see instructions) 15
0 0
Explain
16. Subtotal, add lines 1 through 15, transfer the amount to line 5
on the DR 0104 16
0 0
0 0
Departmental Use Only
Page 16
Line-by-line Instructions for the form
DR 0104AD - Subtractions from Income
Schedule
Line 1 State Income Tax Refund
Refer to your federal income tax return to complete this
line. If you used Form 1040A or 1040EZ, enter $0. If you
used Form 1040, enter the amount from line 10.
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 publication FYI Income 20 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
publications FYI Income 18 and 25 if this applies to you.
Enter the qualifying amount if you:
• Earned income from a pension/annuity that was
not a premature distribution; and
• It was included on your federal income tax return
and is calculated as part of your federal taxable
income; or
• It was a lump-sum distribution that was reported
on Form 104 line 3; and
As of December 31, 2016, 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, 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 and you received pension/
annuity income as a secondary beneciary
(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 attach to 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 and FYI Income 18 if
this applies to you.
If only one spouse qualies for the pension/
annuity subtraction on a jointly led return, take
precautions to report the subtraction on the
correct line. The rst person listed on the return
shall report on line 3 and the second person listed
shall report on line 4.
Line 5 Colorado Source Capital Gain
Subtraction
You might be eligible to subtract the income you earned
from a Colorado-source capital gain. We recommend that
you read publication FYI Income 15 if this applies to you.
The amount of this subtraction is limited to $100,000 and
qualies if the capital gain was:
• Earned from the sale of real or tangible personal
property that was located in Colorado at the time
of the sale transaction; and
• Included on your federal income tax return and is
calculated as part of your federal taxable income;
and
• Acquired on or after May 9, 1994 and was owned
continuously for ve years prior to the sale
transaction date.
Complete and submit the form DR 1316. Paper
lers should attach this form to their return. Take
precaution to completely ll out each item of this
form. Be as detailed as possible, especially when
providing property descriptions, ownership, and
dates of acquisition and sale.
Line 6 Tuition Program Contribution
Contributions to qualied Colorado tuition savings plans
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 elds on line 6 should be left blank if the
taxpayer and/or spouse are the CollegeInvest
account owners who set up the account for the
student beneciary. If you are not the account
owner (e.g. grandparent, friend,) complete the
three additional elds. To report contributions to
more than one account, you must le
electronically. DO NOT deduct contributions made
to a tuition savings plan for another state or any
tuition you paid while attending school.
Continued on page 18
*160158-I19999*
DR 0158-I (07/15/16)
COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0008
(0011)
2016 Extension Payment for Colorado Individual Income Tax
(calendar year — Due April 18, 2017)
Automatic Filing Extension General Information
Colorado offers an automatic 6-month extension to le
your income tax return if you cannot submit your return by
the April 18 due date. This means that you can le your
return by October 16 without ling this form. However,
90% of your tax MUST BE PAID by April 18. If you must
wait until Monday, October 16 to le your return, use the
following worksheet to calculate whether you need to remit
a payment on April 18.
Persons Traveling or Residing Abroad
If you are traveling or residing outside the United States
on April 18, the deadline for ling your return is June 15,
2017. If you need additional time to le your return, you will
automatically have until October 16, 2017 to le. Interest is
due on any payment received after April 18, 2017. To avoid
any late payment penalties you must pay 90% of your tax
liability by June 15, 2017. When ling your return, mark the
appropriate box on Revenue Online or paper return.
Penalties and Interest
If a return is led on extension and at least 90% of the tax
is not paid by the April 18 due date, a late payment penalty
and interest accruals will be assessed by the department.
However, if all the terms of ling on extension are met, and
the remaining tax is paid by October 16 the additional tax
payment is subject to only interest accruals.
Pay Electronically
Taxpayers may pay online at www.Colorado.gov/RevenueOnline
Online payments reduce errors and provide instant payment
conrmation. Revenue Online also allows users to submit
various forms and to monitor their tax account. EFT Debit
and EFT Credit options are free services offered by the
Department. EFT services require pre-registration before
payments can be made.
Visit www.Colorado.gov/revenue/eft for more information.
The DR 0158-I is not required if an online payment is made.
Please be advised that a nominal processing fee may apply to
non-EFT electronic payments (e-check or credit card payments).
Tax Payment Worksheet – Photocopy for your records before returning
1. Income tax you expect to owe
2. Tax payments and credits:
a. Colorado income tax withheld
b. Colorado estimated income tax payments
c. Other payments and credits
d. Total tax payments and credits – Add lines 2a through 2c
3. Tax due–Subtract line 2d from line 1. Enter the result here and on the form below
DR 0158-I (
06/21/16
)
Return the DR 0158-I with check or money order payable to the Colorado Department of Revenue, Denver, Colorado 80261-0008. Write
your Social Security number and “2016 DR 0158-I” on your check or money order. Do not send cash. Enclose, but do not staple or attach,
your payment with this form. File only if you are making a payment by check or money order.
SSN
Your Last Name First Name Middle Initial
Spouse SSN
Spouse Last Name (if joint) Spouse First Name Middle Initial
Address
City State Zip
If No Payment Is Due, Do Not File This Form.
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 insufcient or
uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically.
Amount of Payment
$ .00
DO NOT CUT – Return Full Page
Page 18
Instructions for DR 0104AD–Continued
Line 7 Qualifying Charitable Contributions
Taxpayers who make donations to charity, but do not claim
federal itemized deductions on Schedule A of form 1040, might
be eligible to deduct a portion of their donation on this form.
We recommend that you read publication FYI Income 48 if this
applies to you. Use the worksheet below to determine your
qualifying contribution.
(a) Did you itemize your deductions on
Schedule A of federal form 1040? Yes No
(b) As an individual or a business, 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 7; 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 16 and 17 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 7.
Enter the total contributions in the space provided and the
subtraction after the $500 adjustment on line 7.
DO NOT enter an amount on this line if you already
deducted your charitable donation on Schedule A of
the federal 1040 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. DO NOT send receipts of
items that were purchased for donation. Submit using
Revenue Online or attach to your paper return.
