Colorado Amended Income Tax Return Form

Amended Income Tax Return Form
DR 0104X 2023 Amended Individual Income Return Instructions
DR 0104X (11/28/23)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov

=DO=NOT=SEND=

2023 Amended Individual Income Return Instructions
You MUST use the amended return form that corresponds to the tax year
you are amending or your amended return cannot be processed.
Use the DR 0104X, Amended Colorado Income Tax
Return, to correct the individual income tax return you
already filed for the specific tax year. Please refer to the
104 Book for line-by-line instructions and details about
specific additions, subtractions, and tax credits.
After completing the Amended Colorado Income Tax
Return, file it with a computer, smartphone, or tablet
at Colorado.gov/RevenueOnline to use our free and
secure Revenue Online service. By filing your return
electronically, you significantly reduce the chance of
errors. If you cannot file electronically for any reason,
mail the following form as instructed.
Complete the return with the corrected amounts, as
amended.

Amending form DR 0104EZ

This form may also be used to amend a DR 0104EZ
either to correct an error or to include a credit, addition, or
subtraction that was not previously claimed or reported on
the original filing. Enter zero on any line of the DR 0104X
that is not applicable to you. You may use the table below
to locate the corresponding line references between the DR
0104EZ and the DR 0104X.
DR 0104EZ DR 0104X
Federal Taxable Income

Line 1

Line 1

Colorado Tax from tax table

Line 2

Line 11

Income Tax Withheld

Line 3

Line 21

Overpayment from original return

Line 9

Line 37

Amount owed from original return Line 10

Attachments

Line 39

Refer to the 104 Book to see which attachments are
required for your tax situation. You must submit all
required documentation with this return - even if you
submitted it with your original return. This includes
all supporting forms and schedules as well as copies
of certificates. All attachments and certifications must
be included with the amended return even if there is no
change to that credit or tax attribute. Part-year residents
and nonresidents must include the corrected Form 104PN.
If this amended return is the result of an adjustment made
by the Internal Revenue Service, include a copy of the
federal revenue agent’s report with supporting schedules.
Submit a copy of the federal record of account to support
any changes to federal taxable income.

Amount Owed

Compute the amount owed to the state on lines 40 through
46 of the amended return. Any decrease in the amount
of the overpayment (line 40) or increase in the amount
owed (line 41) will indicate that an amount is owed with the
amended return. If you have any unpaid balance from your
original return, the amount calculated on line 46 will be
added to your delinquency. Or, if a refund was issued with
the original return, you may receive an assessment that
requires repayment of your refund to the state.

Refund Amount

Compute the amount of refund credit available on lines
37 through 49 of the amended return. Any increase in the
amount of the overpayment (line 37) or decrease in the
amount owed (line 42) will indicate that an overpayment
is available on the amended return. The overpayment can
be credited to estimated tax (line 50) for the following tax
period, or can be requested as a refund (line 51). If you
previously paid additional tax with your original return, the
full refund amount shall consider this. Or, if you received a
higher refund amount on your original return, you may in
fact now owe the state.

Direct Deposit

Complete the direct deposit information if you want your
refund deposited directly into your account at a United
States bank or other financial institution.

Deceased Taxpayer

If the taxpayer died since the original return was filed and
you are requesting a refund, you must submit a copy of the
DR 0102 — Claim for Refund Due Deceased Taxpayer and
a copy of the death certificate. Check the deceased box
after the decedent’s name.

Federal Net Operating Loss

A federal net operating loss carried back to a tax year
beginning on or after January 1, 1987, or carried forward
will be allowed for Colorado income tax purposes. A
nonresident or a part-year resident may carry back or
forward that portion of his federal net operating loss that
is from Colorado sources or which relates to the Colorado
portion of the year.

Statute of Limitations

The statute of limitations for filing a Colorado claim for
refund is generally four years from the original due date of
the return or three years from the date of last payment of
tax for the year involved, whichever is later. The statute of

DR 0104X (11/28/23)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov

=DO=NOT=SEND=

limitations for claiming a refund that is the result of a net
operating loss carry-back or an investment tax credit carryback is four years from the due date of the return for the
year in which the loss or credit originated. See the Individual
Income Tax Guide available at Tax.Colorado.gov

Protective Claims

If this amended return is being filed as a protective
claim that is contingent on future events and may not be
determinable until after the time period for filing a claim for
refund expires, check the protective claim box under reason
for filing corrected return.

