DR 0104PN: Part-Year Resident/Nonresident Calculation Schedule (2025)
Colorado · Colorado DOR · Used for tax years 2025
Form DR 0104PN is Colorado’s 2025 Part-Year Resident/Nonresident Tax Calculation Schedule. It reports federal income and the Colorado portion of that income so Colorado tax is calculated only on Colorado income.
Who files this form
Use the 2025 DR 0104PN if you and/or your spouse were a resident of another state for all or part of 2025.
This schedule apportions your gross income so Colorado tax is calculated only for your Colorado income. Complete it after filling out lines 1 through 11 of DR 0104.
What you'll need
Have these forms and details available to complete the schedule:
- Your federal income tax return, including Schedule 1 if applicable. DR 0104PN uses federal income and adjustment amounts.
- Your Colorado DR 0104, with lines 1 through 11 completed. The schedule also uses income reported on DR 0104, line 12, to determine tax from the tax table.
- The tax table used for line 35.
- Your name and SSN or ITIN, your residency status, and your spouse’s residency status if applicable. For part-year residency, the form asks for beginning and ending months and years.
- Income details showing amounts earned or received while you were a Colorado resident and amounts from Colorado sources, as requested for each income category.
Common mistakes
- Starting the schedule too early: The form says to complete DR 0104, lines 1 through 11, first.
- Using inconsistent identifying information: Your name and SSN or ITIN on pages 2 through 7 must match page 1.
- Including the wrong moving reimbursements: Part-year residents should include moving expense reimbursements on line 5 only if paid for moving into Colorado.
- Including charitable amounts where they are excluded: Line 26 excludes charitable contribution adjustments, and line 30 excludes qualifying charitable contributions.
- Overlooking the federal 1040NR reminder: If you filed federal Form 1040NR, the form directs you to see the instructions. Those instructions were not included in the supplied text.
Questions people ask
What residency information does the schedule ask for?
Lines 1 and 2 ask for the taxpayer’s and spouse’s residency status. The listed choices are full-year nonresident, full-year resident, nonresident 305-day rule military, and part-year resident. Part-year residents must enter beginning and ending months and years.
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, from the amounts reported on line 8.
Which retirement income belongs on line 13?
Line 12 totals income from federal Form 1040, lines 4b, 5b, and 6b. Line 13 includes the portion received during the part of the year you were a Colorado resident.
How is the apportioned tax calculated?
On line 34, divide line 33 by line 32 and round as directed to the fourth decimal place. Line 35 is the tax-table amount based on DR 0104, line 12. Multiply line 35 by the percentage on line 34, then enter the result on line 36 and DR 0104, line 13.