Line 8 Qualified Reservation Income
List any amount of income that was derived wholly from
reservation sources by a recognized tribal member, 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 only every
three years by taxpayers claiming this subtraction.
Line 9 PERA/DPSRS Subtraction
List the amount of contributions made to PERA between
7/1/1984 and 12/31/1986 or contributions made to Denver
Public Schools District No. 1 Retirement during 1986. We
recommend that you read publication FYI Income 16 if this
applies to you.
Submit a copy of your previously taxed contribution.
PERA statements can be obtained from
www.copera.org or by calling 1-800-759-7372. Submit
using Revenue Online or attach to your paper return.
DO NOT list the amount of contributions you
made as an employee this past year.
Line 10 Railroad Benefit
List any Tier I or II 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
attach to your paper return.
Line 11 Wildfire Mitigation Measures
Enter half (50%) of any amount incurred in performing
wildre 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 costs associated with
wildre mitigation for your property. Submit using
Revenue Online or attach to your paper return.
Line 12 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 attach
both the pro forma schedule(s) and the actual schedule(s) to
your Colorado return to receive this deduction.
Line 13 Non resident Disaster Relief Worker
Subtraction
For nonresident individuals, enter the amount of income
tax withheld from your compensation earned while
working in Colorado during a declared state disaster
emergency on disaster-related work. 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.
Continued on page 22
*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
lled out lines 1 through 6 of Form 104. If you led 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
Full-Year Resident Nonresident 305-day rule Military
Beginning (MM/YY)
to
Ending (MM/YY)
2. Spouse is (mark one): Full-Year Nonresident Part-Year Resident from
Full-Year Resident Nonresident 305-day rule Military
3. Mark the federal form you led: 1040 1040 A 1040 EZ 1040 NR Other
Federal Information Colorado 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 00
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
00
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 benets; and/or
is from another state’s benets that were received while you were a Colorado resident 9 00
If you led 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
Departmental Use Only
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 led federal form 1040A, go to line 20. If you led 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/duciary
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 19
00
List Type
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
00
22. Enter all federal adjustments from form
1040 line 36, or form 1040A line 20 22 00
List Type
23. Enter adjustments from line 22 as follows 23
00
List Type
• Educator expenses, IRA deduction, business expenses of reservists, performing artists and fee-basis government
ofcials, 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.
FORM 104PN (09/28/16)
COLORADO DEPARTMENT OF REVENUE
*160104PN29999*
Name SSN
FORM 104PN (09/28/16)
COLORADO DEPARTMENT OF REVENUE
*160104PN39999*
Federal Information Colorado 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 led form 1040 or 1040A, subtract the
amount on line 23 of Form 104PN from the amount on line 21 of Form 104PN.
If you led form 1040EZ, enter the total of lines 5, 7 and 9 of Form 104PN 25 00
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 prot sharing plan received while a
Colorado resident. (See instructions for treatment of other additions) 27 00
28. Total of lines 24 and 26 28
00
29. Total of lines 25 and 27 29
00
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.
Enter any amount from line 30 as follows: 31
00
• 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. Modied Adjusted Gross Income. Subtract the
amount on line 30 from the amount on line 28 32
00
33. Modied Colorado Adjusted Gross Income. Subtract the amount on line 31
from the amount on line 29 33
00
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
00
36. Apportioned tax. Amount on line 35 multiplied by the
percentage on line 34. Enter here and on Form 104 line 7 36
00
Name SSN
Page 22
Instructions for form DR 104AD–
Continued
Line 14 Active Duty Military Colorado
HOME Subtraction
Enter the amount of compensation received for active duty
military service in the armed forces of the United States
if you reacquire residency in Colorado during 2016. To
reacquire residency, you must have evidence of an intent
to make Colorado your state of legal residence. That
evidence includes one or more of the following:
• registering to vote in Colorado,
• purchasing residential property or an unimproved
lot in Colorado,
• titling and registering a motor vehicle in Colorado,
• notifying the state of your previous legal residence
of the intent to make Colorado your legal
residence, or
• preparing a new last will and testament that
indicates Colorado as your state of legal residence.
If you are a current active duty military serviceperson who
has maintained Colorado residency and have received
compensation for active duty military service, you are
not eligible for this subtraction. If you are eligible for this
subtraction and claim it on your tax return, you must retain
as evidence at least one of the previously mentioned
pieces of evidence. We recommend you read publication
FYI Income 21 for more information.
Line 15 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 www.TaxColorado.com
DO NOT include amounts that were earned
outside Colorado, net operating losses, K-1
adjustments, military income, wage adjustments 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 16 Subtotal
Enter the sum of lines 1 through 15.
GO GREEN! GO ONLINE!
More services and information available. GO ONLINE TODAY!
Forms, Information and e-Services
Find Information
Review tax publications
Learn how to le and pay
Download forms
View Education and Legal Research resources
www.Colorado.gov/RevenueOnline
Manage your Account
File a return
Make a payment
View letters and bills
Send a Secure Message to the department
*160104US19999*
DR 0104US (09/19/16)
COLORADO DEPARTMENT OF REVENUE
Consumer Use Tax Reporting Schedule
Use this schedule to report consumer use tax due. This
is one of three methods of ling to pay a consumer use
liability. You may also use Revenue Online or le a DR
252. See the back of this form for additional instructions.
What is Consumer Use Tax?
Consumer use tax is a complement to state sales tax.
Consumer use tax is payable to the state when sales
tax is due but has not been collected. Individuals and
businesses have always been required to pay sales or
use tax on tangible personal property purchased from out-
of-state vendors if the item is sold, leased, or delivered in
Colorado for use, storage, distribution, or consumption in
the state.
Colorado’s use tax rate is 2.9%. For additional information
on Colorado consumer use tax, see FYI General 10 at
www.TaxColorado.com
Special Districts also assess a use tax. More than half of
Colorado residents live in one or more of these districts.
