Colorado Amended Income Tax Return Form

Amended Income Tax Return Form
DR 0104X 2025 Amended Individual Income Return Instructions
DR 0104X (10/09/25)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov

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2025 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 0104E Z
This form may also be used to amend a DR 0104E Z 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 0104E Z and the DR 0104X.
Line Verbiage

DR 0104E Z

DR 0104X

Federal Taxable Income

Line 1

Line 1

Colorado Tax from tax table

Line 2

Line 13

Income Tax Withheld

Line 3

Line 24

Overpayment from original return

Line 10

Line 41

Amount owed from original return

Line 11

Line 43

Attachments
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 44 through 50 of the amended return. Any decrease
in the amount of the overpayment (line 44) or increase in the amount owed (line 45) 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 50 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 40 through 43 and 51 through 55 of the
amended return. Any increase in the amount of the overpayment (line 41) or decrease in the amount

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DR 0104X (10/09/25)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov

owed (line 52) will indicate that an overpayment is available on the amended return. The overpayment
can be credited to estimated tax (line 54) for the following tax period, or can be requested as a refund
(line 55). 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 on Behalf of a 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 properly carried back to a tax year, or carried forward will be allowed for
Colorado income tax purposes. A taxpayer must enter as an “other addition” on line 9 of form DR
0104X any non-Colorado portion of a federal net operating loss deduction, determined pursuant to 1
CCR 201-2, Rule 39-22-504–1.
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 (excluding extensions) or three years from the date of last payment of tax for
the year involved, whichever is later. The statute of limitations for claiming a refund that is the result
of a net operating loss carry-back is generally four years from the due date of the return (excluding
extensions) for the year in which the loss originated. See the Individual Income Tax Guide.
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. Include with your return a statement identifying and
describing the contingencies upon which your protective claim depends.
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 (S S N) or I T I N.
If the amended return is being filed to change the filing status from joint to single or married
separate, the taxpayer whose S S N or I T I N was listed first on the joint return should include all
applicable tax data in their amended return. The taxpayer whose S S N or I T I N was listed second
on the joint return must have an explanation that specifies the original return was filed under a
different primary S S N or I T I N.
See Tax Topics: Penalties and Interest.
File this return and pay electronically at Colorado.gov/RevenueOnline, or if you cannot, make
checks payable to:
Colorado Department of Revenue.

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DR 0104X (10/09/25)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov

Mailing Address For Form DR 0104X
With Payment, Mail To
COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0006
Without Payment, Mail To
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.

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COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 1 of 9

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(0015)

2025 Amended Colorado Individual Income Tax Return
Reason for amended return (mark one)
Federal net operating loss carryback

Other, include explanation

Federal net capital loss carryback

Changing filing status

Protective claim, include explanation

Changing residency status

From Tax Year Ending (YYYY) if you checked one of the carrybacks

Taxpayer Information
Your Last Name
Date of Birth (MM/DD/YYYY)

Your First Name
S S N or I T I N

Deceased:

Your Middle Initial

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

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

Last 4 characters of ID number

Date of Issuance (MM/DD/YYYY)

Spouse’s Information
If Joint, Spouse’s Last Name
Date of Birth (MM/DD/YYYY)

Spouse’s First Name
S S N or I T I N

Deceased:

Spouse’s Middle Initial

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

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

Last 4 characters of ID number

This page is required.

Date of Issuance (MM/DD/YYYY)

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COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 2 of 9

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Your Last Name (match page 1)

Your First Name (match page 1)

Your Middle Initial

S S N or I T I N (match page 1)

Contact Information
Mailing Address

Phone Number

City

State

ZIP Code

Foreign Country (if applicable)

Dependents
If you have more than 5 dependents, you must file electronically.
Dependent 1: Child Tax Credit:
Last Name

Dependent 2: Child Tax Credit:
Last Name

Dependent 3: Child Tax Credit:
Last Name

Dependent 4: Child Tax Credit:
Last Name

Dependent 5: Child Tax Credit:
Last Name

Yes

Deceased:

Yes

First Name

Yes

Deceased:

Deceased:

Deceased:

Deceased:

First Name

This page is required.

