DR 0104CN: Colorado Child Tax Credit (2025)
Colorado · Colorado DOR · Used for tax years 2025
Form DR 0104CN calculates the 2025 Colorado child tax credit, including the regular Colorado child tax credit and the family affordability tax credit. It uses your federal adjusted gross income, filing status, and the number and ages of your qualifying children to calculate the c
Who files this form
If you claim the 2025 Colorado child tax credit on line 1 of Form DR 0104CR, you must complete DR 0104CN and submit a copy with your 2025 Colorado individual income tax return.
The form calculates two credits:
- Regular Colorado child tax credit: For qualifying children under age 6 at the end of 2025. Your federal adjusted gross income (AGI) must be $77,000 or less, or $87,000 or less for joint filers.
- Family affordability tax credit: For qualifying children under age 17 at the end of 2025. Your federal AGI must be $85,000 or less, or $96,000 or less for joint filers.
Nonresidents are not eligible. Do not complete this form if you exceed the family affordability income limit or have no qualifying children under age 17.
What you'll need
Have these forms and details ready:
- Federal Form 1040, 1040-SR, or 1040-SP: Use the federal AGI on line 11a.
- Colorado Form DR 0104: Complete the Dependents table first. You will need the number of children marked for the Child Tax Credit who were under age 6 and those ages 6 through 16 at the end of 2025.
- Your filing status: Use it with your AGI to select the per-child amounts from the credit tables.
- Form DR 0104CR: Enter your calculated credit on line 1.
- Form DR 0104PN, if you are a part-year resident: Use the percentage from line 34.
DR 0104CN also asks for your name and Social Security number or ITIN.
How to file
Submit a completed copy of DR 0104CN with your 2025 Colorado individual income tax return if you claim the credit on line 1 of DR 0104CR.
Full-year residents transfer the total from DR 0104CN, line 11, to DR 0104CR, line 1. Part-year residents complete lines 12 and 13 and transfer the amount from line 13 instead.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Starting before completing the Dependents table: Complete that table on DR 0104 first.
- Completing Section B when you should skip it: Skip Section B if your AGI exceeds $77,000 ($87,000 for joint filers), or you have no qualifying children under age 6. You may still qualify for Section C.
- Missing one of the credits: If you meet the regular credit's income limit and have a qualifying child under age 6, complete Section B as well as Sections C and D.
- Skipping the part-year calculation: Part-year residents must complete lines 12 and 13. Cap the line 12 percentage at 100% and round it to four decimal places.
- Overlooking shared-child rules: If a child is the qualifying child of more than one person, the form directs you to the special rules in IRS Publication 501.
Questions people ask
Does this form calculate more than one credit?
Yes. DR 0104CN calculates both the regular Colorado child tax credit and the family affordability tax credit, then combines the applicable amounts.
Can I qualify if my child is too old for the regular credit?
You may qualify for the family affordability tax credit if your child was under age 17 at the end of 2025 and your AGI is no more than $85,000, or $96,000 for joint filers. The child must also meet the qualifying-child rules.
How much is the regular credit per child?
The regular credit is $1,200, $600, or $200 per qualifying child under age 6, depending on your AGI and filing status. Use the Regular Child Tax Credit Table to find your amount.
Can part-year residents claim the credit?
Yes, if eligible. Multiply the total on line 11 by the percentage on line 12, taken from DR 0104PN, line 34, and capped at 100%. Enter the result on line 13 and on DR 0104CR, line 1.