DR 0104CR: Individual Credit Schedule (2025)
Colorado · Colorado DOR · Used for tax years 2025
Colorado Form DR 0104CR is the Individual Credit Schedule for 2025. It is used to calculate income tax credits and report credit amounts, including child tax, earned income, education, energy, and business-related credits.
Who files this form
Use the 2025 Colorado DR 0104CR to calculate the income tax credits listed on this schedule. It covers refundable credits, the credit for tax paid to another state, and other credits.
Eligibility depends on the credit. The form recommends checking Tax.Colorado.gov for eligibility requirements before completing the schedule.
For the credit for tax paid to another state, Colorado nonresidents do not qualify, and part-year residents generally do not qualify.
What you'll need
Submit the supporting documents required for each credit you claim.
Credit forms required with your return
- Colorado Child Tax Credit: DR 0104CN.
- Child and Dependent Care Expenses Credit: DR 0347.
- Refundable Renewable Energy Tax Credit: DR 1366.
- COEITC for ITIN filers or certain filers under age 25: DR 0104TN.
- Early Childhood Educator Income Tax Credit: DR 1703.
- Refundable or nonrefundable Residential Energy Storage Systems Credit: DR 1307.
- Refundable CHIPS Zone Credit: DR 1370.
- Qualified Care Worker Credit: DR 1217.
- Child Care Contribution Credit: each DR 1317.
- Credit for employer contributions to employee 529 plans: DR 0289.
Other required records
- Business Personal Property Credit: a copy of the assessor’s statement.
- Disability Assistance Credit: proof of disability.
- Child Care Center Investment and Employer Child Care Facility Investment credits: a copy of your facility license and a list of depreciable tangible personal property.
- Long-term Care Insurance Credit: a year-end statement showing premiums paid.
- Remediation of Contaminated Land Credit: a copy of the CDPHE certification and DR 0349.
- Rural Jump-Start Zone Credit: a certificate from the Office of Economic Development and DR 0113.
Certificates or certifications
The form requires supporting certificates or certifications for Employee-Owned Businesses, Certified Greenhouse Gas Avoidance, Colorado Job Growth Incentive, Advanced Industry Investment, CHFA Housing, current-year Preservation of Historic Structures, Rural & Frontier Health Care Preceptor, Retrofitting a Residence to Increase a Residence’s Visitability, Enterprise Zone Contribution, and Homeless Contribution credits.
Tax paid to another state
Submit a copy of each other state’s tax return when claiming this credit. The portion submitted must include the adjusted gross income calculation, any federal deductions disallowed by that state, and that state’s tax calculation.
Credits passed through from a business
Provide the partnership’s or S corporation’s name, account number, and your ownership percentage where required. If credits came from multiple entities, submit a written statement with all relevant information.
How to file
Complete the applicable parts of DR 0104CR and submit the schedule and required supporting documents with your return.
- Electronically: Revenue Online can be used to file your return and attachments. The form also says most e-file software and tax preparers can submit this schedule and attachments electronically.
- On paper: Include all required documents with your paper return. The supplied form does not print a mailing address.
- For Part II: If you have income or loss from more than one state, you must file electronically. Calculate and report lines 28 through 31 separately for each state, even if there was no tax liability to that state.
For refundable credits, enter the total from line 26 on DR 0104, line 31. For nonrefundable credits used, enter the amount from line 65 on DR 0104, line 17.
In Part III, use Column A for the total credit available, including any prior-year carryforward, and Column B for the amount used this year to offset your tax liability.
Common mistakes
- Leaving out attachments: Submit the required supporting documents for every credit you claim.
- Omitting pass-through details: Include the entity information and ownership percentage where required. Credits from multiple entities require a written statement with all relevant information.
- Using the wrong rounding: Round dollar amounts to the nearest whole dollar and calculate percentages to four decimal places.
- Using more than 100% for the part-year EITC calculation: On line 6, use 100% if the percentage from DR 0104PN, line 34, exceeds 100%.
- Missing disability eligibility information: For the Disability Assistance Credit, check the applicable eligibility boxes and include proof of disability.
- Adding certificate numbers to credit totals: Exclude lines 52 and 62 from the totals on lines 64 and 65.
- Claiming more credit than is available: The form states that credit used cannot exceed credit available.
Questions people ask
How is the Colorado earned income tax credit calculated for SSN filers?
Full-year or part-year Colorado residents who claim the federal EITC are allowed a Colorado EITC. Line 5 multiplies the federal EITC on line 4 by 50%. Part-year residents then multiply that result by the percentage from DR 0104PN, line 34, using no more than 100%.
What if I could not claim the federal EITC?
The form directs filers who could not claim the federal EITC to DR 0104TN. Line 9 is for ITIN filers or certain filers under age 25 and requires DR 0104TN with the return.
How much credit can I claim for tax paid to another state?
Line 34 allows the smaller of the amount calculated on line 32 or the tax liability to the other state on line 33. Colorado nonresidents do not qualify, and part-year residents generally do not qualify.
What is the difference between “Credit Available” and “Credit Used”?
In Part III, Credit Available is the amount generated this year plus any prior-year carryforward. Credit Used is the amount used this year to offset your tax liability. Credit used cannot exceed credit available.
Do some credits require a certificate number on the schedule?
Yes. The form asks for certificate numbers for the Aircraft Modification for Unleaded Fuel, Preservation of Historic Structures, Retrofitting a Residence to Increase a Residence’s Visitability, and Homeless Contribution credits.