![Colorado Form DR 0104 — Individual Income Tax Return [thisnextyear]](https://taxformdesk.com/wp-content/uploads/2026/10/out-feat-form-dr-0104.jpg)
What is Form DR 0104?
Quick answer: Form DR 0104 is the Colorado Individual Income Tax Return. You file it if you must file a federal return or you owe Colorado tax, whether you were a full-year resident, a part-year resident (with DR 0104PN) or a nonresident with Colorado-source income (with DR 0104PN). The income tax rate is currently 4.4% of Colorado taxable income. The return and any tax are due April 15; an automatic extension to October 15 applies to filing only, and there is no extension to pay.
Colorado starts from federal taxable income (line 1), adds back items such as the state income tax deduction, the qualified business income deduction and the federal standard or itemized deduction, then subtracts items on the DR 0104AD schedule to reach Colorado taxable income. It applies a flat rate, then subtracts credits from the DR 0104CR schedule.
Eligible full-year residents with simple returns (no additions, subtractions or credits beyond the disability exception) can use the shorter DR 0104EZ. Anyone claiming the Colorado earned income credit, the child tax credit, the child care expense credit or the senior housing credit must use DR 0104.
Key Figures — DR 0104 (10/03/25) and the 2025 DR 0104 Booklet (10/29/25)
- Tax rate: 4.4% (“currently,” per the 2025 booklet) on Colorado taxable income; full-year residents use the tax table, part-year residents and nonresidents carry the apportioned tax from DR 0104PN, line 36.
- Due date: April 15; mailed returns and payments must be postmarked by that date. Weekend or legal holiday: next business day.
- Extension: automatic to October 15 for filing; no extension to pay. To pay before filing, use form DR 0158.
- Colorado EITC: 50% of the federal EITC (line 5), with separate rules for ITIN filers and certain filers under 25.
- Child and dependent care credit: for taxpayers with AGI of $60,000 or less, calculated on DR 0347 and carried to DR 0104CR.
- Mailing addresses: with payment: Colorado Department of Revenue, Denver CO 80261-0006; without payment: Denver CO 80261-0005 (street address not required).
Source: the Colorado Department of Revenue, 2025 DR 0104 and DR 0104 Booklet. Last verified October 14, 2026.
Who Must File Form DR 0104?
You must file a Colorado return if you are required to file a federal return or have Colorado income tax liability, and you are a full-year resident (DR 0104 or DR 0104EZ), a part-year resident who received taxable income while living in Colorado (DR 0104 with DR 0104PN), or a nonresident with Colorado-source income (DR 0104 with DR 0104PN).
You can file even if you are not required to, and the only way to find out whether you are owed a refund is to file a return.
Deceased taxpayers: a surviving spouse or personal representative may file a return for a deceased taxpayer.
Joint returns and injured spouse claims: a spouse who is not responsible for an unpaid debt can submit a written claim to the Injured Spouse Desk, with the federal return, Form 8379 and the W-2, W-2G and 1099 statements; the claim is not included with the return.
Common trap: expecting the October 15 extension to cover payment. The extension is for filing only; tax is due April 15, and you can use DR 0158 to pay before filing.
How to File Form DR 0104
- Complete your federal return first, then use its numbers on lines 1, 34 and elsewhere.
- Complete the supporting schedules you need: DR 0104AD (subtractions), DR 0104CR (credits), DR 0104PN (part-year or nonresident), DR 0104CN (child tax credit), DR 0347 (child and dependent care) and others.
- File online through Revenue Online (accepted as timely until midnight), through approved software, or on paper.
- Pay any tax due by April 15, using Revenue Online or a check; use DR 0158 to make a payment before filing.
- Mail the return to the correct address for payment or no payment.
- Amend with the DR 0104X for the same tax year.
When Is Form DR 0104 Due?
Your Colorado income tax return and payment for any tax owed are due April 15. Revenue Online accepts returns as timely until midnight, and mailed returns and payments must be postmarked by April 15. Colorado grants an automatic extension to file until October 15, but there is no extension to pay. If you need to pay before filing, use form DR 0158. A due date that falls on a weekend or legal holiday moves to the next business day.
Where to Mail Form DR 0104
With a payment: Colorado Department of Revenue, Denver CO 80261-0006. Without a payment: Colorado Department of Revenue, Denver CO 80261-0005. These addresses are exclusive to the Department, so a street address is not required. Many filers use Revenue Online instead.