The special districts that assess a use tax on purchases
and the applicable tax rates are:
DO NOT CUT – Return Full Page
Name SSN
1. Enter the total purchases for which state sales or use tax was not previously paid. 1
0 0
2. Multiply line 1 by 0.029. Enter the result in whole dollars here. 2
0 0
3. Enter the total purchases for which special district sales or use tax was not
previously paid. 3
0 0
4. Enter the 2-digit SDCU Code for any applicable special district(s).
See instructions. 4
5. Enter the corresponding use tax rate. See instructions. 5
6. Multiply line 3 by the rate on line 5. Enter the result in whole dollars here. 6
0 0
7. Add line 2 and line 6, transfer to the DR 0104 line 14 7
0 0
DO NOT CUT – Return Full Page
Departmental Use Only
Page 24
Instructions for Form DR 0104US–
Consumer Use Tax Reporting Schedule
Was Colorado sales or use tax paid on your
purchases from out-of-state vendors?
YES: Some online purchases will have sales or use tax
included. Check your invoices and receipts to see if
tax was paid. If tax was paid on your purchases, no
consumer use tax is due. DO NOT FILL OUT THIS
FORM.
NO: Many online or out-of-state retailers do not collect
sales or use tax from customers on purchases. Total
the amount of your 2016 purchases where no tax
was paid. State and special district (if applicable)
consumer use tax must be paid on your purchases.
Lines 1–2 State Consumer Use Tax
Enter the total amount of 2016 purchases where no state
sales tax was paid on line 1. Multiply line 1 by 0.029 (for
the Colorado state sales tax of 2.9%). Round this number
to the nearest whole dollar to calculate your Colorado
consumer use tax liability. Enter this number on line 2.
Lines 3–6 Special District Use Tax
Use the table below to determine if you lived within a
special district(s) in 2016. Report the total amount of 2016
purchases where no special district tax was paid on line
3. Then, enter the Special District Consumer Use (SDCU)
code based on you lived in 2016 on line 4. If no special
districts apply, enter 00 in the SDCU code eld on line 4
and skip to line 6. Enter the special district use tax rate on
line 5. Multiply line 3 by line 5. Round this number to the
nearest whole dollar and enter your special district use tax
liability on line 6. If no special districts apply, enter $0.
Line 7
Enter the sum of 2 and 6. Transfer this amount to Form 104
line 14.
Special District Rates and Boundaries Table
Special District Name and Boundaries
Use Tax
Rate
SDCU
Code
No Special District N/A 00
Regional Transportation District (RTD) Only
The Denver metropolitan area including all
of Boulder, Denver, and Jefferson Counties,
northern Douglas County, the western areas
of Adams and Arapahoe Counties, most
of Broomeld County, and small part of
southwest Weld County.
0.010 10
Scientic & Cultural Facilities District (CD)
Only
The Denver metropolitan area including
all areas of Adams, Arapahoe, Boulder,
Broomeld, Denver, and Jefferson Counties.
All of Douglas county EXCEPT the city limits
of Castle Rock and Larkspur.
0.001 20
Regional Transportation District (RTD) and
Scientic & Cultural Facilities District (CD)
Overlap between the RTD and CD districts
(see individual descriptions above.)
0.011 12
Pikes Peak Rural Transportation Authority
El Paso County EXCEPT within the
municipal limits of Calhan, Fountain,
Monument, Palmer Lake, or the Colorado
Springs Commercial Aeronautical Zone.
0.010 30
Baptist Road Regional Transportation
Authority
A portion of the town of Monument and
the areas surrounding the Baptist Road
and I-25 interchange. Consult the El Paso
County Assessor’s ofce for a map of district
boundaries.
* Baptist Rd RTA only applies to purchases
made through June 30, 2016.
0.010 40
South Platte Valley Regional Transportation
Authority
Within the city limits of Sterling.
0.001 50
Roaring Fork Transportation Authority
Within the city limits of Glenwood Springs or
Carbondale.
0.010 61
Roaring Fork Transportation Authority
Within the city limits of Basalt or New Castle.
0.008 62
Roaring Fork Transportation Authority
Areas of unincorporated Eagle County in the
El Jebel area and outside the city limits of
Carbondale.
0.006 63
Roaring Fork Transportation Authority
Aspen and Snowmass Village city limits,
unincorporated Pitkin County.
0.004 64
Reference form DR 1002 at www.TaxColorado.com, your
county assessor’s ofce, or district maps for additional
information to determine whether you live within the
boundaries of the above special districts.
Most residents of the Denver metropolitan area are within
the district boundaries of both the Regional Transportation
District (RTD) and the Scientic & Cultural Facilities District
(CD).
*160104CR19999*
FORM 104CR
(11/18/16)
COLORADO DEPARTMENT OF REVENUE
Form 104CR
Individual Credit Schedule 2016
Taxpayer’s Last Name First Name Middle Initial SSN
Use this schedule to calculate your income tax credits. For best results, visit TaxColorado.com to research eligibility
requirements and other information about these credits before following the line-by-line instructions contained below.
• Be sure to submit the required supporting documentation as indicated for each credit.
• Most e-File software and tax preparers have the ability to submit this schedule and attachments electronically.
However, Revenue Online can also be used to le your return and attachments electronically. Otherwise, attach
all required documents to your paper return.
• If you received any of these credits from a pass-through entity, be sure to provide the entity’s name and account
number and your ownership percentage where required. If credits were passed through from multiple entities,
attach to your return a written statement that includes all relevant information.
• Dollar amounts shall be rounded to the nearest whole dollar. Calculate percentages to the second decimal place.
Part I — Refundable Credits
1. Child Care Expenses Credit from Form DR 0347 1
00
Earned Income Tax Credit - full or part-year Colorado residents who claim the federal EITC are allowed an earned income tax
credit against their income tax. Complete the table for each qualifying child.
2. Enter the amount of Earned Income calculated for your federal return 2
00
3. The federal EITC you claimed 3
00
Qualifying Child’s Last Name Qualifying Child’s First Name Year of Birth
SSN
4. COEITC, multiply line 3 by 10% (.1) 4
00
5. Part-year residents only, multiply line 4 by the percentage on line 34
of Form 104PN (If the percentage exceeds 100%, use 100%) 5
00
6. Business Personal Property Credit: Use the worksheet in the DR 0104
book instructions to calculate, submit copy of assessor’s statement 6
00
7. Refundable Renewable Energy Tax Credit from line 88 of Form DR 1366 7
00
8. Total Refundable Credits, add lines 1, 4 (or 5), 6, and 7.
Enter the sum on line 23 of Form 104. 8
00
Departmental Use Only
Part II — Credit for Tax Paid to Another State
• Colorado nonresidents do not qualify for this credit.
