DR 0104TN: Colorado Earned Income Tax Credit for ITIN Filers or Certain Filers Under Age 25 (2025)
Colorado · Colorado DOR · Used for tax years 2025
Colorado Form DR 0104TN calculates the Colorado Earned Income Tax Credit for ITIN filers and certain filers under age 25. It calculates earned income and the federal credit you would have been allowed if you met all federal requirements, then directs you to transfer the applicabl
Who files this form
Use the 2025 DR 0104TN to calculate a possible Colorado Earned Income Tax Credit if you could not claim the federal earned income tax credit only because:
- You, your spouse, or your dependents have an ITIN or a Social Security number that is not valid for employment; or
- You were under age 25 at the end of 2025, had no qualifying children, and meet the form’s work-eligible Social Security number and other eligibility requirements.
You may also use this form to claim a higher Colorado credit if you claimed the federal credit but could not include some dependents only because of their ITIN or Social Security number status.
Do not use this form if you could claim the federal credit including your spouse and up to three dependents.
The credit is available to eligible full-year and part-year Colorado residents. Complete the eligibility checklist first. It checks residency, filing status, qualifying children, age, and income, along with other requirements.
What you'll need
Have the following available, as they apply to your situation:
- Your federal Form 1040, 1040 SR, or 1040 SP, including wage information and adjusted gross income.
- Federal Schedule 1 if you reported nontaxable Medicaid waiver payments and elect to exclude them from earned income.
- Form W-2 showing box 12, code Q, if you elect to include nontaxable combat pay.
- Federal Schedules SE, C, F, and Schedule K-1 (Form 1065), if applicable.
- IRS Publication 596, including the Federal EIC Table used to calculate the credit.
- Colorado Form DR 0104CR, where you report the calculated credit.
- Colorado Form DR 0104PN if you are a part-year resident.
You will also need your ITIN or Social Security number and information needed to answer the eligibility checklist, including any qualifying children’s relationship, age, and living arrangements.
How to file
- Complete the eligibility checklist. Continue to the credit schedule only if the checklist says you qualify.
- Complete Section A and any applicable parts of Section B to calculate earned income.
- Complete Section C using the Federal EIC Table in IRS Publication 596 and the column for your filing status and number of qualifying children.
- Complete Section D if its under-age-25 requirements apply to you.
- Transfer the credit to DR 0104CR, line 9. Full-year residents use DR 0104TN, line 18. Part-year residents calculate the adjustment on line 19.
- Include a copy of the completed form with your tax return.
The supplied text does not give a mailing address or electronic filing instructions.
Common mistakes
- Forgetting the attachment. The form says to include a copy of the completed form with your tax return.
- Using the wrong federal line references. If you file a version such as Form 1040 SP or 1040 SR, double-check the cited line references against your form.
- Including only part of elected nontaxable pay. If you elect to exclude Medicaid waiver payments or include combat pay, enter all the nontaxable pay you received of that type. A spouse filing jointly may make a separate election.
- Putting excluded income in Section B, Part II. Do not include statutory employee income, net profit from notary public services, or amounts exempt from self-employment tax on those lines.
- Continuing when line 13 is zero. The form says to stop because you are not eligible for the Colorado credit.
- Using a part-year percentage above 100%. If DR 0104PN, line 34, exceeds 100%, use 100% for the line 19 calculation.
Questions people ask
Can I qualify without children if I am under age 25?
Possibly. The form lists these categories: age 19–24 and not a specified student; age 24 and a specified student; or age 18–24 and a qualified homeless youth or qualified former foster youth. You must meet the category’s requirements, the work-eligible Social Security number requirements, and the other eligibility checks.
How is the Colorado credit calculated?
Line 17 determines the federal earned income credit you would have been allowed if eligible. Line 18 multiplies that amount by 50%. Part-year residents then apply the adjustment on line 19.
Can part-year Colorado residents claim this credit?
Yes, if eligible. Multiply line 18 by the percentage on DR 0104PN, line 34, using no more than 100%. Enter the resulting amount on DR 0104CR, line 9, if applicable.
Will including combat pay or excluding Medicaid waiver payments always increase my credit?
No. The form says these elections may increase or decrease your Colorado credit. If you file jointly, you and your spouse may make separate elections for the same type of nontaxable pay.