![Colorado Form DR 0104PN — Part-Year Resident/Nonresident Tax Calculation Schedule [thisnextyear]](https://taxformdesk.com/wp-content/uploads/2026/10/out-feat-form-dr-0104pn.jpg)
What is Form DR 0104PN?
Quick answer: Form DR 0104PN is the Part-Year Resident/Nonresident Tax Calculation Schedule. Use it if you or your spouse lived in another state for all or part of the year and you file a Colorado return. It apportions your income so Colorado tax is calculated only on your Colorado income, and its result goes on line 13 of the DR 0104. You must submit it together with the DR 0104; it is not filed on its own. For tax year 2025 the return and any tax were due April 15, 2026.
The schedule works in two columns. The Federal Information column repeats what you reported on your federal return, and the Colorado Information column shows the part of each item earned while you lived in Colorado or from Colorado sources. At the end, the Colorado total is divided by the federal total to give a percentage, and that percentage is applied to the tax you would owe as a full-year resident.
Fill in lines 1 through 11 of the DR 0104 first, because lines 26, 30 and 35 of this schedule pull amounts from the return. If you filed federal Form 1040-NR, the DR 0104 booklet gives separate instructions.
Key Figures — DR 0104PN (09/24/25) and the 2025 DR 0104 Booklet
- Who uses it: anyone who, or whose spouse, was a resident of another state for all or part of 2025 and is filing a Colorado return, including nonresidents with Colorado-source income.
- What it produces: the Colorado percentage on line 34 and the apportioned tax on line 36, which you enter on DR 0104, line 13.
- Tax rate: the 2025 booklet gives Colorado’s income tax rate as 4.4% of Colorado taxable income; line 35 uses the tax table for the income on DR 0104, line 12.
- Submit with the DR 0104: the DR 0104 has a Part-Year Resident or Nonresident box that tells you to submit this form with your return.
- Due date: April 15 (for 2025, April 15, 2026); an automatic extension to October 15 applies to filing only, not to payment.
- Line 34 rounding: four decimal places, shown as a percentage (for example, 62.4817%). If a percentage used for the Colorado earned income credit exceeds 100%, the booklet says to use 100%.
Source: the Colorado Department of Revenue, 2025 Form DR 0104PN (09/24/25) and the 2025 DR 0104 Booklet. Last verified October 22, 2026.
Who Must File Form DR 0104PN?
You must complete it if you were a part-year Colorado resident who received taxable income while living here, or you were not a resident at all but received income from Colorado sources. Either way, the DR 0104 tells you to submit the DR 0104PN with your return.
Married couples: the schedule has a residency line for each spouse. If one spouse was a full-year Colorado resident and the other a part-year resident or nonresident, the DR 0104 residency box to mark is Part-Year Resident/Nonresident.
Full-year residents do not need this schedule. They use the tax table in the booklet and enter the tax straight on DR 0104, line 13.
Special groups: line 1 and line 2 include boxes for the 305-day rule for nonresidents and for military servicemembers. Check the booklet and the Department’s part-year and nonresident guidance if one of these applies.
Common trap: filling in the Colorado column with total income. Each Colorado amount is only the part earned while you were a Colorado resident or from Colorado sources, and it cannot be higher than the federal amount on the line above it.
How to File Form DR 0104PN
- Complete your federal return first, then lines 1 through 11 of the Colorado DR 0104.
- Work through the schedule line by line, entering each federal amount and, beside it, the Colorado portion.
- Get the percentage and the tax: divide line 33 by line 32 for line 34, look up the tax for DR 0104 line 12 for line 35, and multiply for line 36.
- Carry line 36 to DR 0104, line 13 and keep the schedule with your records.
- Submit the DR 0104PN with the DR 0104 through Revenue Online, approved software or on paper.
When Is Form DR 0104PN Due?
The DR 0104PN is due when the DR 0104 is due: April 15 after the tax year ends, or the next business day if April 15 falls on a weekend or legal holiday. For 2025, that was April 15, 2026. An automatic extension to October 15 applies to filing only; Colorado gives no extension to pay, so tax is due April 15. If you are traveling or residing outside the United States on April 15, the booklet gives you until June 15 to file and then an automatic extension to October 15, but interest is due on tax paid after April 15.
