DR 0104X: Amended Individual Income Tax Return (2024)
Colorado · Colorado DOR · Used for tax years 2024
Form DR 0104X is Colorado’s amended individual income tax return for 2024. It reports corrected amounts from a previously filed return and determines any additional tax owed or refund available.
Who files this form
Use the 2024 Colorado DR 0104X to correct a Colorado individual income tax return you already filed for tax year 2024.
You can also use it to amend a 2024 DR 0104EZ, either to correct an error or to include a credit, addition, or subtraction that was not previously claimed or reported.
What you'll need
- Your original return or previously adjusted amounts. The amended return asks for your earlier overpayment or amount owed.
- Federal income tax information. The form uses amounts from your federal return. Submit a federal record of account to support any changes to federal taxable income.
- Required supporting forms, schedules, and certificates. Include them again, even if you submitted them with your original return and even if the related credit or tax item has not changed. Refer to the 104 Book for the attachments required for your situation.
- W-2s and/or 1099s showing Colorado withholding, if you claim that withholding.
- A corrected DR 0104PN, if you are a part-year resident or nonresident.
- The federal revenue agent’s report and supporting schedules, if the amendment results from an IRS adjustment.
- DR 0102 and a copy of the death certificate, if the taxpayer died after the original return was filed and you are requesting a refund.
Have your current driver license or state identification card information available, along with your spouse’s information if filing jointly. The form also asks for taxpayer and dependent identification information. For direct deposit, provide the routing number, account number, and account type.
How to file
- Use the DR 0104X for tax year 2024 and complete it with the corrected amounts. Mark the reason for amending and include an explanation when requested. Use the 104 Book for line-by-line guidance.
- Include all required supporting documents.
- Sign the return. Both spouses must sign a joint return.
File electronically: File and pay at Colorado.gov/RevenueOnline using a computer, smartphone, or tablet. The department recommends this free, secure service to reduce errors. If you have more than five dependents, you must file electronically.
File by mail if you cannot file electronically: Send all eight required pages and the required attachments.
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
No street address is required. Make checks payable to Colorado Department of Revenue.
Common mistakes
- Using the wrong tax-year form. The department cannot process an amended return on a form that does not match the year being amended.
- Leaving out attachments already sent with the original return. All required documents must be submitted again, including documents for unchanged credits or tax items.
- Mailing fewer than eight pages. All eight return pages are required.
- Missing a spouse’s signature. Both spouses must sign a joint return.
- Filing on paper with more than five dependents. The form requires electronic filing in that situation.
- Leaving inapplicable lines blank when amending DR 0104EZ. The instructions say to enter zero on any DR 0104X line that does not apply to you.
Questions people ask
Can the department calculate my refund or balance due?
Yes. After line 36, you may leave lines 37 through 52 blank and let the department calculate and mail your refund or calculate your balance due and mail a bill.
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 51 lets you credit an amount to 2025 estimated tax. Line 52 is the refund claimed after subtracting that amount from the overpayment on line 50.
Can I get my refund by direct deposit?
Yes. Complete the direct deposit information to have your refund deposited into your account at a United States bank or other financial institution.
What if I still owe money from my original return?
Any amount calculated on line 47 will be added to your unpaid balance. If you received a refund with your original return, you may receive an assessment requiring you to repay that refund.
How do I identify a protective claim?
Check the protective claim box under the reason for amending and include an explanation. The instructions describe this as a claim that depends on future events that may not be determined before the refund claim period expires.