DR 0112X — Amended C Corporation

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*DO=NOT=SEND* 2025 Amended C Corporation Income Tax 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. The 2025 DR 0112X, Amended Colorado C Corporation Income Tax Return, is used to correct your 2025 C Corporation income tax return. File the return for free using Revenue Online. You can file on paper if you cannot file electronically, but please note that filing on paper may result in processing delays. For more information or any questions pertaining to income, deductions, modifications, credits, etc., refer to the instructions for form DR 0112 and its associated schedules. Visit

Tax.Colorado.gov for additional information and guidance publications. Supporting Documents You must submit all required schedules and supporting certifications to this amended return even if there is no change from the original return. (For example: Schedule RF, DR 0112CR, etc.) Failure to include this documentation will result in the disallowance of credits, subtractions or reduced apportioned income and will result in processing delays. Lines 52 through 58 Compute the amount you owe to the state on the amended return. Any decrease in the amount of the overpayment (line 52) or increase in the amount owed (line 53) will indicate that an amount is owed with the amended return. See Tax Topics: Penalties and Interest for assistance in computing the amount of interest to enter on line 55. If you have previously been assessed a delinquency penalty or estimated tax penalty and this amended return causes the amount of penalty to change, enter the increased penalties on lines 56 and/or 57. Lines 59 through 63 Compute your refund of credit available on the amended return. Any increase in the amount of the overpayment (line 59) or decrease in the amount owed (line 60) will indicate that an overpayment is available with the amended return. The overpayment can be credited to estimated tax (line 62) for the tax year following the period on the amended return, or can be requested as a refund (line 63). 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 the last payment of tax or the year involved, whichever is later. In the case of a capital loss carryback, the claim must be filed within four years of the due date of the return for the year during which the credit or loss arose. See the Corporate Income Tax Guide for more information. Colorado net operating losses may not be carried back to an earlier year. See Part 8 of the Colorado Corporate Income Tax Guide for information about Colorado net operating loss carryforwards. 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 you return a statement identifying and describing the contingencies upon which your protective claim depends.

*DO=NOT=SEND* Payment Taxpayers can now visit Colorado.gov/RevenueOnline to pay online. Online payments reduce errors and provide a payment confirmation. Revenue Online also allows users to submit various forms and to manage their tax account. Please be advised that a small processing fee may apply to certain payment methods. If you file electronically but are unable to remit payment electronically, please use form DR 0900C to remit your payment. Make your check payable to the Colorado Department of Revenue. If you are not submitting your return electronically, please include your payment with this amended return. Write the tax year and your FEIN or Colorado Account Number on the memo line of the check. Otherwise, your account might not be properly credited. Mailing Address For Form DR 0112X 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.

Fiscal Year Beginning (MM/DD/25) Fiscal Year Ending (MM/DD/YY) Reason for amended return (mark one) From tax year ending (YYYY) Investment tax credit carryback Federal Revenue Agent Report From tax year ending (YYYY) Federal net operating loss carryback Other, include explanation Note: Colorado net operating losses may not be carried back to an earlier tax year.Protective claim, include explanation Name of Corporation Colorado Account Number Address Federal Employer ID Number (FEIN) City State ZIP Mark this box if submitting a statement disclosing a listed or reportable transaction. Mark for Final Return A. Apportionment of Income. This return is being filed for: (42) A corporation not apportioning income; A corporation engaged in interstate business apportioning income using receipts - factor apportionment (DR 0112RF required); (43) (46) A corporation claiming an exemption under P.L. 86-272; (44) A corporation engaged in interstate business apportioning income using special rule (DR 0112RF required); (47) Alternate apportionment method, see instructions concerning the requirement for approval by the Department (fill in below); Requires approval by the department B. Separate/Consolidate/Combined Filing. This return is being filed by: An affiliated group of corporations required to file a combined return (Schedule C required); A single corporation filing a separate return; An affiliated group of corporations electing to file a consolidated report. Warning: such election is binding for four years. If your election was made in a prior year, enter the year of election in line below. (Schedule C required); An affiliated group of corporations required to file a combined return that includes another affiliated, consolidated group (Schedule C required); Enter the year of election (YYYY) (0025) 2025 Amended Colorado C Corporation Income Tax Return *250112X=19999*

Attention: Continue through page 5 to complete your return. Federal Taxable Income As Amended 1. Federal taxable income from Form 1120 line 30, Form 1120X line 3c, or Form 990-T, Part I, line 11. 1 00 2. Federal taxable income of companies not included in this return 2 00 3. Net federal taxable income, subtract line 2 from line 1 3 00 Additions 4. Federal net operating loss deduction 4 00 5. Colorado income tax deduction 5 00 6. Business meals deducted pursuant to section 274(k) of the Internal Revenue Code 6 00 7. Other additions, submit explanation 7 00 8. Sum of lines 3 through 7 8 00 Subtractions 9. Exempt federal interest 9 00 10. Excludable foreign source income 10 00 11. Colorado Marijuana and Natural Medicine Business Deduction 11 00 12. Other subtractions, explain below 12 00 Explain: 13. Sum of lines 9 through 12 13 00 *250112X=29999*

