DR 0104EZ: Colorado Simplified Individual Income Tax Return (2025)

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 tax year or you will owe Colorado income tax.

For tax year 2025, the form’s general instructions say you may use DR 0104EZ if:

• You were a full-year Colorado resident.
• You had no Colorado additions, subtractions, or credits other than the Disability Assistance Credit.

Part-year residents and nonresidents must use DR 0104. You must also use DR 0104 to claim other 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 2025 tax return, the form lists these deadlines:

• April 15: Return and 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 is the next business day.
• October 15: Automatic extension to file. This does not extend the time to pay.
• October 15, 2026: The line 7 instructions specifically require a return postmarked by this date to qualify for the 2025 TABOR state sales tax refund. The return also says it must be postmarked or transmitted by the extension due date.

If you need to make a payment before filing, the instructions direct you to DR 0158 and then to file DR 0104.

What you'll need

Have these records and details ready:

• Your federal Form 1040, 1040 SR, or 1040 SP. You will use line 15 for federal taxable income, line 11a for adjusted gross income, and lines 6a and 6b for nontaxable Social Security income.
• W-2, W-2G, and 1099 statements showing Colorado income tax withheld. Submit the Colorado withholding statements with your return.
• Your SSN or ITIN, date of birth, mailing address, and phone number.
• Your current driver license or state ID details: issuing state, last four characters of the ID number, and issue date. For a joint return, also provide your spouse’s identifying information.
• Routing number, account number, and account type if requesting direct deposit.

If claiming the Disability Assistance Credit: Submit documentation verifying disability benefits. For Social Security or SSI, provide an income, benefits, TPQY, or BPQY letter from the Social Security Administration that is less than 90 days old. For other qualifying benefits, provide a letter from the paying agency. Veterans Administration Award letters must show a disability percentage of at least 50%.

Include DR 0104EE if choosing health coverage information sharing, or DR 0104CH if donating all or part of your refund to a qualified Colorado charity.

How to file

Online: The form lists Colorado.gov/RevenueOnline or another approved online service for submitting your return and payment. You may also pay online if you file a paper return.

By mail: Send all four required return pages, along with applicable supporting documents. Sign the return. Both spouses must sign a joint return.

With a check or payment, send to:

Colorado Department of Revenue

Denver, CO 80261-0006

Without a check or payment, send to:

Colorado Department of Revenue

Denver, CO 80261-0005

These ZIP codes are exclusive to the department, so no street address is required.

Make a mailed check or money order payable to Colorado Department of Revenue. Write your Social Security number and 2025 DR 0104EZ on the memo line, and keep a copy with your tax records.

Common mistakes

• Entering wages instead of federal taxable income on line 1. Use federal return line 15. The instructions warn that entering total income or wages will make your tax too high.
• Leaving off a negative sign. Report negative federal taxable income or adjusted gross income as negative amounts. On paper, use parentheses, such as ($1,234).
• Including the wrong withholding. Line 3 is only for Colorado income tax withheld, not federal, other-state, or local withholding.
• Omitting withholding statements. The department says it will deny the withholding amount if you do not submit the supporting forms.
• Using a different filing status from your federal return. Use the same status. On joint returns, list names and tax ID numbers in the same order. If married filing separately, leave spouse information blank.
• Treating the filing extension as a payment extension. The automatic extension gives more time to file, not to pay.
• Mailing an incomplete return. All four return pages are required, and both spouses must sign a joint return.

Questions people ask

Can I receive my refund by direct deposit?

Yes. You may direct it to a bank account or a new or existing CollegeInvest account. Enter the routing number, account number, and account type. Otherwise, the department will mail a refund check to the address on your return.

Will I receive my full refund if I owe other debts?

The department will intercept your refund if you owe taxes or other debt to Colorado or the IRS. The TABOR refund is first applied against your income tax liability for the year.

How do I correct a return after filing?

You may amend it at Colorado.gov/RevenueOnline, even if you originally filed on paper. If you cannot amend online, mail DR 0104X for the year being amended. Include supporting documentation for changes. If the IRS changes your federal return, you must amend your Colorado return within 30 days of notification, even if your Colorado tax liability does not change.

Can I use this return to ask about affordable health coverage?

Yes. If you are a Colorado resident and at least one household member lacks health coverage, you may check the health coverage box and submit DR 0104EE. This authorizes information sharing with Connect for Health Colorado and the Department of Health Care Policy & Financing to find out whether you qualify for free or reduced-cost coverage.

Official sources

• https://tax.colorado.gov/sites/tax/files/documents/DR0104EZ_2025.pdf