Colorado Tax Credits for Individuals

Tax Credits for Individuals
DR 0104CR, Individual Credit Schedule 2022
*230104CR19999*
DR 0104CR (11/21/23)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 1 of 4

Form 104CR

Individual Credit Schedule 2023
Taxpayer’s Last Name

First Name

Middle Initial SSN or ITIN

Use this schedule to calculate your income tax credits. For best results, visit Tax.Colorado.gov 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 file your return and attachments electronically. Otherwise, include all required
documents with your paper return.
• If you received any of these credits from a partnership or S corporation, 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,
submit with your return a written statement that includes all relevant information.
• Round all dollar amounts to the nearest whole dollar. Calculate percentages to four decimal places (i.e., xxx.xxxx).

Part I — Refundable Credits
1.	 CO Child tax credit from line 22 (or 24) of the DR 0104CN. You must submit the
00
DR 0104CN with your return.	
	1
2.	 Child Care Expenses Credit from the DR 0347, you must submit the DR 0347 with
00
your return.	
	2
SSN Filers Only - Earned Income Tax Credit (EITC) - 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. Read the instructions
in the 104 book and Income Tax Topics: Earned Income Tax Credit for additional guidance on completing this section. Only
check the “Deceased” box for a qualifying child if the child was born and died in 2023 and was not assigned an SSN. You must
submit a copy of the child’s birth certificate, death certificate, or hospital records showing a live birth with your return.
3.	 Enter the amount of Earned Income calculated for your federal return.	
4.	 Enter the federal EITC you claimed.	

Qualifying Child’s Last Name

Qualifying Child’s First Name

00

	3
Year of Birth

	4

SSN

00
Deceased*

*Check only if child was deceased before SSN was assigned in 2023, see instructions.

*230104CR29999*

DR 0104CR (11/21/23)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 2 of 4

Name

SSN or ITIN

00
5.	 COEITC, multiply line 4 by 50% (0.50).		
5
6.	 Part-year residents only, multiply line 5 by the percentage on line 34 of the
00
DR 0104PN (If the percentage exceeds 100%, use 100%.)		
6
7.	 Business Personal Property Credit: Use the worksheet in the 104 Book
instructions to calculate. You must submit copy of the assessor’s statement
00
with your return.	
	7
8.	 Refundable Renewable Energy Tax Credit from line 86 of the DR 1366. You must
00
submit the DR 1366 with your return.	
	8
9.	 ITIN Filers or Certain Filers Under Age 25 Only - COEITC from line 18 (or 19) of
00
DR 0104TN. You must submit DR 0104TN with your return.	
	9
10.	 Early Childhood Educator Income Tax Credit.
00
You must submit the DR 1703 with your return.	
	 10
11.	 SALT Parity Act Credit (see instructions).	
	 11
12.	 Credit for conversion costs to an employee-owned business model. You must
submit the certificate from the Office of Economic Development with your return.	 	 12

00

13.	 Alternative Transportation Options Credit	
	 13
14.	 Refundable Heat Pump Credit (assigned to you by the building owner)
from line 8 of DR 1322, which you must submit with your return.	
	 14
15.	 Refundable Residential Energy Storage Systems Credit (assigned to you by the
building owner) from line 10 of DR 1307, which you must submit with your return.	 	 15
16.	 Total refundable credits, sum of lines 1, 2, 5 (or 6), and 7 through 15. Enter the sum
on the DR 0104 line 28.		
16

00

00

00
00
00

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 loss from more than one state, you must file electronically. Lines 18 through 21 must be
calculated and reported separately for each even if there was no tax liability to the state.
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 that state.
17.	 Name of other state:
18.	 Total of lines 11 and 12 Form 104	
19.	 Modified Colorado adjusted gross income from sources in the other state, see
Income Tax Topics: Credit for Tax Paid to Another State.	