Where to Mail Form DR 0104PN
Mail the schedule together with the DR 0104, not separately. Per the 2025 booklet, send a return with payment to Colorado Department of Revenue, Denver CO 80261-0006, and a return without payment to Denver CO 80261-0005. You can also submit both through Revenue Online or approved tax software.
How to Complete Form DR 0104PN Line by Line
Lines 1–4: Residency and Federal Form
Start by describing yourself and your spouse and the federal form you used.
| Line | What to enter |
|---|---|
| Line 1 | Mark your residency status: full-year nonresident, full-year resident, or part-year resident (with the beginning and ending month and year of Colorado residence). Nonresident 305-day rule and Military are separate boxes. |
| Line 2 | The same choices for your spouse, if you are filing jointly. |
| Line 3 | The federal form you filed: 1040, 1040-NR, 1040-SR or other. |
| Line 4 | All income from federal Form 1040, line 1z (wages). |
These first lines tell the Department which kind of apportionment to expect.
Lines 5–19: Income by Type
Each pair of lines shows the federal amount first and the Colorado portion second. Enter both columns on every line.
| Line | What to enter |
|---|---|
| Lines 5, 7, 9, 11 | Colorado-column amounts for wages (5), interest and ordinary dividends (7), unemployment or FAMLI compensation (9) and capital gains and losses (11). Each Colorado amount is the part earned while you were a Colorado resident or from Colorado sources, so it cannot be larger than the federal amount above it. |
| Lines 6, 8, 10 | The federal totals those Colorado amounts come from: interest and dividends (6), unemployment or FAMLI compensation from Schedule 1 line 7 (8), and capital gains from Form 1040 line 7 plus Schedule 1 (10). |
| Lines 12 and 13 | Line 12 is the sum of Form 1040 lines 4b, 5b and 6b (IRA, pension and Social Security amounts); line 13 is the part received while you were a Colorado resident. |
| Lines 14 and 15 | Line 14 is business and farm income or loss (two separate federal lines); line 15 is the part earned while a Colorado resident or from Colorado sources. |
| Lines 16 and 17 | Line 16 is supplemental income and loss from Schedule 1 line 5; line 17 is the Colorado-source part, including rent, royalties and partnership, S corporation or fiduciary income taxable to Colorado. |
| Lines 18 and 19 | Line 18 is other income from Schedule 1 lines 1, 2a and 9 (list the type); line 19 is the part earned as a Colorado resident or from Colorado sources. |
For income that is hard to place (stock options, pensions earned partly in Colorado, rental income), see the Department’s Income Tax Topics: Part-Year Residents and Nonresidents.
Lines 20–25: Total Income and Adjustments
| Line | What to enter |
|---|---|
| Line 20 | Total income amount from your federal Form 1040 (federal column). |
| Line 21 | Total Colorado income: the sum of the Colorado column on lines 5, 7, 9, 11, 13, 15, 17 and 19. |
| Line 22 | All federal adjustments to income from Form 1040 (list the type). |
| Line 23 | The part of those adjustments Colorado allows. Educator expenses, IRA, reservist and similar business expenses, HSA, self-employment tax, self-employed health insurance, SEP and SIMPLE deductions follow the ratio of Colorado wages or self-employment income to total; student loan interest follows the ratio of line 21 to line 20; early-withdrawal penalties paid while a Colorado resident and armed forces moving expenses are allowed as paid. |
| Line 24 | Federal adjusted gross income from your Form 1040. |
| Line 25 | Colorado adjusted gross income: line 21 minus line 23. |
Lines 26–33: Additions and Subtractions
| Line | What to enter |
|---|---|
| Line 26 | Additions to adjusted gross income: the sum of lines 5 through 7 and line 9 of the DR 0104, excluding charitable contribution adjustments. |
| Line 27 | The part of line 26 that is non-Colorado state or local bond interest earned while you were a Colorado resident. |
| Lines 28 and 29 | Line 28 is lines 24 and 26 added together; line 29 is lines 25 and 27 added together. |
| Line 30 | Subtractions: the amount from line 11 of the DR 0104, excluding qualifying charitable contributions. |