• Part-year residents generally do not qualify for this credit.
• If you have income or losses from two or more states, you must separately calculate lines 10 through 16 for each
state. If you do not le electronically, you must submit Form 104CR for each state. Then, enter “Combined” on
line 9 and complete lines 10 through 16 to disclose the combined total for each line. A summary schedule is not
acceptable
Submit a copy of the tax return for each other state when claiming this credit. The portion of the return submitted must include the
adjusted gross income calculation, any disallowed federal deductions by that state, and the tax calculation for the other state.
9. Name of other state:
10. Total of lines 7 and 8 Form 104 10
00
11. Modied Colorado adjusted gross income from sources in the other state 11
00
12. Total modied Colorado adjusted gross income 12
00
13. Amount on line 11 divided by amount on line 12 13
00
14. Amount on line 10 multiplied by the percentage on line 13 14
00
15. Tax liability to the other state 15
00
16. Allowable credit, the smaller of lines 14 or 15 16
00
Part III — Other Credits
The following credits can be carried forward to subsequent tax years if your current tax liability is less than the sum of
your credits. Visit TaxColorado.com for limitations that are specic to each credit. To report this properly, use the rst
column to report the total credit that is available (the amount generated this year plus any prior-year carryforward).
Then, use the second column to report the amount you are using this year to offset your tax liability. The difference
should be reported on line 40, which is your subsequent carryforward amount.
Available Credit
Column (A)
Credit Used
Column (B)
17. Plastic recycling investment credit, submit
required receipts 17 00 00
Plastic recycling net expenditures amount (ll below):
18. Colorado Minimum Tax Credit 18
00 00
2016 Federal Minimum Tax Credit (ll below):
19. Historic Property Preservation credit, submit
verication or a copy of the federal credit calculation 19 00 00
20. Child Care Center Investment credit, submit a copy
of your facility license and a list of depreciable
tangible personal property 20
00 00
FORM 104CR
(11/18/16)
COLORADO DEPARTMENT OF REVENUE
*160104CR29999*
Name SSN
Available Credit
Column (A)
Credit Used
Column (B)
21. Employer Child Care Facility Investment credit, submit
proof that you operate a licensed child care facility 21 00 00
22. School-to-Career Investment credit, submit a
copy of the certication 22 00 00
23. Colorado Works Program credit, submit a copy
of the letter from the county Department of
Social/Human Services 23
00 00
24. Child Care Contribution credit, submit form(s)
DR 1317 24
00 00
25. Long-term Care Insurance credit, submit a
year-end statement to show premiums paid 25 00 00
26. Aircraft Manufacturer New Employee credit,
submit Forms DR 0085 and DR 0086 26 00 00
27. Credit for remediation of contaminated land,
submit a copy of the CDPHE certication
when claiming this credit 27
00 00
28. Colorado Job Growth Incentive credit, submit
certication from OEDIT 28 00 00
29. Certied Auction Group License Fee credit,
submit a copy of the certication 29 00 00
30. Advanced Industry Investment credit, submit
a copy of the certication 30 00 00
31. Low-income Housing credit, submit
CHFA certication 31 00 00
32. Credit for Food Contributed to Hunger-Relief
Charitable Organizations, submit Form(s) DR 0346 32 00 00
33. Preservation of Historic Structures credit (attach
certicate from Ofce of Economic Development) 33 00 00
34. Unused current year Preservation of Historic Structures
credit, subtract line 33 column B from line 33 column A 34 00
35. Amount of Preservation of Historic Structures
credit transferred for this tax year (attach written
transfer agreement submitted to Ofce of
Economic Development) 35
00
36. Amount of Preservation of Historic Structures
credit carried forward, subtract line 35 column
A from line 34 column A 36
00
37. Rural Jump–Start Zone credit (attach certicate
from Ofce of Economic Development) 37
00 00
38. Total of column A lines 17 through 32 plus 37 38
00
39. Nonrefundable Credits Used, total of column B plus any amount from line 16.
Also enter this amount on line 11 of Form 104 39 00
40. Carryforward Amount, subtract line 39 from line 38 - excluding any expiring
credits and include the amount in column A of line 36 40
00
41. If you are claiming the Preservation of Historic Structures credit enter your
credit certicate number issued by OEDIT. 41
FORM 104CR
(11/18/16)
COLORADO DEPARTMENT OF REVENUE
*160104CR39999*
Name SSN
Page 28
To Calculate the Colorado Earned Income Tax
Credit (EITC) on Form 104CR:
Line 2 Enter the amount of earned income calculated
for your federal return.
In order to calculate the value of your Federal earned
income tax credit, you must determine the amount of
earned income. You may use the Earned Income Credit
Worksheet (EIC Worksheet) and the Earned Income
Credit (EIC) Table in the instruction booklet for Federal
Form 1040, Form 1040A, or Form 1040EZ, or use the
EITC Assistant Tool online: www.irs.gov/Credits-&-Deduc-
tions/Individuals/Earned-Income-Tax-Credit/Use-the-EI-
TC-Assistant. It is available in both English and Spanish.
Line 3 The federal EITC you claimed
Refer to the credit you entered on the Federal Form
1040, 1040A or 1040EZ.
• If you lled out a Federal Form 1040, then enter the
amount of line 66a on the Colorado Form 104CR
line 3.
• If you lled out a Federal Form 1040A, then
enter the amount of line 42a on the Colorado
Form 104CR line 3.
• If you lled out a Federal Form 1040EZ, then enter
the amount of line 8a on the Colorado Form 104CR
line 3.
Table Instructions: If you have a qualifying child and you
claimed the EITC on either the Federal 1040 or 1040A,
you will need to identify that child or those children in this
table. Enter each qualifying child’s last name, rst name,
year of birth and Social Security number.
