DR 0104: Individual Income Tax Return (form only) (2025)
Colorado · Colorado DOR · Used for tax years 2025
Form DR 0104 is the 2025 Colorado Individual Income Tax Return. It records 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 return uses federal taxable income from line 15 and federal adjusted gross income from line 11a.
- Your SSN or ITIN, date of birth, and current driver license or state ID details. Provide your spouse’s information if filing jointly.
- Each dependent’s name, SSN or ITIN, and year of birth.
- W-2s and/or 1099s showing Colorado withholding. You must submit the ones claiming Colorado withholding with your return.
- Amounts for estimated tax payments, prior-year estimated tax carryforward, and any extension payment made with DR 0158.
- Your routing number, account number, and account type if requesting direct deposit.
Submit additional forms when they apply:
- Residency: DR 0104PN for part-year or nonresident status, including a combination of residency statuses.
- Subtractions and alternative minimum tax: DR 0104AD and DR 0104AMT, respectively.
- Credits and repayments: The applicable forms referenced on your return, including DR 0104CR, DR 1366, DR 1370, DR 1330, DR 0619, DR 1305G, and DR 0617.
- Estimated tax penalty: DR 0204.
- Refund for a deceased taxpayer or spouse: DR 0102 and a death certificate when the deceased box is checked and a refund is claimed.
- Charitable donation from your refund: 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.
To file by mail, send all eight required pages to the address that matches your payment situation.
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 department, so no street address is required.
Sign and date the return. For a joint return, both spouses must sign. Include the supporting forms required for the entries you make.
Common mistakes
- Leaving out pages: All eight pages are required when mailing the return.
- Using inconsistent identifying information: Your name and SSN or ITIN on later pages must match page 1.
- Not rounding amounts: The form says to round to the nearest dollar.
- Omitting required attachments: Submit the schedules and forms required for the amounts you report, including W-2s and/or 1099s claiming Colorado withholding.
- Claiming too much in nonrefundable credits: The total of lines 17, 18, 19, and 20 cannot exceed line 16.
- Missing a joint-return signature: Both spouses must sign a joint return.
- Mailing a return with more than five dependents: The form requires electronic filing in that case.
Questions people ask
Do part-year residents and nonresidents need another form?
Yes. The residency section requires DR 0104PN with the return for part-year or nonresident status, including a combination of full-year, part-year, or nonresident statuses.
Do the TABOR income lines change my Colorado tax liability?
No. Lines 34 through 37 are used only to calculate your TABOR amount and do not affect your Colorado tax liability.
Can I donate part of my refund to a Colorado charity?
Yes. To donate all or part of your refund to a qualified Colorado charity, complete and submit DR 0104CH with your return.
What direct deposit account types are listed?
The form lists checking, savings, and CollegeInvest 529. It asks for a routing number and account number.
Can I let someone else discuss my return with the department?
Yes. The Third Party Designee section lets you authorize another person to discuss the return and related information with the Colorado Department of Revenue. Select “Yes” and provide the designee’s name and phone number.