Change in Filing Status

If the amended return is being filed to change the filing
status from single or married separate to joint, the taxpayer
that filed the single return must be listed first on the
amended return. If both taxpayers have filed single, then
either taxpayer can be listed first and the explanation must
specify that one of the original returns was filed under a

different primary Social Security number (SSN) or ITIN.
If the amended return is being filed to change the
filing status from joint to single or married separate,
the taxpayer whose SSN or ITIN was listed first on
the joint return should include all applicable tax data
in their amended return. The taxpayer whose SSN or
ITIN was listed second on the joint return must have an
explanation that specifies the original return was filed
under a different primary SSN or ITIN.
See FYI General 11 at
Tax.Colorado.gov/guidance-publications
File this return and pay electronically at
Colorado.gov/RevenueOnline, or if you cannot, make
checks payable to:
Colorado Department of Revenue.

MAILING ADDRESS FOR FORM DR 0104X
WITH

WITHOUT

PAYMENT

PAYMENT

COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0006

COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0005

Mail To

Mail To

These addresses and ZIP codes are exclusive to the Colorado Department of Revenue, so a street address is not required.

DR 0104X (11/28/23)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 1 of 4

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(0015)

2023 Amended Colorado Individual Income Tax Return
Reason for amended return (mark one)

From tax year ending (YYYY)

Investment credit carryback

Other, include explanation
From tax year ending (YYYY)

Federal net operating loss carryback

Changing filing status
From tax year ending (YYYY)

Federal net capital loss carryback

Changing residency status

Protective claim, include explanation
Your Last Name

Date of Birth (MM/DD/YYYY)

Your First Name

SSN or ITIN

Enter the following information from your current
driver license or state identification card.

Deceased

Middle Initial

If checked and claiming a refund, you must include
the DR 0102 and death certificate with your return.

State of Issue

Last 4 characters of ID number Date of Issuance

If Joint, Spouse’s Last Name

Spouse’s First Name

Spouse’s Date of Birth (MM/DD/YYYY) Spouse’s SSN or ITIN

Deceased

Enter the following information from your spouse’s
current driver license or state identification card.

Middle Initial

If checked and claiming a refund, you must include
the DR 0102 and death certificate with your return.

State of Issue

Last 4 characters of ID number Date of Issuance

Mailing Address

City

Phone Number

State

ZIP Code

Foreign Country (if applicable)

Include W-2s and 1099s with CO withholding. Use only for line 21
As Amended
1.	 Enter Federal Taxable Income from 1040, 1040 SR, 1040 SP, or 1040X	
Additions to Federal Taxable Income
2.	 State and Local Income taxes or general sales taxes claimed on
federal form 1040, Schedule A. (see instructions)	

	1

00

	2

00

3.	 Qualified Business Income Deduction Addback (see instructions) 	

	 3

00

4.	 Federal Deduction Addback (see instructions)	

	 4

00

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DR 0104X (11/28/23)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 2 of 4

Name

SSN or ITIN

5.	 Nonqualified CollegeInvest Tuition Savings Account distributions (see instructions)	 	5

00

6.	 Nonqualified Colorado ABLE Account distributions (see instructions)	

	 6

00

7.	 Other Additions, explain (see instructions)	

	 7

00

Explain:

8.	 Subtotal, sum of lines 1 through 7		
8
00
Colorado Subtractions
9.	 S
 ubtractions from the DR 0104AD Schedule, line 23, you must submit the
	9
DR 0104AD schedule with your return.	
00
10.	 Colorado Taxable Income, subtract line 9 from line 8	
	 10
Tax, Prepayments and Credits: see 104 Book for full-year tax table and part-year DR 0104PN Schedule
11.	 Colorado Tax from tax table or the DR 0104PN line 36, you must submit the
	 11
DR 0104PN with your return if applicable.	
12.	 Alternative Minimum Tax from the DR 0104AMT line 8, you must submit the
DR 0104AMT with your return.	
	12

00

13.	 R
 ecapture of prior year credits	

00

	13

00
00

14.	 S
 ubtotal, sum of lines 11 through 13		 14
15.	 Nonrefundable Credits from the DR 0104CR line 54, the sum of lines 15, 16, and 17
cannot exceed line 14, you must submit the DR 0104CR with your return.	
	 15
16.	 T
 otal Nonrefundable Enterprise Zone credits used – as calculated, or from
the DR 1366 line 85, the sum of lines 15, 16, and 17 cannot exceed line 14,
you must submit the DR 1366 with your return.		
	 16
17.	 Strategic capital tax credit from DR 1330, the sum of lines 15, 16, and 17 cannot
exceed line 14, you must submit the DR 1330 with your return.	
	
	 17

00

18.	 Net Income Tax, sum of lines 15, 16, and 17. Subtract that sum from line 14	
19.	 U
 se Tax reported on the DR 0104US schedule line 7, you must submit
the DR 0104US with your return.	
	