Line 4 COEITC
Multiply the amount you entered on line 3 by 0.1 to
calculate your Colorado EITC.
Line 5 If you are filing as a part-year resident ONLY
Multiply the amount you entered on line 4 by the
percentage on Form 104PN line 34. (If the percentage
exceeds 100%, use 100%.) Enter the result on line 5.
This is the portion of the Colorado EITC you are allowed.
Instructions for Select Credits from
Form 104CR
Child Care Expenses Credit (Form DR 0347
and Form 104CR Part I)
Even when the federal tax is zero, Colorado offers
taxpayers with an Adjusted Gross Income of $25,000 or
less a Colorado income tax credit of 25% of their child care
expenses up to $500 for one child, or up to $1,000 for two or
more children. Use form DR 0347 to calculate this credit and
submit it along with the Form 104CR.
Business Personal Property Credit for
Individual Business Owners
This credit is only available if business personal property tax
was paid to a Colorado county in 2016 and the business had
business personal property of $15,000 or less.
Submit a copy of the assessor’s statement with your return.
Business personal property credit calculation
worksheet
Enter the amount of business personal
property tax paid in 2016.
A
Enter the Credit Rate from Table 1 below
that corresponds with your Federal Taxable
Income and Filing Status.
B
Multiply line A times line B to calculate the
credit allowed. Enter on Form 104CR line 6.
Table 1 - Determine your credit rate by using your federal ling status and your federal taxable income amount from
Form 104 line 1.
Federal
Taxable
Income
(Form
104,
Line 1)
Credit Rate by Filing Status Table for Business Personal Property Credit
Single Joint Head of Household Married Filing Separate Credit rate
$0 - $9,275 $0 - $18,550 $0 - $13,250 $1 - $9,275 .8537
$9,276 - $37,650 $18,551 - $75,300 $13,251 - $50,400 $9,276 - $37,650 .8037
$37,651 - $91,150 $75,301 - $151,900 $50,401 - $130,150 $37,651 - $75,950 .7037
$91,151 - $190,150 $151,901 - $231,450 $130,151 - $210,800 $75,951 - $115,725 .6737
$190,151 - $413,350 $231,451 - $413,350 $210,801 - $413,350 $115,726 - $206,675 .6237
$413,351 - $415,050 $413,351 - $466,950 $413,351 - $441,000 $206,676 - $233,475 .6037
$415,051 and up $466,951 and up $441,001 and up $233,476 and up .5577
Page 29
Colorado Income Tax Table
To nd your tax from the table below, read down the taxable
income column to the line containing your Colorado
taxable income from Form 104 line 6. Then read across to
the tax column and enter this amount on Form 104 line 7.
Part-year residents and nonresidents, enter tax on Form
104PN line 35.
TAXABLE INCOME
TAX
Over
But
not over
0 10 0
10 30 1
30 50 2
50 75 3
75 100 4
100 200 7
200 300 12
300 400 16
400 500 21
500 600 25
600 700 30
700 800 35
800 900 39
900 1,000 44
1,000 1,100 49
1,100 1,200 53
1,200 1,300 58
1,300 1,400 63
1,400 1,500 67
1,500 1,600 72
1,600 1,700 76
1,700 1,800 81
1,800 1,900 86
1,900 2,000 90
2,000 2,100 95
2,100 2,200 100
2,200 2,300 104
2,300 2,400 109
2,400 2,500 113
2,500 2,600 118
2,600 2,700 123
2,700 2,800 127
2,800 2,900 132
2,900 3,000 137
3,000 3,100 141
3,100 3,200 146
3,200 3,300 150
3,300 3,400 155
3,400 3,500 160
3,500 3,600 164
3,600 3,700 169
3,700 3,800 174
3,800 3,900
178
3,900 4,000 183
4,000 4,100 188
4,100 4,200 192
4,200 4,300 197
4,300 4,400 201
4,400 4,500 206
4,500 4,600 211
TAXABLE INCOME
TAX
Over
But
not over
4,600 4,700 215
4,700 4,800 220
4,800 4,900 225
4,900 5,000 229
5,000 5,100 234
5,100 5,200 238
5,200 5,300 243
5,300 5,400 248
5,400 5,500 252
5,500 5,600 257
5,600 5,700 262
5,700 5,800 266
5,800 5,900 271
5,900 6,000 275
6,000 6,100 280
6,100 6,200 285
6,200 6,300 289
6,300 6,400 294
6,400 6,500 299
6,500 6,600 303
6,600 6,700 308
6,700 6,800 313
6,800 6,900 317
6,900 7,000 322
7,000 7,100 326
7,100 7,200 331
7,200 7,300 336
7,300 7,400 340
7,400 7,500 345
7,500 7,600 350
7,600 7,700 354
7,700 7,800 359
7,800 7,900 363
7,900 8,000 368
8,000 8,100 373
8,100 8,200 377
8,200 8,300 382
8,300 8,400 387
8,400 8,500 391
8,500 8,600 396
8,600 8,700 400
8,700 8,800 405
8,800 8,900
410
8,900 9,000 414
9,000 9,100 419
9,100 9,200 424
9,200 9,300 428
9,300 9,400 433
9,400 9,500 438
9,500 9,600 442
TAXABLE INCOME
TAX
Over
But
not over
20,600 20,700 956
20,700 20,800 961
20,800 20,900 965
20,900 21,000 970
21,000 21,100 975
21,100 21,200 979
21,200 21,300 984
21,300 21,400 989
21,400 21,500 993
21,500 21,600 998
21,600 21,700 1,002
21,700 21,800 1,007
21,800 21,900 1,012
21,900 22,000 1,016
