DR 0106K: Colorado K-1 (2025)
Colorado · Colorado DOR · Used for tax years 2025
Form DR 0106K, the 2025 Colorado K-1, reports a partner’s or shareholder’s share of income and other items from a partnership or S corporation, including amounts attributable to Colorado. It also reports Colorado additions, subtractions, credits, and the owner’s share of tax paid
What you'll need
The 2025 form asks for the following information:
- The partner’s or shareholder’s name, address, and SSN, ITIN, FEIN, or Colorado account number.
- The partnership’s or S corporation’s name, address, and Colorado account number or FEIN.
- Fiscal year beginning and ending dates, if applicable.
- The partner’s or shareholder’s share of income, deductions, Colorado additions and subtractions, tax paid, and credits.
- For partners, their share of total receipts and non-apportionable income from DR 0106, Part V.
The form does not provide a list of supporting documents to attach.
Common mistakes
- Do not include credit amounts already applied toward composite tax in the remaining credit amounts. The form expressly excludes those amounts.
Questions people ask
What do columns A and B show?
Column A shows the partner’s or shareholder’s share of income and other items. Column B shows the share attributable to Colorado.
Where does the form report tax paid with a composite return or SALT Parity election?
Line 16 reports the partner’s or shareholder’s share of that tax paid.
Where are a partner’s share of receipts and non-apportionable income reported?
Line 14 reports the partner’s share of total receipts from line 8 of DR 0106, Part V. Line 15 reports the partner’s share of non-apportionable income from DR 0106, Part V.
Is there a place to report credits not separately listed?
Yes. Line 48 is for “Other Credits,” and the form provides a space below it for an explanation.