18

00

	 19

00

20

00

	 21

00

20.	 Net Colorado Tax, sum of lines 18 and 19	
21.	 C
 O Income Tax Withheld from W-2s and 1099s, you must submit the W-2s
and/or 1099s claiming Colorado withholding with your return. 	
	

00
00
00

22.	 P
 rior-year Estimated Tax Carryforward	
23.	 E
 stimated Tax Payments, enter the sum of the quarterly payments remitted
for this tax year.	

	 22

00

   23

00

24.	 E
 xtension Payment remitted with DR 0158-I.	

	24

00

25.	 Other payments:

DR 0104BEP

DR 0108

DR 1079

	 25

00

DR 0104X (11/28/23)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 3 of 4

*230104X=39999*
Name

SSN or ITIN

26.	 Gross Conservation Easement Credit from the DR 1305G line 33, you must
submit the DR 1305G with your return.	
	 26
27.	 Innovative Motor Vehicle and Innovative Truck Credit from form DR 0617, you must
submit each DR 0617 with your return.	
	 27
28.	 Refundable Credits from the DR 0104CR line 16, you must submit the
DR 0104CR with your return.	
	 28
29.	 Subtotal, sum of lines 21 through 28	

	29

00
00
00
00

Modified AGI for TABOR
Lines 30 through 33 are only used to calculate your TABOR Credit, they do not affect your Colorado tax liability.
30.	 F
 ederal Adjusted Gross Income from your federal income tax form:
1040, 1040 SR, or 1040 SP	

	 30

00

31.	 N
 ontaxable Social Security Income	

	31

00

32.	 N
 ontaxable interest income from state and local bonds	

	32

00

33

00

34.	 S
 tate Sales Tax Refund: For full-year Colorado residents, born before 2005, or
full-year Colorado residents who are under the age of eighteen but are required
to file a return. Enter $800 for one qualifying taxpayer or $1,600 for two qualifying
taxpayers filing jointly. See instructions if you are filing an extension.	
	34

00

33.	 S
 um of lines 30 through 32: Modified AGI for TABOR	

This space is reserved for future use.

35.	 S
 um of lines 29 and 34	
	35
If you want the Department of Revenue to compute and mail your refund, or compute your balance due and mail
a bill, stop here and leave lines 36 through 51 blank. If you want to compute the refund or balance due yourself,
continue with line 36.

00

36.	 Overpayment, if line 35 is greater than line 20 then subtract line 20 from line 35	 	36

00

37.	 Enter the overpayment from your original return or as previously adjusted	
38.	 If line 20 is greater than line 35, then subtract line 35 from line 20 and enter
the amount owed	

	37

00

	 38

00

39.	 Enter the amount owed from your original return or as previously adjusted	
Compute the Amount Owed

	39

00

40.	 Subtract line 36 from line 37, if the result is negative then enter zero	

	40

00

41.	 Subtract line 39 from line 38, if the result is negative then enter zero	

	41

00

42.	 Additional tax due, sum of lines 40 and 41	

	42

00

*230104X=49999*

DR 0104X (11/28/23)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 4 of 4

Name

SSN or ITIN

43.	 Interest due on additional tax	

	43

00

44.	 Penalty due	

	44

00

45.	 Estimated tax penalty due, you must submit the DR 0204 with your return.	

	45

00

46.	 Payment due with this return, sum of lines 42 through 45

	 46

Paid electronically

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 insufficient or uncollected funds, the Department of Revenue may collect the payment amount directly from your bank
account electronically.

File and pay online at Colorado.gov/RevenueOnline
We strongly recommend that you file using Revenue Online. If you cannot efile, see mailing instructions.
Compute the Refund
47.	 Subtract line 37 from line 36, if the result is negative then enter zero.	

	47

00

48.	 Subtract line 38 from line 39, if the result is negative then enter zero.	

	48

00

49.	 Overpayment, sum of lines 47 and 48	

	49

00

50.	 Amount you want credited to 2024 estimated tax.	

	50

00

51.	 Refund claimed with this return, subtract line 50 from line 49.	

	51

00

Direct
Deposit

Routing Number

Type:

Checking

Savings

CollegeInvest 529

Account Number

For questions regarding CollegeInvest direct deposit or to open an account, visit CollegeInvest.org or call 800-448-2424.

Sign your return
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 Address

Paid Preparer’s Phone

City

State

ZIP

If you are filing this return with a check or
payment, please mail the return to:

If you are filing this return without a check or
payment, please mail the return to:

COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0006

COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0005

These addresses and ZIP codes are exclusive to the Colorado Department of Revenue, so a street address is not required.