DR 0104X: Amended Individual Income Tax Return (2025)
Colorado · Colorado DOR · Used for tax years 2025
Form DR 0104X is Colorado’s amended individual income tax return for 2025. It reports corrected tax amounts and calculates any additional amount owed or refund available.
Who files this form
Use the 2025 Colorado DR 0104X to correct a Colorado individual income tax return you already filed for tax year 2025.
You can also use it to amend a DR 0104EZ, either to correct an error or to include a credit, addition, or subtraction that you did not previously claim or report.
What you'll need
Refer to the Colorado 104 Book for the attachments required for your situation. Submit all required documentation again, even if you included it with your original return or the related credit or tax item has not changed.
Have these records and documents ready, as applicable:
- Your federal return for the federal income amounts requested on DR 0104X, and your original Colorado return or previously adjusted amounts for lines 41 and 43.
- Current driver license or state ID information for you and your spouse if filing jointly.
- W-2s and/or 1099s showing Colorado income tax withholding claimed on the return.
- All required supporting forms, schedules, certificates, and certifications for your subtractions, credits, and other tax items.
- 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.
- A federal record of account to support changes to federal taxable income.
- DR 0102 and a copy of the death certificate if the taxpayer died since the original filing and you are requesting a refund.
- A statement describing the future events your claim depends on if you are filing a protective claim.
How to file
- Use the DR 0104X for tax year 2025 and complete it with the corrected amounts. Refer to the 104 Book for line-by-line guidance.
- Mark one reason for amending and include any explanation required by that choice.
- Include all required attachments.
File electronically: File and pay at Colorado.gov/RevenueOnline using a computer, smartphone, or tablet. The form 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, mail the return to the applicable address below. Make checks payable to Colorado Department of Revenue.
With payment:
Colorado Department of Revenue
Denver, CO 80261-0006
Without payment:
Colorado Department of Revenue
Denver, CO 80261-0005
These addresses use ZIP codes exclusive to the Department, so no street address is required.
Common mistakes
- Using the wrong tax-year form. The Department cannot process your amended return unless the form matches the year you are amending.
- Leaving out attachments already submitted with the original return. All required documentation must accompany the amended return, even when the related credit or tax item has not changed.
- Leaving nonapplicable lines blank when amending DR 0104EZ. The instructions say to enter zero on those lines.
- Mailing a return with more than five dependents. The form requires electronic filing in that situation.
- Claiming too much in nonrefundable credits on lines 17 through 20. Their combined total cannot exceed line 16.
- Overlooking an unpaid original balance or a refund already received. The amount on line 50 is added to any unpaid original balance. A refund issued on the original return may need to be repaid.
Questions people ask
Can I use DR 0104X to correct a DR 0104EZ?
Yes. You can correct an error or add a credit, addition, or subtraction that was not previously claimed or reported. Enter zero on lines that do not apply to you.
Can the Department calculate my refund or balance due?
Yes. After completing line 39, you may leave lines 40 through 55 blank and let the Department compute and mail your refund, or compute your balance due and mail a bill. To calculate it yourself, continue with line 40.
Can I apply an overpayment to next year’s estimated tax?
Yes. Enter the amount you want credited to next year’s estimated tax on line 54. Line 55 shows the refund claimed after subtracting that amount from line 53.
Can I receive my refund by direct deposit?
Yes. Complete the direct deposit information if you want your refund deposited into an account at a United States bank or other financial institution. The form asks for the routing number, account number, and account type.