How to Complete Form DR 0104 Line by Line
Lines 1–12 — Federal Income, Additions, Subtractions and Colorado Taxable Income
| Line | What to enter |
|---|---|
| Line 1 | Federal taxable income. |
| Line 2 | The state income tax addback. |
| Line 3 | The qualified business income deduction addback. |
| Line 4 | The standard or itemized federal deduction addback. |
| Line 5 | Business meals deducted under section 274(k). |
| Line 6 | Nonqualified CollegeInvest tuition savings account distributions. |
| Line 7 | Nonqualified Colorado ABLE account distributions. |
| Line 9 | Other additions with an explanation (line 8 is reserved). |
| Line 10 | The subtotal. |
| Line 11 | Subtracts the DR 0104AD schedule (line 22). |
| Line 12 | Colorado taxable income. |
Lines 13–23 — Tax, Credits and Net Tax
| Line | What to enter |
|---|---|
| Line 13 | Colorado tax from the tax table or DR 0104PN, line 36 (submit the DR 0104PN if applicable). |
| Line 14 | Alternative minimum tax (DR 0104AMT, line 8). |
| Line 15 | Recapture of prior-year credits. |
| Line 16 | The subtotal. |
| Line 17 | Nonrefundable credits from DR 0104CR line 65. |
| Line 18 | Nonrefundable enterprise zone credits. |
| Line 19 | The nonrefundable CHIPS zone credit. |
| Line 20 | The strategic capital tax credit. |
| Line 21 | Net income tax. |
| Line 22 | Repayment of credit (DR 0619). |
| Line 23 | Net tax and required repayment. |
Lines 24–33 — Withholding, Estimated Payments and Refundable Credits
| Line | What to enter |
|---|---|
| Line 24 | Colorado income tax withheld from W-2s and 1099s. |
| Line 25 | The prior-year estimated tax carryforward. |
| Line 26 | Estimated tax payments. |
| Line 27 | The extension payment remitted with DR 0158. |
| Line 28 | Other prepayments. |
| Line 29 | The gross conservation easement credit. |
| Line 30 | The innovative motor vehicle and truck credit. |
| Line 31 | Refundable credits from DR 0104CR line 26. |
| Line 32 | Additional credit from DR 0619. |
| Line 33 | The subtotal. |
Lines 34–39 — TABOR State Sales Tax Refund
| Line | What to enter |
|---|---|
| Line 34 | Federal adjusted gross income. |
| Line 35 | Nontaxable Social Security income. |
| Line 36 | Nontaxable interest from state and local bonds. |
| Line 37 | Sum of lines 34 to 36, giving modified AGI for TABOR. |
| Line 38 | The TABOR state sales tax refund for full-year Colorado residents. |
| Line 39 | Adds lines 33 and 38. |
Lines 40–47 — Overpayment, Refund and Amount You Owe
| Line | What to enter |
|---|---|
| Line 40 | The overpayment if line 39 is greater than line 23. |
| Line 41 | The estimated tax credit carried forward. |
| Line 42 | The refund. |
| Line 43 | Net tax due. |
| Line 44 | The delinquent payment penalty. |
| Line 45 | Delinquent payment interest. |
| Line 46 | The estimated tax penalty (submit DR 0204 if required). |
| Line 47 | The amount you owe. |
Common Mistakes to Avoid
- Treating the extension as time to pay. Pay by April 15 or use DR 0158.
- Forgetting addbacks. Colorado adds back the state income tax deduction, the qualified business income deduction and the federal standard or itemized deduction.
- Leaving off DR 0104PN as a part-year or nonresident filer.
- Claiming credits without the supporting forms, such as DR 0104CN for the child tax credit or DR 0347 for care expenses.
- Mailing to the wrong address. Payment and no-payment returns go to different boxes.
- Using DR 0104EZ while claiming credits. The EZ form is only for simple returns.
Frequently Asked Questions
What is the Colorado income tax rate? Currently 4.4% of Colorado taxable income, according to the 2025 booklet.
When is the Colorado return due? April 15, with an automatic extension to file until October 15.
Is there an extension to pay? No. Use form DR 0158 to pay before filing.
What is the Colorado EITC? 50% of the federal earned income tax credit, claimed on line 5.
Who files DR 0104PN? Part-year residents and nonresidents with Colorado income file it with DR 0104.
Where do I mail my return? Denver CO 80261-0006 with payment, 80261-0005 without.
Final Review Before Filing
- The federal return is complete and line 1 matches federal taxable income.
- Addbacks (lines 2–7, 9) and DR 0104AD subtractions (line 11) are completed.
- DR 0104PN is attached if you were a part-year resident or nonresident.
- Credits from DR 0104CR and other credit forms are supported.
- Withholding and estimated payments match your records.
- The return and any payment are filed or postmarked by April 15, or the extension is used for filing only.
Sources & verification
- Issuing agency: Colorado Department of Revenue
- Official documents: DR 0104 (PDF) · 2025 DR 0104 Booklet (PDF)
- Checked against: DR 0104 (10/03/25) and the 2025 DR 0104 Booklet (10/29/25)
- Last verified: October 14, 2026
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General information from the official form and its instructions, not advice for your circumstances. See the full disclaimer.