DR 0104X — Amended Individual Income Tax

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

# 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 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.

Mailing Address For Form DR 0104X
With Payment, Mail To
Denver, CO 80261-0006
Without Payment, Mail To
Denver, CO 80261-0005
These addresses and zip codes are exclusive to the Colorado Department of Revenue, so a street address is not required.

(0015)
2025 Amended Colorado Individual Income Tax Return
Reason for amended return (mark one)
Federal net operating loss carryback Federal net capital loss carryback Protective claim, include explanation Other, include explanation Changing filing status Changing residency status From Tax Year Ending (YYYY) if you checked one of the carrybacks
Taxpayer Information
Your Last Name Your First Name Your Middle Initial Date of Birth (MM/DD/YYYY) S S N or I T I N Deceased: 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 Spouse's First Name Spouse's Middle Initial Date of Birth (MM/DD/YYYY) S S N or I T I N Deceased: 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 Date of Issuance (MM/DD/YYYY)
All Pages of the form are required.

Your Last Name (match page 1)
Contact Information
Mailing Address
City
Foreign Country (if applicable)
Dependents
Your First Name (match page 1) Your Middle Initial Phone Number State ZIP Code If you have more than 5 dependents, you must file electronically.
Dependent 1:
Child Tax Credit: Yes Deceased: Yes S S N or I T I N Last Name
Dependent 2:
Child Tax Credit:
First Name
Yes Deceased: Yes
Year of Birth
S S N or I T I N
Last Name
Dependent 3:
Child Tax Credit:
First Name
Yes Deceased: Yes
Year of Birth
S S N or I T I N
Last Name
Dependent 4:
Child Tax Credit:
First Name
Yes Deceased: Yes
Year of Birth
S S N or I T I N
Last Name
Dependent 5:
Child Tax Credit:
First Name
Yes Deceased: Yes
Year of Birth
S S N or I T I N
Last Name First Name
Year of Birth

Your First Name (match page 1) Your Last Name (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

Additions to Federal Taxable Income

1. State Income Tax Addback (see instructions)
2. Qualified Business Income Deduction Addback (see instructions)
3. Standard or Itemized Federal Deduction Addback (see instructions) Your Middle Initial
4. Business meals deducted pursuant to section 274(k) of the Internal Revenue Code
5. Nonqualified CollegeInvest Tuition Savings Account distributions (see instructions)
6. Nonqualified Colorado ABLE Account distributions (see instructions)
7. Reserved for future use
8. Other Additions, explain (see instructions) Explain:
9. Subtotal, sum of lines 1 through 7 and line 9

Your First Name (match page 1) Your Last Name (match page 1)

# Colorado Subtractions

1. Subtractions from the DR 0104A D Schedule, line 22, you must submit the DR 0104A D schedule with your return
2. Colorado Taxable Income, subtract line 11 from line 10 Your Middle Initial

Tax, Prepayments and Credits: see 104 Book for full-year tax table and part-year DR 0104PN Schedule

1. Colorado Tax from tax table or the DR 0104P N line 36, you must submit the DR 0104P N with your return if applicable
2. Alternative Minimum Tax from the DR 0104A M T line 8, you must submit the DR 0104A M T with your return
3. Recapture of prior year credits
4. Subtotal, sum of lines 13 through 15
5. 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
6. 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
7. 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
8. 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
9. Net Income Tax, subtract the sum of lines 17, 18, 19, and 20 from line 16
10. Repayment of credit from form DR 0619, lines 4 and 11, you must submit the DR 0619 with your return

Your First Name (match page 1) Your Last Name (match page 1)
Tax, Prepayments and Credits (continued):

1. Net Tax and Required Repayment, sum of lines 21 and 22
2. Colorado Income Tax Withheld from W-2s and 1099s, you must submit the W-2s and/or 1099s claiming Colorado withholding with your return
3. Prior-year Estimated Tax Carryforward
4. Estimated Tax Payments, enter the sum of the quarterly payments remitted for this tax year
5. Extension Payment remitted with the DR 0158
6. Other Prepayments:

DR 0104B E P DR 1079

1. Gross Conservation Easement Credit from the DR 1305G line 33, you must submit the DR 1305G with your return
2. 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
3. Refundable Credits from the DR 0104C R line 26, you must submit the DR 0104C R with your return
4. Additional credit from form DR 0619, line 3 and 10, you must submit the DR 0619 with your return
5. Subtotal, sum of lines 24 through 32 Your Middle Initial

Your Last Name (match page 1) Your First Name (match page 1) Your Middle Initial
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.

1. Federal Adjusted Gross Income from your federal income tax form: 1040, 1040 S R, 1040 S P, or 1040X line 11a
2. Nontaxable Social Security Income
3. Nontaxable interest income from state and local bonds
4. Sum of lines 34 through 36:

Modified A G I for TABOR amount
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

1. 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
2. Sum of lines 33 and 38

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.

1. Overpayment, if line 39 is greater than line 23 then subtract line 23 from line 39

Your First Name (match page 1) Your Last Name (match page 1)

1. Enter the overpayment from your original return or as previously adjusted
2. If line 23 is greater than line 39, then subtract line 39 from line 23 and enter the amount owed
3. Enter the amount owed from your original return or as previously adjusted

Compute the Amount Owed

1. Subtract line 40 from line 41, if the result is negative then enter zero
2. Subtract line 43 from line 42, if the result is negative then enter zero
3. Additional tax due, sum of lines 44 and 45
4. Interest due on additional tax
5. Penalty due
6. Estimated tax penalty due, you must submit the DR 0204 with your return
7. Payment due with this return, sum of lines 46 through 49 Paid Electronically Your Middle Initial 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.

Your First Name (match page 1) Your Last Name (match page 1)
Compute the Refund

1. Subtract line 41 from line 40, if the result is negative then enter zero
2. Subtract line 42 from line 43, if the result is negative then enter zero
3. Overpayment, sum of lines 51 and 52
4. Amount you want credited to the next year's estimated tax
5. Refund claimed with this return, subtract line 54 from line 53

Direct Deposit
Routing Number
Your Middle Initial
Checking
Type:
Account Number
Savings CollegeInvest
For questions regarding CollegeInvest direct deposit or to open an account, visit CollegeInvest.org or call 800-448-2424.

Your Last Name (match page 1) Your First Name (match page 1) Your Middle Initial
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:
Denver, CO 80261-0006
If you are mailing this return without a check or payment, please send all nine required pages to:
Denver, CO 80261-0005
These ZIP codes are exclusive to the Colorado Department of Revenue, so a street address is not required.