Year of Birth

S S N or I T I N

Year of Birth

S S N or I T I N

Year of Birth

S S N or I T I N

Year of Birth

Yes

First Name

Yes

S S N or I T I N

Yes

First Name

Yes

Year of Birth

Yes

First Name

Yes

S S N or I T I N

Yes

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Your Last Name (match page 1)

DR 0104X (10/09/25)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 3 of 9

Your First Name (match page 1)

Your Middle Initial

S S N or I T I N (match page 1)

Amount As Amended
1. Federal Taxable Income from form 1040, 1040 S R , or
1040 S P, line 15 or 1040X line 5c

1

00

Additions to Federal Taxable Income
2. State Income Tax Addback (see instructions)

2

3. Qualified Business Income Deduction Addback
(see instructions)

3

4. Standard or Itemized Federal Deduction Addback
(see instructions)

4

5. Business meals deducted pursuant to section 274(k) of the
Internal Revenue Code

5

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

6

7. Nonqualified Colorado ABLE Account distributions
(see instructions)

7

8. Reserved for future use

8

9. Other Additions, explain (see instructions)

9

00
00
00
00
00
00
00
00

Explain:

10. Subtotal, sum of lines 1 through 7 and line 9

This page is required.

10

00

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Your Last Name (match page 1)

DR 0104X (10/09/25)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 4 of 9

Your First Name (match page 1)

Your Middle Initial

S S N or I T I N (match page 1)

Colorado Subtractions
11. Subtractions from the DR 0104A D Schedule, line 22, you
must submit the DR 0104A D schedule with your return

11

12. Colorado Taxable Income, subtract line 11 from line 10

12

00
00

Tax, Prepayments and Credits: see 104 Book for full-year tax table and part-year DR 0104PN Schedule
13. Colorado Tax from tax table or the DR 0104P N line 36, you
must submit the DR 0104P N with your return if applicable

13

14. Alternative Minimum Tax from the DR 0104A M T line 8, you
must submit the DR 0104A M T with your return

14

15. Recapture of prior year credits

15

16. Subtotal, sum of lines 13 through 15

16

17. Nonrefundable Credits from the DR 0104C R line 65, the
sum of lines 17, 18, 19, and 20 cannot exceed line 16, you
must submit the DR 0104C R with your return
18. Nonrefundable Enterprise Zone credits used – as
calculated, or from the DR 1366 line 26, the sum of lines
17, 18, 19, and 20 cannot exceed line 16, you must submit
the DR 1366 with your return
19. Nonrefundable CHIPS Zone Credit from DR 1370, line 22,
the sum of lines 17, 18, 19, and 20 cannot exceed line 16,
you must submit DR 1370 with your return

17

00
00
00

00

00

18

19

20. Strategic Capital Tax Credit from DR 1330, the sum of lines
17, 18, 19, and 20 cannot exceed line 16, you must submit
the DR 1330 with your return

20

21. Net Income Tax, subtract the sum of lines 17, 18, 19, and
20 from line 16

21

22. Repayment of credit from form DR 0619, lines 4 and 11,
you must submit the DR 0619 with your return

22

This page is required.

00

00

00

00
00

DR 0104X (10/09/25)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 5 of 9

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Your Last Name (match page 1)

Your First Name (match page 1)

Your Middle Initial

S S N or I T I N (match page 1)

Tax, Prepayments and Credits (continued):
23. Net Tax and Required Repayment, sum of lines 21 and 22

23

24. Colorado Income Tax Withheld from W-2s and 1099s, you
must submit the W-2s and/or 1099s claiming Colorado
withholding with your return

24

25. Prior-year Estimated Tax Carryforward

25

26. Estimated Tax Payments, enter the sum of the quarterly
payments remitted for this tax year

26

27. Extension Payment remitted with the DR 0158

27

28. Other Prepayments:

DR 0104B E P

DR 1079

29. Gross Conservation Easement Credit from the DR 1305G
line 33, you must submit the DR 1305G with your return

28
29

30. Innovative Motor Vehicle and Innovative Truck Credit for a
vehicle you purchased or leased from form DR 0617, you
must submit the DR 0617(s) with your return

30

31. Refundable Credits from the DR 0104C R line 26, you must
submit the DR 0104C R with your return

31

32. Additional credit from form DR 0619, line 3 and 10, you
must submit the DR 0619 with your return

32

33. Subtotal, sum of lines 24 through 32

33

This page is required.

