DR 0104AD: Subtractions from Income Schedule (2024)
Colorado · Colorado DOR · Used for tax years 2024
Colorado Form DR 0104AD is the 2024 Subtractions from Income Schedule. It reports subtractions from federal taxable income that change your Colorado taxable income, with the total transferred to Form DR 0104.
Who files this form
Use the 2024 Colorado DR 0104AD to report subtractions from your federal taxable income. These subtractions change your Colorado taxable income.
If you claim any subtractions, you must submit this schedule with your DR 0104. The form specifically reminds paper filers to include the schedule with their return.
What you'll need
The form calls for the following information and attachments, depending on the subtraction you claim:
- Your name and SSN or ITIN, repeated on page 2 to match page 1.
- Federal Form 1040, Schedule 1, line 1, for taxable refunds, credits, and offsets of state and local taxes.
- Copies of all 1099R statements if claiming military retirement benefits for a taxpayer or spouse under age 55 on lines 7 or 8.
- DR 1316 with your return for the Colorado Agricultural Land Capital Gain Subtraction.
- The account owner's name, SSN or ITIN, and total contribution for CollegeInvest or Colorado ABLE contributions.
- The Colorado governor's executive order number or numbers declaring the state disaster emergency for the Non-Resident Disaster Relief Worker Subtraction.
- Form DR 0350(s) with your return for the First Time Home Buyer Savings Account Interest Deduction.
How to file
Submit DR 0104AD along with your DR 0104 if you claim any subtractions. If filing by paper, include this schedule with your return.
Add lines 1 through 24 and enter the subtotal on line 25. Transfer that amount to line 10 of DR 0104.
The provided form does not give a mailing address or e-file directions. It refers you to the income tax booklet for additional guidance on completing the schedule.
Common mistakes
- Do not enter negative amounts.
- Do not leave out DR 0104AD when claiming subtractions on your DR 0104.
- Make sure the name and SSN or ITIN on page 2 match page 1.
- Include copies of all 1099R statements when claiming military retirement benefits on lines 7 or 8.
- Include DR 1316 to qualify for the Colorado Agricultural Land Capital Gain Subtraction.
- Include DR 0350(s) when claiming the First Time Home Buyer Savings Account Interest Deduction.
- Explain any other subtractions entered on line 23 in the space provided.
Questions people ask
What is DR 0104AD used for?
It reports subtractions from federal taxable income that change your Colorado taxable income.
Where do I put the total on my Colorado return?
Add lines 1 through 24, enter the subtotal on line 25, and transfer it to line 10 of DR 0104.
Where do I report Social Security benefits, including SSDI?
Line 3 is for the primary taxpayer and line 5 is for the spouse. These lines cover benefits received that were included in federal taxable income. The form directs you to the instructions for further guidance.
Where do I report FAMLI benefits?
Line 22 is for FAMLI benefits received and included in federal taxable income.
Can I enter other subtractions?
Line 23 provides a place for other subtractions and requires an explanation below it. The provided form does not identify which other subtractions qualify.