	 18

00

	 19

00

20.	 Total modified Colorado adjusted gross income	

	 20

00

21.	 Divide line 19 by line 20. Round to four decimal places, i.e. xxx.xxxx		 21

%

00
22.	 Multiply line 18 by the percentage on line 21		
22
23.	 Tax liability to the other state	

	 23

00

24.	 Allowable credit, the smaller of lines 22 or 23 	

	 24

00

*230104CR39999*

DR 0104CR (11/21/23)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 3 of 4

Name

SSN or ITIN

Part III — Other Credits
Visit Tax.Colorado.gov/Income-Tax-Credits for limitations that are specific to each credit. Use the first column to report
the total credit 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.
Available Credit
Column (A)

Credit Used
Column (B)

25.	 Carry forward of prior year plastic recycling
investment credit	

	 25

00

00

26.	 Colorado Minimum Tax Credit	

	 26

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

00

2023 Federal Minimum Tax Credit (fill below):

27.	 Carry forward of prior year Historic Property
Preservation credit (per §39-22-514, C.R.S.)	
	 27
28.	 Child Care Center Investment credit, you must submit
a copy of your facility license and a list of depreciable
tangible personal property with your return.	
	 28
29.	 Employer Child Care Facility Investment credit, you
must submit a copy of your facility license and a list
of depreciable tangible personal property with your
return.	
	 29
30.	 School-to-Career Investment credit, you must submit
a copy of the certification with your return.	
	 30
31.	 Colorado Works Program credit, you must submit
a copy of the letter from the county Department of
Social/Human Services with your return.	
	 31
32.	 Child Care Contribution credit, you must submit each
DR 1317 with your return.	
	 32
33.	 Long-term Care Insurance credit, you must submit a
year-end statement to show premiums paid with your
return. See FYI Income 37.	
	 33
34.	Carry forward of prior year Aircraft Manufacturer
New Employee credit	
	 34
35.	 Credit for Environmental Remediation of Contaminated
Land, you must submit a copy of the CDPHE
certification with your return.	
	 35
36.	 Colorado Job Growth Incentive credit, you must
submit certification from OEDIT with your return.	 	 36
37.	 Certified Colorado Disability Funding Committee
License Fee credit, you must submit a copy of the
certification with your return.	
	 37
38.	 Advanced Industry Investment credit, you must submit
a copy of the certification with your return.	
	 38
39.	 Affordable Housing credit, you must submit CHFA
certification with your return.	
	 39

*230104CR49999*

DR 0104CR (11/21/23)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 4 of 4

SSN or ITIN

Name

Available Credit
Column (A)

40.	 Carry forward of prior year Credit for Food
Contributed to Hunger-Relief Charitable
Organizations	
	 40
00
41.	 Preservation of Historic Structures credit
(per §39- 22-514.5, C.R.S.) carried forward from a
prior year	
	 41
00
42.	 Preservation of Historic Structures credit (per
§39-22- 514.5, C.R.S.), you must submit the
certificate from OEDIT, History Colorado, or local
granting authority with your return.	
	 42
00
43.	 If you are claiming the Preservation of Historic Structures credit enter your credit
certificate number issued by OEDIT, History Colorado, or local granting authority.	 	 43
44.	Rural Jump–Start Zone credit, you must submit
certificate from Office of Economic Development
00
AND the DR 0113 with your return.	
	 44
45.	 Rural & Frontier Health Care Preceptor credit, you
00
must submit your certification with your return.	
	 45
46.	 Retrofitting a Residence to Increase a Residence’s
Visitability Credit, you must submit certificate from
00
Division of Housing.	
	 46

Credit Used
Column (B)
00
00

00

00
00
00

If you are claiming a Retrofitting a Residence to Increase a Residence’s Visitability Credit, enter your credit certificate number issued by Division of Housing

47.	 Credit for employer contributions to employee 529
plan, you must submit DR 0289 with your return.	 	 47
48.	 Credit for employer paid leave of absence for live
organ donation. Employer must complete and submit
form DR 0375 with their return.	
	 48

00

00

00

00

49.	 Wildfire Mitigation Expenses Credit	
	 49
00
50.	 Nonrefundable Heat Pump Credit from line 5b of DR
1322, which you must submit with your return.	
	 50
00
51.	 Nonrefundable Residential Energy Storage Systems
Credit from line 3 of DR 1307, which you must submit
with your return	
	 51
00
52.	 Homeless Contribution Credit, you must submit the
certificate (to substantiate your contribution)	
	 52
00
53.	 Total of column A lines 25 through 52 (exclude line 43
00
certificate number)		 53
54.	Nonrefundable Credits Used, total of column B plus any amount from line 24, exclude
line 43 certificate number. Also enter this amount on the DR 0104 line 15. Credit used
cannot exceed credit available.		
54

00
00
00
00

00