22,000 22,100 1,021
22,100 22,200 1,026
22,200 22,300 1,030
22,300 22,400 1,035
22,400 22,500 1,039
22,500 22,600 1,044
22,600 22,700 1,049
22,700 22,800 1,053
22,800 22,900 1,058
22,900 23,000 1,063
23,000 23,100 1,067
23,100 23,200 1,072
23,200 23,300 1,076
23,300 23,400 1,081
23,400 23,500 1,086
23,500 23,600 1,090
23,600 23,700 1,095
23,700 23,800 1,100
23,800 23,900 1,104
23,900 24,000 1,109
24,000 24,100 1,114
24,100 24,200 1,118
24,200 24,300 1,123
24,300 24,400 1,127
24,400 24,500 1,132
24,500 24,600 1,137
24,600 24,700 1,141
24,700 24,800 1,146
24,800 24,900
1,151
24,900 25,000 1,155
25,000 25,100 1,160
25,100 25,200 1,164
25,200 25,300 1,169
25,300 25,400 1,174
25,400 25,500 1,178
25,500 25,600 1,183
25,600 25,700 1,188
25,700 25,800 1,192
25,800 25,900 1,197
25,900 26,000 1,201
26,000 26,100 1,206
TAXABLE INCOME
TAX
Over
But
not over
15,100 15,200 701
15,200 15,300 706
15,300 15,400 711
15,400 15,500 715
15,500 15,600 720
15,600 15,700 725
15,700 15,800 729
15,800 15,900 734
15,900 16,000 738
16,000 16,100 743
16,100 16,200 748
16,200 16,300 752
16,300 16,400 757
16,400 16,500 762
16,500 16,600 766
16,600 16,700 771
16,700 16,800 776
16,800 16,900 780
16,900 17,000 785
17,000 17,100 789
17,100 17,200 794
17,200 17,300 799
17,300 17,400 803
17,400 17,500 808
17,500 17,600 813
17,600 17,700 817
17,700 17,800 822
17,800 17,900 826
17,900 18,000 831
18,000 18,100 836
18,100 18,200 840
18,200 18,300 845
18,300 18,400 850
18,400 18,500 854
18,500 18,600 859
18,600 18,700 863
18,700 18,800 868
18,800 18,900 873
18,900 19,000 877
19,000 19,100 882
19,100 19,200 887
19,200 19,300 891
19,300 19,400
896
19,400 19,500 901
19,500 19,600 905
19,600 19,700 910
19,700 19,800 914
19,800 19,900 919
19,900 20,000 924
20,000 20,100 928
20,100 20,200 933
20,200 20,300 938
20,300 20,400 942
20,400 20,500 947
20,500 20,600 951
TAXABLE INCOME
TAX
Over
But
not over
9,600 9,700 447
9,700 9,800 451
9,800 9,900 456
9,900 10,000 461
10,000 10,100 465
10,100 10,200 470
10,200 10,300 475
10,300 10,400 479
10,400 10,500 484
10,500 10,600 488
10,600 10,700 493
10,700 10,800 498
10,800 10,900 502
10,900 11,000 507
11,000 11,100 512
11,100 11,200 516
11,200 11,300 521
11,300 11,400 526
11,400 11,500 530
11,500 11,600 535
11,600 11,700 539
11,700 11,800 544
11,800 11,900 549
11,900 12,000 553
12,000 12,100 558
12,100 12,200 563
12,200 12,300 567
12,300 12,400 572
12,400 12,500 576
12,500 12,600 581
12,600 12,700 586
12,700 12,800 590
12,800 12,900 595
12,900 13,000 600
13,000 13,100 604
13,100 13,200 609
13,200 13,300 613
13,300 13,400 618
13,400 13,500 623
13,500 13,600 627
13,600 13,700 632
13,700 13,800 637
13,800 13,900
641
13,900 14,000 646
14,000 14,100 651
14,100 14,200 655
14,200 14,300 660
14,300 14,400 664
14,400 14,500 669
14,500 14,600 674
14,600 14,700 678
14,700 14,800 683
14,800 14,900 688
14,900 15,000 692
15,000 15,100 697
Page 30
TAXABLE INCOME
TAX
Over
But
not over
26,100 26,200 1,211
26,200 26,300 1,215
26,300 26,400 1,220
26,400 26,500 1,225
26,500 26,600 1,229
26,600 26,700 1,234
26,700 26,800 1,239
26,800 26,900 1,243
26,900 27,000 1,248
27,000 27,100 1,252
27,100 27,200 1,257
27,200 27,300 1,262
27,300 27,400 1,266
27,400 27,500 1,271
27,500 27,600 1,276
27,600 27,700 1,280
27,700 27,800 1,285
27,800 27,900 1,289
27,900 28,000 1,294
28,000 28,100 1,299
28,100 28,200 1,303
28,200 28,300 1,308
28,300 28,400 1,313
28,400 28,500 1,317
28,500 28,600 1,322
28,600 28,700 1,326
28,700 28,800 1,331
28,800 28,900 1,336
28,900 29,000 1,340
29,000 29,100 1,345
29,100 29,200 1,350
29,200 29,300 1,354
29,300 29,400 1,359
29,400 29,500 1,364
29,500 29,600 1,368
29,600 29,700 1,373
29,700 29,800 1,377
29,800 29,900 1,382
29,900 30,000 1,387
30,000 30,100 1,391
30,100 30,200 1,396
30,200 30,300 1,401
30,300 30,400
1,405
30,400 30,500 1,410
30,500 30,600 1,414
30,600 30,700 1,419
30,700 30,800 1,424
30,800 30,900 1,428
30,900 31,000 1,433
31,000 31,100 1,438
31,100 31,200 1,442
31,200 31,300 1,447
31,300 31,400 1,452
31,400 31,500 1,456
31,500 31,600 1,461
TAXABLE INCOME
TAX
Over
But
not over
31,600 31,700 1,465
31,700 31,800 1,470
31,800 31,900 1,475
31,900 32,000 1,479
32,000 32,100 1,484
32,100 32,200 1,489
32,200 32,300 1,493
32,300 32,400 1,498
32,400 32,500 1,502
32,500 32,600 1,507
32,600 32,700 1,512
32,700 32,800 1,516
32,800 32,900 1,521
32,900 33,000 1,526
33,000 33,100 1,530
33,100 33,200 1,535
33,200 33,300 1,539
33,300 33,400 1,544
33,400 33,500 1,549
33,500 33,600 1,553
33,600 33,700 1,558
33,700 33,800 1,563
