DR 0104AD: Subtractions from Income Schedule (2025)
Colorado · Colorado DOR · Used for tax years 2025
Colorado Form DR 0104AD is the 2025 Subtractions from Income Schedule. It reports subtractions from federal taxable income used to determine Colorado taxable income, with the total transferred to Form DR 0104.
Who files this form
For tax year 2025, submit DR 0104AD with your Colorado DR 0104 if you claim any subtractions from federal taxable income. The form specifically reminds paper filers to include this schedule with their return.
Use this schedule to report subtractions that change your Colorado taxable income from your federal taxable income.
What you'll need
- Your Colorado DR 0104, which must be submitted with this schedule when claiming subtractions.
- Federal Form 1040, Schedule 1, line 1, for the taxable state tax refunds, credits, and offsets reported on line 1.
- Copies of all 1099R statements if claiming the military retirement benefits subtraction for a taxpayer or spouse under age 55.
- DR 1316 if claiming the Colorado Agricultural Land Capital Gain Subtraction. The form says you must submit it with your return to qualify.
You will also need your name and SSN or ITIN. For CollegeInvest and Colorado ABLE contributions, the schedule asks for the owner's name, SSN or ITIN, and total contribution.
How to file
If filing by paper and claiming a subtraction, submit DR 0104AD with your DR 0104 return.
Add lines 1 through 21 and enter the subtotal on line 22. Transfer that amount to line 11 of DR 0104.
The supplied form does not give a mailing address or e-file instructions. It directs you to the income tax booklet for additional guidance on completing the schedule.
Common mistakes
- Entering negative amounts. The form says not to enter them.
- Leaving out the schedule. Submit DR 0104AD with DR 0104 when claiming subtractions.
- Using different identifying information across pages. The name and SSN or ITIN on pages 2 and 3 must match page 1.
- Omitting required attachments. Include copies of all 1099R statements for the military retirement benefits subtraction for someone under age 55. Include DR 1316 for the Colorado Agricultural Land Capital Gain Subtraction.
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 enter 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 guidance.
Where do I report FAMLI benefits?
Line 19 is for FAMLI benefits received and included in federal taxable income.
Can I report other subtractions?
Line 20 provides a space for other subtractions and asks you to explain them below the entry.
Where does the total go on my return?
Add lines 1 through 21, enter the total on line 22, and transfer it to line 11 of DR 0104.