| Line 31 | The part of line 30 that follows the Colorado income: the state tax refund subtraction included on line 19, the federal interest subtraction included on line 7, the pension or annuity and PERA or DPS retirement subtractions included on line 13, and the Colorado agricultural capital gain subtraction included on line 20. |
| Line 32 | Modified federal adjusted gross income: line 28 minus line 30. |
| Line 33 | Modified Colorado adjusted gross income: line 29 minus line 31. |
Lines 34–36: Colorado Percentage and Tax
| Line | What to enter |
|---|---|
| Line 34 | Divide line 33 by line 32 and round to four decimal places (for example, 62.4817%). This is your Colorado percentage. |
| Line 35 | The tax from the Colorado tax table on the income reported on DR 0104, line 12, as if you were a full-year resident. |
| Line 36 | Apportioned tax: line 35 multiplied by the percentage on line 34. Enter it on DR 0104, line 13. |
Worked Example — A Part-Year Resident
Suppose a taxpayer lived in Colorado from January through June 2025 and in another state for the rest of the year. Line 28, modified federal adjusted gross income, is $80,000, and line 29, modified Colorado adjusted gross income, is $38,000. Line 34 is 38,000 / 80,000, or 47.5000%. If the tax table gives $3,016 on line 35 for the taxable income on DR 0104, line 12, line 36 is $3,016 × 47.5%, or $1,432.60, which goes on DR 0104, line 13. (An illustration with made-up numbers; use the Colorado tax table for your own line 35.)
Common Mistakes to Avoid
- Filing the DR 0104 without this schedule. The DR 0104 tells part-year residents and nonresidents to submit it.
- Leaving the federal column blank. The percentage on line 34 needs both columns.
- Counting income from the wrong months. For a part-year resident, only the part earned while living in Colorado, plus Colorado-source income, belongs in the Colorado column.
- Using the Colorado column for federal-only items. Line 27 covers only non-Colorado bond interest earned while a Colorado resident.
- Forgetting line 36 goes on DR 0104 line 13. The full-year tax table is not used for the final tax.
- Skipping the residency boxes for a spouse who lived in a different state.
Frequently Asked Questions
Do I file the DR 0104PN by itself? No. It is submitted together with the DR 0104 and carries the apportioned tax to line 13 of the return.
Who has to use it? Anyone who, or whose spouse, lived in another state for all or part of 2025 and files a Colorado return, including nonresidents with Colorado-source income.
What goes on line 36? The apportioned tax: the tax from the Colorado tax table (line 35) multiplied by your Colorado percentage (line 34). It is entered on DR 0104, line 13.
How is the percentage figured? Line 33 (modified Colorado adjusted gross income) divided by line 32 (modified federal adjusted gross income), rounded to four decimal places.
Which federal form do I use if I filed a 1040-NR? Mark 1040-NR on line 3 and follow the DR 0104 booklet instructions for filers of Form 1040-NR.
Can I e-file with the DR 0104PN? Yes. The schedule can be filed with the DR 0104 through Revenue Online or approved software, or on paper.
Final Review Before Filing
- You completed lines 1 through 11 of the DR 0104 before starting the schedule.
- Both columns are filled in on every income line, and no Colorado amount is higher than its federal amount.
- Residency boxes and dates are marked for you and, if filing jointly, your spouse.
- Line 34 is rounded to four decimal places and line 36 equals line 35 times line 34.
- Line 36 is entered on DR 0104, line 13.
- The DR 0104PN is submitted with the DR 0104.
Sources & verification
- Issuing agency: Colorado Department of Revenue
- Official documents: 2025 Form DR 0104PN (PDF) · 2025 DR 0104 Booklet (PDF) · Colorado Department of Revenue
- Checked against: the 2025 Form DR 0104PN (09/24/25) and the 2025 DR 0104 Booklet
- Last verified: October 22, 2026
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General information from the official form and its instructions, not advice for your circumstances. See the full disclaimer.