33,800 33,900 1,567
33,900 34,000 1,572
34,000 34,100 1,577
34,100 34,200 1,581
34,200 34,300 1,586
34,300 34,400 1,590
34,400 34,500 1,595
34,500 34,600 1,600
34,600 34,700 1,604
34,700 34,800 1,609
34,800 34,900 1,614
34,900 35,000 1,618
35,000 35,100 1,623
35,100 35,200 1,627
35,200 35,300 1,632
35,300 35,400 1,637
35,400 35,500 1,641
35,500 35,600 1,646
35,600 35,700 1,651
35,700 35,800 1,655
35,800 35,900
1,660
35,900 36,000 1,664
36,000 36,100 1,669
36,100 36,200 1,674
36,200 36,300 1,678
36,300 36,400 1,683
36,400 36,500 1,688
36,500 36,600 1,692
36,600 36,700 1,697
36,700 36,800 1,702
36,800 36,900 1,706
36,900 37,000 1,711
37,000 37,100 1,715
TAXABLE INCOME
TAX
Over
But
not over
37,100 37,200 1,720
37,200 37,300 1,725
37,300 37,400 1,729
37,400 37,500 1,734
37,500 37,600 1,739
37,600 37,700 1,743
37,700 37,800 1,748
37,800 37,900 1,752
37,900 38,000 1,757
38,000 38,100 1,762
38,100 38,200 1,766
38,200 38,300 1,771
38,300 38,400 1,776
38,400 38,500 1,780
38,500 38,600 1,785
38,600 38,700 1,789
38,700 38,800 1,794
38,800 38,900 1,799
38,900 39,000 1,803
39,000 39,100 1,808
39,100 39,200 1,813
39,200 39,300 1,817
39,300 39,400 1,822
39,400 39,500 1,827
39,500 39,600 1,831
39,600 39,700 1,836
39,700 39,800 1,840
39,800 39,900 1,845
39,900 40,000 1,850
40,000 40,100 1,854
40,100 40,200 1,859
40,200 40,300 1,864
40,300 40,400 1,868
40,400 40,500 1,873
40,500 40,600 1,877
40,600 40,700 1,882
40,700 40,800 1,887
40,800 40,900 1,891
40,900 41,000 1,896
41,000 41,100 1,901
41,100 41,200 1,905
41,200 41,300 1,910
41,300 41,400
1,915
41,400 41,500 1,919
41,500 41,600 1,924
41,600 41,700 1,928
41,700 41,800 1,933
41,800 41,900 1,938
41,900 42,000 1,942
42,000 42,100 1,947
42,100 42,200 1,952
42,200 42,300 1,956
42,300 42,400 1,961
42,400 42,500 1,965
42,500 42,600 1,970
TAXABLE INCOME
TAX
Over
But
not over
46,600 46,700 2,160
46,700 46,800 2,165
46,800 46,900 2,169
46,900 47,000 2,174
47,000 47,100 2,178
47,100 47,200 2,183
47,200 47,300 2,188
47,300 47,400 2,192
47,400 47,500 2,197
47,500 47,600 2,202
47,600 47,700 2,206
47,700 47,800 2,211
47,800 47,900 2,215
47,900 48,000 2,220
48,000 48,100 2,225
48,100 48,200 2,229
48,200 48,300 2,234
48,300 48,400 2,239
48,400 48,500 2,243
48,500 48,600 2,248
48,600 48,700 2,252
48,700 48,800 2,257
48,800 48,900 2,262
48,900 49,000 2,266
49,000 49,100 2,271
49,100 49,200 2,276
49,200 49,300 2,280
49,300 49,400 2,285
49,400 49,500 2,290
49,500 49,600 2,294
49,600 49,700 2,299
49,700 49,800 2,303
49,800 49,900 2,308
49,900 50,000 2,313
TAXABLE INCOME
TAX
Over
But
not over
42,600 42,700 1,975
42,700 42,800 1,979
42,800 42,900 1,984
42,900 43,000 1,989
43,000 43,100 1,993
43,100 43,200 1,998
43,200 43,300 2,002
43,300 43,400 2,007
43,400 43,500 2,012
43,500 43,600 2,016
43,600 43,700 2,021
43,700 43,800 2,026
43,800 43,900 2,030
43,900 44,000 2,035
44,000 44,100 2,040
44,100 44,200 2,044
44,200 44,300 2,049
44,300 44,400 2,053
44,400 44,500 2,058
44,500 44,600 2,063
44,600 44,700 2,067
44,700 44,800 2,072
44,800 44,900 2,077
44,900 45,000 2,081
45,000 45,100 2,086
45,100 45,200 2,090
45,200 45,300 2,095
45,300 45,400 2,100
45,400 45,500 2,104
45,500 45,600 2,109
45,600 45,700 2,114
45,700 45,800 2,118
45,800 45,900 2,123
45,900 46,000 2,127
46,000 46,100 2,132
46,100 46,200 2,137
46,200 46,300 2,141
46,300 46,400 2,146
46,400 46,500 2,151
46,500 46,600 2,155
Worksheet for taxable
incomes over $50,000
Colorado Taxable Income
from Form 104 line 6
$ .00
Multiply by 4.63% X .0463
Colorado Tax
$ .00
Colorado Income Tax Table
Page 31
Check Off Colorado
A simple way to give.
Complete form DR 0104CH Voluntary Contributions
Schedule to contribute to any of these charitable funds.
Visit www.CheckoffColorado.com to learn more about
these charities.
Nongame and Endangered Wildlife Cash Fund
Nongame wildlife includes 750 species of wildlife that cannot be
hunted, shed for or trapped. Funds go to projects that manage or
recover wildlife such as lynx, river otter, black-footed ferret, green
back cutthroat, and others. The nongame program receives no
state tax dollars and depends on voluntary contributions.
Domestic Abuse Program Fund
Donations to this fund help support critical services provided by
community-based domestic abuse programs across Colorado.
These agencies provide 24-hour crisis line response, emergency
safe shelter, counseling and advocacy services for victims of
domestic violence and their children and information and referrals
for their communities, and community education.
