DR 0104EZ: Colorado Simplified Individual Income Tax Return (2024)
Colorado · Colorado DOR · Used for tax years 2024
Form DR 0104EZ is Colorado’s simplified individual income tax return for 2024. It reports federal taxable income, Colorado income tax, and Colorado tax withheld, and includes a calculation for the TABOR state sales tax refund.
Who files this form
Generally, you must file a Colorado individual income tax return if you must file a federal income tax return for the year or you will owe Colorado income tax.
You may use the 2024 DR 0104EZ only if:
- You were a full-year Colorado resident.
- You had no Colorado additions, subtractions, or credits.
Part-year residents and nonresidents must use DR 0104. You must also use DR 0104 to claim credits, such as the earned income tax credit, child tax credit, child care expense credit, or senior housing tax credit.
When it's due
For the 2024 tax year, the form lists these deadlines:
- April 15: Your return and any payment are due. Submit online by midnight or mail with a postmark on or before April 15. If the due date falls on a weekend or legal holiday, the deadline moves to the next business day.
- October 15: An automatic extension gives you more time to file, but not more time to pay. If you need to pay before filing, see DR 0158-I and then file DR 0104.
- October 15, 2025: The TABOR refund instructions specifically require your return to be postmarked by this date. The return also states that it must be postmarked or transmitted by the extension due date.
What you'll need
Have these records and details ready:
- Your federal Form 1040, 1040 SR, or 1040 SP: You need taxable income from line 15, adjusted gross income from line 11, and Social Security amounts from lines 6a and 6b.
- Colorado withholding statements: Submit the W-2, W-2G, and 1099 forms showing Colorado income tax withheld with your return.
- Personal information: Your name, date of birth, SSN or ITIN, mailing address, and phone number. Include your spouse's information if filing jointly.
- Current driver license or state ID: State of issue, last four characters of the ID number, and issue date, including your spouse's details if filing jointly.
- The tax table in the DR 0104 Book: Use it to determine the Colorado tax on line 2.
If applicable, also have:
- Your routing number, account number, and account type for direct deposit.
- DR 0104EE if you choose to share information for health coverage enrollment.
- DR 0104CH if you want to donate all or part of your overpayment to a qualified Colorado charity.
How to file
Online
Submit your return and payment at Colorado.gov/RevenueOnline or another approved online service. You can also pay electronically if you file a paper return.
By mail
Complete and send all four required pages, along with required attachments. Sign the return. Both spouses must sign a joint return.
With a check or payment:
Colorado Department of Revenue
Denver, CO 80261-0006
Without a check or payment:
Colorado Department of Revenue
Denver, CO 80261-0005
These ZIP codes are exclusive to the department, so no street address is required.
Make a check or money order payable to Colorado Department of Revenue. Write your Social Security number and 2024 DR 0104EZ on the memo line, and keep a copy with your tax records.
Common mistakes
- Using total income or wages on line 1: Enter federal taxable income from federal line 15 instead. Using total income or wages will make your tax too high.
- Leaving off negative signs: Report negative federal taxable income or adjusted gross income as negative amounts. On paper, put negative amounts in parentheses.
- Claiming the wrong withholding: Include only Colorado income tax withheld, not federal, other-state, or local withholding.
- Omitting withholding forms: The department will deny the withholding amount if you do not submit the supporting forms.
- Using a different filing status: Your federal and Colorado filing statuses must match. On joint returns, list names and tax ID numbers in the same order as on the federal return. If married filing separately, leave the spouse information blank.
- Missing required pages or signatures: All four return pages are required. Both spouses must sign a joint return.
- Treating the filing extension as a payment extension: The extension does not give you more time to pay.
Questions people ask
Can I receive my refund by direct deposit?
Yes. You may request direct deposit to a bank or CollegeInvest account by entering the routing number, account number, and account type. Otherwise, the department will mail a refund check to the address on your return.
Do the TABOR income calculation lines change my Colorado tax liability?
No. Lines 4 through 6 calculate modified adjusted gross income for the TABOR refund and do not affect your Colorado tax liability. The TABOR refund is applied first against your income tax liability for the year. Your refund may also be intercepted for taxes or other debts owed to Colorado or the IRS.
How do I ask about free or reduced-cost health coverage?
Check the health coverage box if at least one household member lacks health coverage and you give permission to share the information. Complete DR 0104EE and submit it with your return so the listed health agencies can check eligibility.
How do I correct a return I already filed?
You may amend through Colorado.gov/RevenueOnline, even if you filed on paper. If you cannot amend online, mail DR 0104X for the year you are changing and include supporting documentation. If the IRS changes your federal return, you must amend your Colorado return within 30 days of notification, even if your tax liability does not change.