DR 0104AMT: Alternative Minimum Tax Computation Schedule (2025)
Colorado · Colorado DOR · Used for tax years 2025
Form DR 0104AMT is the 2025 Colorado Alternative Minimum Tax Computation Schedule for individuals. It calculates Colorado alternative minimum tax using federal amounts, Colorado additions and subtractions, and Colorado normal tax. It also includes an apportionment worksheet for p
Who files this form
For tax year 2025, individual taxpayers are subject to Colorado alternative minimum tax when 3.47% of their Colorado alternative minimum taxable income exceeds their Colorado normal tax. Use DR 0104AMT to compute this tax.
The form says you will ordinarily have Colorado alternative minimum tax if you have federal alternative minimum tax. Part-year residents and nonresidents must apportion the Colorado alternative minimum tax using the worksheet provided.
What you'll need
Have these forms and details available to complete the schedule:
- Federal Form 6251, for federal alternative minimum tax amounts and adjustments.
- Colorado Form DR 0104, for additions from lines 3 through 7 and line 9, and Colorado normal tax from line 13.
- Colorado Form DR 0104AD, for applicable subtractions.
- Colorado Form DR 0104PN, if you are a part-year resident or nonresident, for the apportionment calculations.
- Your name and Social Security number or Individual Taxpayer Identification Number.
How to file
Complete the 2025 DR 0104AMT schedule, rounding amounts to the nearest dollar. Use the federal amount on line 1, add the applicable Colorado additions, and subtract the applicable Colorado subtractions. Line 6 applies the 3.47% rate, with apportionment for part-year residents and nonresidents. Line 8 is the amount by which line 6 exceeds the Colorado normal tax on line 7.
Submit the completed schedule either:
- With your paper DR 0104, Colorado Income Tax Return; or
- Electronically at Colorado.gov/RevenueOnline, using the E-file Attachment option.
Do not submit the apportionment worksheet with your return. Submit the computation schedule instead.
Common mistakes
- Duplicating adjustments: Do not enter amounts on line 2 or line 4 that duplicate income or adjustments already used to calculate federal alternative minimum taxable income.
- Including excluded subtractions: For line 4, exclude the State Income Tax Refund from DR 0104AD, line 1, and any interest paid by Colorado or its political subdivisions that is included in federal alternative minimum taxable income.
- Sending the worksheet: The apportionment worksheet says not to return it with your tax return. Submit the computation schedule.
- Skipping rounding: Round amounts on the schedule to the nearest dollar.
Questions people ask
What is Colorado alternative minimum taxable income?
It is federal alternative minimum taxable income modified by applicable Colorado additions and subtractions.
Where do I find my Colorado normal tax?
Use line 13 of DR 0104. Enter that amount on line 7 of DR 0104AMT.
What if line 5 of Federal Form 6251 is larger than line 4?
Subtract line 5 from line 4 and enter the resulting negative amount on line 1 of DR 0104AMT.
How do part-year residents and nonresidents find their apportionment percentage?
Use the Calculation of Apportionment Percentage Worksheet. Divide the Colorado amount on worksheet line 9 by the total amount on that line. Carry the percentage from worksheet line 10 to line 6 of DR 0104AMT.
Where can I find more information?
The form directs taxpayers to the Individual Income Tax Guide at Tax.Colorado.gov. For part-year residents and nonresidents, it also refers to the Department publication Income Tax Topics: Part-Year Residents & Nonresidents.