DR 0112RF: Receipts Factor Apportionment Schedule (2025)
Colorado · Colorado DOR · Used for tax years 2025
Colorado Form DR 0112RF is a receipts factor apportionment schedule used to calculate corporate income apportioned and allocated to Colorado. It reports Colorado and everywhere receipts, income subject to apportionment, and any nonapportionable income directly allocated to Colora
Who files this form
The 2025 DR 0112RF is a schedule for corporations calculating income apportioned to Colorado using the receipts factor. It also includes lines for nonapportionable income directly allocated to Colorado or other states.
What you'll need
Have the following information available to complete the schedule:
- The corporation’s name and CAN or FEIN.
- Total modified federal taxable income from DR 0112, line 14.
- Colorado and everywhere gross receipts for the property and service categories on lines 2 through 6.
- The distributive share of partnership factors for line 7.
- If directly allocating nonapportionable income, the amounts for each income category listed on lines 10 and 13.
The form says not to submit a federal return, forms, or schedules when filing this return.
Common mistakes
- Including foreign-source income that was modified out on DR 0112, line 10. The schedule says to exclude it.
- Entering directly allocated income on lines 10 and 13 when all income is treated as apportionable. Enter zero on both lines in that case.
- Using a different corporation name or CAN or FEIN on page 2. These entries must match page 1.
- Submitting a federal return, forms, or schedules. The form specifically says not to submit them.
- Failing to carry the total from this schedule’s line 14 to DR 0112, line 15.
Questions people ask
How do I calculate the receipts factor?
Add lines 2 through 7 separately for the Colorado and Everywhere columns and enter each total on line 8. Divide the Colorado total by the Everywhere total and enter the result on line 9.
What if all income is treated as apportionable income?
Enter zero on lines 10 and 13. Line 15 provides an election to treat all income as apportionable for the tax year covered by the return.
How is income apportioned to Colorado calculated?
Subtract line 10 from line 1 to get the income subject to apportionment on line 11. Multiply line 11 by the receipts factor on line 9 and enter the result on line 12.
Where does the final total go?
Add line 12 and line 13(f). Enter the total on this schedule’s line 14 and on DR 0112, line 15.