DR 0104PN: Part-Year Resident/Nonresident Calculation Schedule (2024)
Colorado · Colorado DOR · Used for tax years 2024
Colorado Form DR 0104PN is the 2024 Part-Year Resident/Nonresident Tax Calculation Schedule. It reports federal and Colorado income and adjustments to apportion your income so that Colorado tax is calculated only on your Colorado income.
Who files this form
Use Colorado DR 0104PN for tax year 2024 if you and/or your spouse were a resident of another state for all or part of 2024.
This schedule apportions your gross income so Colorado tax is calculated only on your Colorado income. Complete it after filling out lines 1 through 11 of Colorado DR 0104.
What you'll need
Have these returns and information available to complete the schedule:
- Your federal income tax return, including Schedule 1 and Schedule E if they contain income or adjustments reported on this schedule.
- Your Colorado DR 0104, with lines 1 through 11 completed.
- Your name and SSN or ITIN.
- Your residency status and your spouse’s residency status, if applicable. Part-year residents must enter the beginning and ending month and year of residency.
- Income and adjustment details needed to separate federal amounts from Colorado amounts, including when income was earned or received and whether it came from Colorado sources.
Common mistakes
- Do not complete this schedule before filling out DR 0104 lines 1 through 11.
- Make sure the name and SSN or ITIN on pages 2 and 3 match page 1.
- If you filed federal Form 1040NR, follow the form’s reminder to see the instructions.
- On line 26, exclude charitable contribution adjustments. On line 30, exclude qualifying charitable contributions.
- Round the line 34 percentage to the fourth decimal place, as directed.
- Enter the apportioned tax from line 36 on DR 0104, line 12, as well.
Questions people ask
What does DR 0104PN calculate?
It apportions your gross income so Colorado tax is calculated only on your Colorado income.
Do I need to report my spouse’s residency status?
The schedule has separate residency-status selections for the taxpayer and spouse. For part-year residency, it asks for beginning and ending dates in month/year format.
How are moving expense reimbursements treated for part-year residents?
For line 5, part-year residents should include moving expense reimbursements only if they were paid for moving into Colorado.
Which unemployment or FAMLI benefits go in the Colorado column?
Line 9 includes Colorado unemployment or FAMLI benefits, plus another state’s benefits received while you were a Colorado resident.
Where does the final tax amount go?
Multiply the tax on line 35 by the percentage on line 34. Enter the result on line 36 and on DR 0104, line 12.