DR 0104: Individual Income Tax Return (form only) (2024)
Colorado · Colorado DOR · Used for tax years 2024
Form DR 0104 is the 2024 Colorado Individual Income Tax Return. It reports residency status, taxpayer and dependent information, federal taxable income, and additions to federal taxable income.
What you'll need
Have these records and details ready:
- Your federal Form 1040, 1040 SR, or 1040 SP. The Colorado return uses federal taxable income from line 15 and federal adjusted gross income from line 11.
- Your SSN or ITIN, date of birth, and current driver license or state identification card details. The form also asks for your spouse’s information if filing jointly.
- Each dependent’s name, SSN or ITIN, and year of birth.
- Records of estimated tax payments, any prior-year estimated tax carryforward, and any extension payment made with DR 0158-I.
- Your routing number, account number, and account type if requesting direct deposit.
Submit these documents with your return when applicable:
- Colorado withholding: W-2s and/or 1099s claiming Colorado withholding.
- Part-year or nonresident status, including a combination of residency statuses: DR 0104PN.
- Subtractions: DR 0104AD.
- Alternative minimum tax: DR 0104AMT.
- Credits: The applicable DR 0104CR, DR 1366, DR 1370, DR 1330, DR 1305G, DR 0617(s), or DR 0619 listed for the credit you report.
- Estimated tax penalty: DR 0204.
- Refund claimed when the taxpayer or spouse is marked deceased: DR 0102 and the death certificate.
- Donation of an overpayment to a qualified Colorado charity: DR 0104CH.
How to file
You may file and pay online at Colorado.gov/RevenueOnline. If you have more than five dependents, you must file electronically.
If mailing your return, send all eight required pages and any required attachments.
With a check or payment:
Colorado Department of Revenue
Denver, CO 80261-0006
Without a check or payment:
Colorado Department of Revenue
Denver, CO 80261-0005
These ZIP codes are exclusive to the Colorado Department of Revenue, so no street address is required.
Sign and date the return. If filing jointly, both spouses must sign.
Common mistakes
- Leaving out pages: All eight pages are required when mailing the return.
- Missing a signature: Both spouses must sign a joint return.
- Using inconsistent identifying information: The name and SSN or ITIN entries on later pages must match page 1.
- Not rounding: The form says to round to the nearest dollar.
- Omitting attachments: Include the schedules required for the amounts you report, along with W-2s and/or 1099s claiming Colorado withholding.
- Exceeding the nonrefundable credit limit: The total of lines 16, 17, 18, and 19 cannot exceed line 15.
- Mailing a return with more than five dependents: The form requires electronic filing in that case.
Questions people ask
Can I receive my refund by direct deposit?
Yes. The form provides spaces for your routing number and account number, with account type choices of checking, savings, or CollegeInvest 529.
Can I donate part of my overpayment to charity?
Yes. If you have an overpayment on line 39, include DR 0104CH to donate all or part of it to a qualified Colorado charity.
Can someone else discuss my return with the Department of Revenue?
Yes. In the Third Party Designee section, select “Yes” and enter the person’s name and phone number to allow them to discuss the return and related information with the department.
Do the TABOR income calculation lines change my Colorado tax liability?
No. Lines 31 through 34 are used only to calculate your TABOR amount and do not affect your Colorado tax liability.