Colorado Amended Income Tax Return Form

Amended Income Tax Return Form
DR 0104X 2024 Amended Individual Income Return Instructions
DR 0104X (10/16/24)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov

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2024 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.
Line Verbiage

DR 0104EZ

DR 0104X

Federal Taxable Income

Line 1

Line 1

Colorado Tax from tax table

Line 2

Line 12

Income Tax Withheld

Line 3

Line 21

Overpayment from original return

Line 9

Line 38

Amount owed from original return

Line 10

Line 41

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 41 through 47 of the amended return. Any decrease
in the amount of the overpayment (line 41) or increase in the amount owed (line 42) 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 47 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 40 and 48 through 52 of the
amended return. Any increase in the amount of the overpayment (line 38) or decrease in the amount

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DR 0104X (10/16/24)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov

owed (line 49) will indicate that an overpayment is available on the amended return. The overpayment
can be credited to estimated tax (line 51) for the following tax period, or can be requested as a refund
(line 52). 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 limitations for claiming a refund that is the result of a net operating
loss carry-back or an investment tax credit carry-back 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 (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 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.

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DR 0104X (10/16/24)
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.

DR 0104X (10/16/24)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 1 of 8

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(0015)

2024 Amended Colorado Individual Income Tax Return
Reason for amended return (mark one)
Investment credit carryback

Other, include explanation

Federal net operating loss carryback

Changing filing status

Federal net capital loss carryback

Changing residency status

Protective claim, include explanation
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

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

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COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 2 of 8

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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 (10/16/24)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 3 of 8

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 SR , or
1040 SP, line 15 or 1040X line 5c

1

00

Additions to Federal Taxable Income
2. State and Local Income taxes or general sales taxes claimed
on federal form 1040, Schedule A, line 5a. (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. Other Additions, explain (see instructions)

8

00
00
00
00
00
00
00

Explain:

9. Subtotal, sum of lines 1 through 8

9

This page is required.

00

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Your Last Name (match page 1)

DR 0104X (10/16/24)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 4 of 8

Your First Name (match page 1)

Your Middle Initial

S S N or I T I N (match page 1)

Colorado Subtractions
10. Subtractions from the DR 0104AD Schedule, line 25, you
must submit the DR 0104AD schedule with your return

10

11. Colorado Taxable Income, subtract line 10 from line 9

11

00
00

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

12

13. Alternative Minimum Tax from the DR 0104AMT line 8, you
must submit the DR 0104AMT with your return

13

14. Recapture of prior year credits

14

15. Subtotal, sum of lines 12 through 14

15

16. Nonrefundable Credits from the DR 0104CR line 63, the
sum of lines 16, 17, 18, and 19 cannot exceed line 15, you
must submit the DR 0104CR with your return
17. Nonrefundable Enterprise Zone credits used – as
calculated, or from the DR 1366 line 26, the sum of lines
16, 17, 18, and 19 cannot exceed line 15, you must submit
the DR 1366 with your return
18. Nonrefundable CHIPS Zone Credit from 1370, line 22, the
sum of lines 16, 17, 18, and 19 cannot exceed line 15, you
must submit DR 1370 with your return

16

00
00

00

17

18

19

20. Net Income Tax, sum of lines 16, 17, 18, and 19. Subtract
that sum from line 15

20

This page is required.

00

00

19. Strategic Capital Tax Credit from DR 1330, the sum of lines
16, 17, 18, and 19 cannot exceed line 15, you must submit
the DR 1330 with your return

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

00

21

00

00

00

00

DR 0104X (10/16/24)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 5 of 8

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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):
22. Prior-year Estimated Tax Carryforward

22

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

23

24. Extension Payment remitted with the DR 0158-I

24

25. Other Prepayments:

DR 0104BEP

DR 1079

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

25
26

27. 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

27

28. Refundable Credits from the DR 0104CR line 23, you must
submit the DR 0104CR with your return

28

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

29

30. Subtotal, sum of lines 21 through 29

30

00
00
00
00
00

00

00
00
00

Modified Adjusted Gross Income (AGI) for TABOR Sales Tax Refund
Lines 31 through 34 are only used to calculate your TABOR amount and do not affect your
Colorado tax liability.
31. Federal Adjusted Gross Income from your federal income
tax form: 1040, 1040 SR, 1040 SP, or 1040X line 11

31

32. Nontaxable Social Security Income

32

33. Nontaxable interest income from state and local bonds

33

34. Sum of lines 31 through 33:
Modified AGI for TABOR amount

34
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00
00
00
00

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DR 0104X (10/16/24)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 6 of 8

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 A G I Tiers for TABOR State Sales Tax Refund
If line 34 is:

$53,000
or less

$53,001 –
$105,000

$105,001 –
$166,000

$166,001 –
$233,000

$233,001 –
$302,000

$302,001
or more

Single Filers Enter

$177

$240

$277

$323

$350

$565

Joint Filers Enter

$354

$480

$554

$646

$700

$1,130

35. TABOR State Sales Tax Refund: For full-year Colorado
residents, born before 2006, 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 34 and
reference the table above

35

36. Sum of lines 30 and 35

36

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 37 through 52 blank. If you want to compute the refund
or balance due yourself, continue with line 37.
37. Overpayment, if line 36 is greater than line 20 then subtract
line 20 from line 36

37

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

38

39. If line 20 is greater than line 36, then subtract line 36 from
line 20 and enter the amount owed

39

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

40

00
00
00
00

Compute the Amount Owed
41. Subtract line 37 from line 38, if the result is negative then
enter zero

41

42. Subtract line 40 from line 39, if the result is negative then
enter zero

42

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00
00

DR 0104X (10/16/24)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 7 of 8

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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)

Compute the Amount Owed (continued)
43. Additional tax due, sum of lines 41 and 42

43

44. Interest due on additional tax

44

45. Penalty due

45

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

46

00
00
00
00

47. Payment due with this return, sum of lines 43 through 46
Paid Electronically

47

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
48. Subtract line 38 from line 37, if the result is negative then
enter zero

48

49. Subtract line 39 from line 40, if the result is negative then
enter zero

49

50. Overpayment, sum of lines 48 and 49

50

51. Amount you want credited to 2025 estimated tax

51

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

52

This page is required.

00
00
00
00
00

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DR 0104X (10/16/24)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 8 of 8

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)

Direct Deposit
Routing Number

Type:

Checking

Savings

Account Number

CollegeInvest
529

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’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 eight 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 eight 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.