00

00

00
00
00
00
00

00

00
00
00

DR 0104X (10/09/25)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 6 of 9

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Your Last Name (match page 1)

Your First Name (match page 1)

Your Middle Initial

S S N or I T I N (match page 1)

Modified Adjusted Gross Income (A G I) for TABOR Sales Tax Refund
Lines 34 through 37 are only used to calculate your TABOR amount and do not affect your
Colorado tax liability.
34. Federal Adjusted Gross Income from your federal income
tax form: 1040, 1040 S R, 1040 S P, or 1040X line 11a

34

35. Nontaxable Social Security Income

35

36. Nontaxable interest income from state and local bonds

36

37. Sum of lines 34 through 36:
Modified A G I for TABOR amount

37

00
00
00
00

Modified A G I Tiers for TABOR State Sales Tax Refund
If line 37 is:

$52,000
or less

$52,001 –
$105,000

$105,001 –
$168,000

$168,001 –
$233,000

$233,001 –
$299,000

$299,001
or more

Single Filers Enter

$19

$25

$29

$35

$37

$59

Joint Filers Enter

$38

$50

$58

$70

$74

$118

38. TABOR State Sales Tax Refund: For full-year Colorado
residents, born before 2007, or full-year Colorado residents
who are under the age of eighteen but are required to file
a return. Your return must be postmarked or transmitted
by the extension due date. Use the amount on line 37 and
reference the table above

38

39. Sum of lines 33 and 38

39

00
00

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 40 through 55 blank. If you want to compute the refund
or balance due yourself, continue with line 40.
40. Overpayment, if line 39 is greater than line 23 then subtract
line 23 from line 39

This page is required.

40

00

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Your Last Name (match page 1)

DR 0104X (10/09/25)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 7 of 9

Your First Name (match page 1)

Your Middle Initial

S S N or I T I N (match page 1)

41. Enter the overpayment from your original return or as
previously adjusted

41

42. If line 23 is greater than line 39, then subtract line 39 from
line 23 and enter the amount owed

42

43. Enter the amount owed from your original return or as
previously adjusted

43

00
00
00

Compute the Amount Owed
44. Subtract line 40 from line 41, if the result is negative then
enter zero

44

45. Subtract line 43 from line 42, if the result is negative then
enter zero

45

46. Additional tax due, sum of lines 44 and 45

46

47. Interest due on additional tax

47

48. Penalty due

48

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

49

00
00
00
00
00
00

50. Payment due with this return, sum of lines 46 through 49
Paid Electronically

50

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.
This page is required.

DR 0104X (10/09/25)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 8 of 9

*250104X=89999*
Your Last Name (match page 1)

Your First Name (match page 1)

Your Middle Initial

S S N or I T I N (match page 1)

Compute the Refund
51. Subtract line 41 from line 40, if the result is negative then
enter zero

51

52. Subtract line 42 from line 43, if the result is negative then
enter zero

52

53. Overpayment, sum of lines 51 and 52

53

54. Amount you want credited to the next year’s estimated tax

54

55. Refund claimed with this return, subtract line 54 from line 53

55

00
00
00
00
00

Direct Deposit
Routing Number

Type:

Account Number

Checking

Savings

CollegeInvest
529

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

This page is required.

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DR 0104X (10/09/25)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 9 of 9

Your Last Name (match page 1)

Your First Name (match page 1)

Your Middle Initial

S S N or I T I N (match page 1)

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’s 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 Code

File and Pay
You may file and pay at: Colorado.gov/RevenueOnline or
If you are mailing this return with a check or payment, please send all nine required pages to:
Colorado Department of Revenue
Denver, CO 80261-0006
If you are mailing this return without a check or payment, please send all nine required pages to:
Colorado Department of Revenue
Denver, CO 80261-0005
These ZIP codes are exclusive to the Colorado Department of Revenue, so a street address is not required.

This page is required.