Colorado Tax Return Instructions

The Colorado Income Tax Filing Guide is available for full-year, part-year and non-resident individuals. This book includes: DR 0104. Generally, if you owe alternative minimum tax on your federal income tax return, you will also owe it for your Colorado return.

We recommend that you read the Individual Income Tax Guide if this applies to you. Select the tax year you are filing for to be directed to the forms for that year. 2025 Forms DR 0104EP.

Colorado income tax also applies to the Colorado-source income of any nonresident individual. In the case of an individual who is a Colorado resident for only part of the year, Colorado tax is imposed both on the income recognized while the individual was a Colorado resident, as well as any income derived from Colorado sources. Printable Colorado Income Tax Form 104 Instructions Use this instructional booklet to guide you in filling out and filing your Form 104 individual income tax return.

For more information about the Colorado Income Tax, see the Colorado Income Tax page. File your individual income tax return, submit documentation electronically, or apply for a PTC Rebate. Individuals are generally required to remit Colorado income tax as they receive income throughout the year.

If the individual earns wage income as an employee, their employer will generally withhold Colorado income tax from their wages. If an individual receives income from other sources, they may be required to remit quarterly estimated tax payments in anticipation of the Colorado income tax. Colorado's free, one-stop site for filing your taxes, managing your account and checking the status of your refund.

2021 Colorado Individual Income Tax Return Part-Year or Nonresident (or resident, part-year, Mark if Abroad on due date - non-resident combination) *Must include DR 0104PN see instructions. Individuals can track their tax refund using Revenue Online. The Department of Revenue offers step-by-step instructions on how to do this, as well as other resources regarding refunds.