Taxable Income 14. Modified federal taxable income, subtract line 13 from line 8 14 00 15. Colorado taxable income before net operating loss deduction 15 00 16. Colorado net operating loss deduction: (see instructions) (a) Colorado net operating losses carried forward from tax years beginning before January 1, 2018 16(a) 00 (b) Subtract line 16(a) from line 15, If zero skip to 16(d) 16(b) 00 (c) Colorado net operating losses carried forward from tax years beginning on or after January 1, 2018 16(c) 00 (d) Colorado net operating loss deduction, sum of (a) and (c) 16(d) 00 17. Carryforward deduction from Income Tax Year 2021, subtractions from HB21-1002 (see instructions) 17 00 18. Colorado taxable income, subtract the sum of lines 16(d) and 17 from line 15 18 00 19. Tax, 4.4% of the amount of line 18 19 00 Credits 20. Sum of nonrefundable credits from DR 0112CR line 27B, the sum of lines 20, 21, 22 and 23 cannot exceed tax on line 19, you must submit the DR 0112CR with your return. 20 00 21. Nonrefundable Enterprise Zone credits used - as calculated, or from the DR 1366 line 26, the sum of lines 20, 21, 22 and 23 cannot exceed tax on line 19, you must submit the DR 1366 with your return. 21 00 22. Nonrefundable CHIPS Zone Credits from the DR 1370 line 22, the sum of lines 20, 21, 22 and 23 cannot exceed line 19, you must submit the DR 1370 with your return. 22 00 23. Strategic capital tax credit from DR 1330 line 8b, the sum of lines 20, 21, 22 and 23 cannot exceed line 19, you must submit the DR 1330 with your return. 23 00 24. Net tax, sum of lines 20, 21, 22 and 23. Subtract that sum from line 19. 24 00 25. Recapture of prior year credits 25 00 26. Repayment of credit from form DR 0619, lines 4 and 11, you must submit the DR 0619 with your return. 26 00 27. Net Tax, Recapture, and Required Repayment, sum of lines 24, 25, and 26 27 00 28. Estimated tax and extension payments and credits 28 00 29. W-2G Withholding from lottery winnings, you must submit the W-2G(s) with your return. 29 00 30. Gross Conservation Easement Credit from the DR 1305G line 33, you must submit the DR 1305G with your return. 30 00 31. 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. 31 00 32. Business Personal Property Credit: Use the calculation in the 112 instructions to calculate, you must submit a copy of the assessor's statement with your return. 32 00 *250112X=39999*

33. Renewable Energy Tax Credit from form DR 1366 line 28, you must submit the DR 1366 with your return. 33 00 34. SALT Parity Act Credit (see instructions). 34 00 35. Credits for Employee-Owned Businesses. You must submit the certificate from the Office of Economic Development with your return. 35 00 36. Alternative Transportation Options Credit. 36 00 37. 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. 37 00 38. Heat Pump Credit for Registered Contractors from DR 1322, line 7 38 00 39. Colorado Film Incentive Credit. 39 00 40. Food Accessibility Credit, certified by the Department of Agriculture. 40 00 41. Refundable CHIPS Zone Credit(s) from the DR 1370 line 24, you must submit the DR 1370 with your return. 41 00 42. Certified Greenhouse Gas Avoidance Credits, you must submit certificate(s) from the Colorado Energy Office with your return. 42 00 43. Additional credit from form DR 0619, line 3 and 10, you must submit the DR 0619 with your return. 43 00 44. Electric-Powered Lawn Equipment Credit for qualified retailers. 44 00 45. Aircraft Modification for Unleaded Fuel Credit If you are claiming an Aircraft Modification for Unleaded Fuel Credit, enter your FAA supplemental type certificate number. 45 00 46. Apprenticeship Credit 46 00 47. Sum of lines 28 through 46 47 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 48 through 63 blank. If you want to compute the refund or balance due yourself, continue with line 48. 48. If line 47 is larger than line 27, enter your overpayment 48 00 49. Enter the overpayment from your original return or as previously adjusted 49 00 50. If line 27 is larger than line 47, enter the amount owed 50 00 51. Enter the amount owed from your original return or as previously adjusted 51 00 Compute the Amount You Owe 52. Subtract line 48 from line 49, if the result is negative then enter zero 52 00 53. Subtract line 51 from line 50 if the result is negative then enter zero 53 00 54. Additional tax due, sum of lines 52 and 53 54 00 55. Interest due on additional tax 55 00 *250112X=49999*

56. Penalty due 56 00 57. Estimated tax penalty due 57 00 58. Payment due with this return, sum of lines 54 through 57 Paid Electronically 58 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. Compute Your Refund 59. Subtract line 49 from line 48, if the result is negative then enter zero 59 00 60. Subtract line 50 from line 51, if the result is negative then enter zero 60 00 61. Overpayment, sum of lines 59 and 60 61 00 62. Amount from line 61 to carry forward to the next year's estimated tax 62 00 63. Refund claimed with this return, subtract line 62 from line 61 63 00 Direct Deposit Routing Number Type: Checking Savings Account Number File and pay electronically at Colorado.gov/RevenueOnline or make checks payable to: If you are filing this return WITH a check or payment, please mail the return to: Denver, CO 80261-0006 If you are filing this return WITHOUT a check or payment, please mail the return to: Denver, CO 80261-0005 Under penalties of perjury in the second degree, I declare that I have examined this return and to the best of my knowledge is true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Signature of Officer Title of Officer Date (MM/DD/YY) Paid Preparer's Last Name Paid Preparer's First Name Middle Initial Paid Preparer's Address Paid Preparer's Address City State ZIP Paid Preparer's Phone *250112X=59999*

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