Homeless Preventive Activities Program Fund
Approximately 52,000 people in Colorado are at risk of becoming
homeless this year. Keeping people in their homes saves tax
dollars and is an effective and humane way of helping families
in crisis. Your contribution will be used to support activities and
programs which help prevent people from becoming homeless.
Western Slope Military Veterans Cemetery Fund
Funds assist in the maintenance of the Veterans Memorial
cemetery of Western Colorado. The veterans cemetery is
intended as a dignied nal resting place for Colorado’s veterans
and eligible dependents. It is a place of quiet contemplation for
the veterans community. Please help maintain this solemn beauty
for Colorado veterans.
Pet Overpopulation Fund
The Pet Overpopulation Fund provides funding to local animal
care and control organizations and veterinarians for sterilization
surgeries for pets owned by Coloradans in areas of the state with
the greatest need. The Fund also supports efforts to educate the
public about the importance of preventing pet overpopulation.
Military Family Relief Fund
Provides emergency grants for nancial hardships to members
of Colorado National Guard or Reservist and their families when
ordered to Active Military duty and to Active Duty Military Personnel
stationed in Colorado and their family members when the Active
Duty military member is deployed to a declared hostile re zone.
Public Education Fund
This fund supports the Colorado Preschool Program which provides
high-quality preschool for children impacted by factors such as
poverty, homelessness, abuse or neglect. Children are supported by
qualied early childhood professionals in safe and nurturing learning
environments. Children overcome substantial gaps and make
signicant gains that persist throughout their schooling.
Roundup River Ranch Fund
Part of Paul Newman’s SeriousFun Children’s Network, Roundup
River Ranch enriches the lives of children with serious illnesses
and their families by offering free, medically-supported camp
programs that provide unforgettable opportunities to discover joy,
friendships, and condence. Your support ensures the healing
power of camp is always free of charge.
9Health Fair Fund
This fund provides free blood screenings and exams to
thousands of underserved Coloradoans each year. Donations to
this fund help offset lab and supply costs at 140 locations across
the state. 9Health Fair is an independent nonprot separate
from 9News, our media partner, serving over 75,000 annually.
Improving Colorado’s health since 1979.
American Red Cross Colorado Disaster Response,
Readiness, and Preparedness Fund
The American Red Cross prevents and alleviates human
suffering in the face of emergencies. In Colorado, the Red Cross
teaches tens of thousands of people lifesaving skills every year,
provides critical services for members of the military and their
families and responds to, on average, a disaster a day.
Colorado for Healthy Landscapes Fund
The health and beauty of our landscapes denes our lifestyles
as Coloradans. The Healthy Landscapes Initiative promotes
sustainable management and healthy relationships with our
lakes, rivers, peaks and high deserts. Stewardship efforts
support education, wildlife habitats, agricultural diversity,
research and invasive species management. Your contributions
are the seeds for sustainability.
Habitat for Humanity of Colorado Fund
Seeking to put God’s love into action, Habitat for Humanity
brings people together to build homes, communities and hope.
Through volunteer labor and donations, Habitat for Humanity
builds and rehabilitates simple, decent homes in partnership
with hardworking low-income individuals and families in 45
Colorado communities.
Special Olympics of Colorado Fund
Special Olympics Colorado provides year-round athletic
competition in 22 sports for over 19,000+ athletes with intellectual
disabilities from 2 to 80+ years old. We create inclusive and
welcoming schools for children with all differences through
unied sports and youth leadership. Programs are free of charge
to athletes and their families.
Colorado Youth Corps Association Fund
This fund helps employ youth, young adults, and military veterans
on critical projects in Colorado such as ood recovery, re
mitigation and suppression, removing invasive species, and
building trails for hikers, bikers, and equestrian users—all while
earning education scholarships. Please help CYCA change lives
and landscapes for the better!
Colorado Healthy Rivers Fund
This fund protects Colorado’s lands and waterways. The state’s
streams, wetlands, mountains and forests serve many needs
including water supply, agriculture, wildlife and recreation. Your
generous support of this program will fund stream restoration
projects and assist local groups in watershed protection efforts.
Remember, your contribution will make a difference!
Alzheimer’s Association Fund
One in 10 Coloradans over 65 and nearly half over 85 have
Alzheimer’s disease with 70% cared for at home. 100% of your
donation to the Alzheimer’s Association will fund essential
education, training, and counseling services to urban and rural
families. Without support, the emotional burden on caregivers is
tremendous.
Continued on back cover
COLORADO DEPARTMENT OF
REVENUE
www.TaxColorado.com
PRSRT STD
U.S. POSTAGE
PAID
DENVER CO
PERMIT NO. 212
Check Off Colorado–Continued
Colorado Cancer Fund
Cancer touches every Coloradan as it is the leading cause of
death in our state. Your donation to the Colorado Cancer Fund
assists Coloradans through education, prevention, treatment, and
support programs. The Colorado Cancer Coalition, collaborating
with over 250 organizations, administers the fund to lead the ght
against cancer.
Make-A-Wish Foundation® of Colorado Fund
Since 1983, Make-A-Wish Foundation® of Colorado has given
hope, strength and joy to over 3,300 Colorado children with life-
threatening medical conditions. As one of 65 chapters in the U.S.,
and 27 international chapters on ve continents, Make-A-Wish
Foundation® is the largest wish granting organization in the
world.
Unwanted Horse Fund
Approximately 6,000 Colorado horses become unwanted each
year because their owners no longer want them or can afford
them. Abuse and abandonment are increasing whilst traditional
outlets for unwanted horses—rescue facilities, therapeutic
riding programs, etc., are reaching capacity. CUHA addresses
the problem through grant programs, education initiatives and
research.
Colorado Multiple Sclerosis Fund
1 in 580 people in Colorado have Multiple Sclerosis; a chronic
and often disabling central nervous system disease usually
beginning in young adulthood. 100% of your tax dollars will
assist these Coloradoans through the National Multiple Sclerosis
Society with education, medical equipment, exercise programs,
counseling, family support, homecare, and advocacy.
Ofcial State of
Colorado Publication
With
A
Payment
Without
A
Payment
COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0006
COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0005
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