Full-Year, Part-Year and Nonresident Individuals Colorado Individual Income Tax Filing Guide Mailing Address For Form DR 0104 104 BOOK 2023 Booklet Includes: Instructions | DR 0104 | Related Forms Tax.Colorado.gov { { This book includes: yy DR 0104 2023 Colorado Individual Income Tax Form yy DR 0104EE Colorado Easy Enrollment Information Form yy DR 0104CH 2023 Voluntary Contributions Schedule yy DR 0900 2023 Individual Income Tax Payment Form yy DR 0104AD 2023 Subtractions from Income Schedule yy DR 0158-I 2023 Extension Payment for Colorado Individual Income Tax yy DR 0104PN Part-Year Resident/Nonresident Tax Calculation Schedule 2023 yy DR 0104US 2023 Consumer Use Tax Reporting Schedule yy DR 0104CR Individual Credit Schedule 2023 yy DR 0347 2023 Low-Income Child Care Expenses Tax Credit yy Disclosure of Average Taxes Paid yy Colorado Income Tax Table yy Description of Voluntary Contribution organizations With Payment These addresses and zip codes are exclusive to the Colorado Department of Revenue. A street address is not required. Colorado Department of Revenue Denver, CO 80261-0006 Colorado Department of Revenue Denver, CO 80261-0005 Without Payment (11/30/23)

Page 2 Disclosure of Colorado Expenditures and Revenues Expenditures by Function Revenues by Source ** Due to rounding, the values in each chart may not sum to 100% Disclosure of Average Taxes Paid.............................. 2 Using this Guide: Filing Instructions........................... 3 Taxpayer Service and Assistance............................ 10 Tax Table.................................................................. 21 DR 0104: Colorado Return for All Resident Types... 23 DR 0104EE: Colorado Easy Enrollment Information Form...................................................... 27 DR 0104CH: Voluntary Contributions Schedule....... 29 DR 0104AD: Subtractions from Income Schedule... 31 DR 0900: Individual Payment Form......................... 33 DR 0158-I: Extension Information and Form............ 35 DR 0104PN: Part–Year Resident/Nonresident Tax Calculation Schedule......................................... 37 DR 0104US: Consumer Use Tax Reporting Schedule.................................................. 41 DR 0104CR: Individual Credit Schedule.................. 43 DR 0347: Child Care Expenses Tax Credit.............. 49 Voluntary Contribution Information........................... 51 Table of Contents Other 2.7% Taxes 37.8% Charges for Goods & Services 18.4% Federal Grants & Contracts 37.7% License, Permits & Fines 2.6% Interest & Rents 0.8% Other 9.9% Education 36.5% Justice 5.3% Transportation 4.3% Business, Community & Consumer Affairs 6.4% Social Assistance 37.7% Disclosure of Average Taxes Paid by Income Group - 2019 $0 to $15,000 1 $15,000 to $29,999 $30,000 to $39,999 $40,000 to $49,999 $50,000 to $69,999 $70,000 to $99,999 $100,000 to $149,999 $150,000 to $199,999 $200,000 and more Average 2 Average State Taxes Paid Individual Income $111 $314 $746 $1,105 $1,627 $2,491 $3,950 $5,907 $17,767 $3,003 Sales and Use $330 $371 $449 $510 $599 $719 $907 $1,184 $2,505 $742 Gasoline $92 $99 $141 $154 $178 $206 $243 $265 $404 $183 Driver License and Vehicle Registration Fees $78 $107 $128 $135 $157 $171 $200 $214 $229 $151 Alcoholic Beverages $3 $4 $6 $6 $7 $10 $14 $17 $38 $10 Cigarettes and Tobacco $46 $44 $47 $47 $52 $57 $44 $28 $32 $46 Total State Taxes $661 $938 $1,517 $1,958 $2,620 $3,654 $5,359 $7,614 $20,975 $4,134 Average Local Taxes Paid Residential Real Property $841 $1,131 $1,240 $1,332 $1,608 $2,142 $2,981 $4,291 $10,030 $2,426 Sales and Use $539 $604 $733 $832 $978 $1,172 $1,480 $1,930 $4,085 $1,211 Specific Ownership 3 $129 $186 $229 $243 $286 $314 $371 $400 $429 $273 Occupational Privilege 4 $2 $6 $9 $11 $15 $21 $31 $43 $129 $24 Total Local Taxes $1,510 $1,927 $2,210 $2,418 $2,886 $3,650 $4,863 $6,665 $14,673 $3,934 Average Federal Taxes Paid Individual Income $588 $1,110 $2,016 $2,951 $4,626 $7,692 $12,952 $21,887 $96,267 $12,826 Medicare $110 $278 $425 $546 $723 $1,004 $1,443 $1,977 $3,898 $974 Social Security $472 $1,187 $1,818 $2,334 $3,090 $4,291 $6,172 $8,454 $9,617 $3,590 Total Federal Taxes $1,171 $2,574 $4,259 $5,830 $8,439 $12,987 $20,568 $32,318 $109,782 $17,390 Average Total Taxes Paid $3,342 $5,439 $7,987 $10,207 $13,945 $20,290 $30,790 $46,596 $145,430 $25,459 Average Total Taxes Paid by Employers 5 $419 $1,199 $2,007 $2,615 $3,478 $4,832 $6,965 $9,534 $11,238 $4,037 Sources: Colorado and Federal income tax return data and the Bureau of Labor Statistics’ Consumer Expenditure Survey (CES) Note: CDOR did not receive 2020 federal return data from the IRS by the publication deadline of this instruction book. The printed table is a repeat of the table published in the 2022 booklet, which summarizes 2019 data. The values presented in this table are estimates because actual values are not known. Income and taxes paid were estimated using Colorado, federal, and third party data sources. The population is limited to full-year resident Colorado households that filed state and federal income tax returns. Income includes taxable and nontaxable income as well as transfer payments (such as public assistance, supplemental security income, and nutrition assistance). 1 Households estimated to have negative income are excluded from this table because their taxes paid cannot be estimated. Negative income is associated with self- employment, investment losses, and other losses. 2 The Average represents the total taxes paid divided by the total number of income tax returns. The Average was calculated for each row by multiplying the average tax paid for each income group by the number of returns in that income group, and then summing those values together and dividing by the total number of returns. 3 Specific ownership taxes are local property taxes on motor vehicles. 4 The occupational privilege tax is also known as the “head” tax. 5 Employers pay taxes to Medicare and Social Security on the employees’ behalf. This is distinct from the Medicare and Social Security taxes paid by individuals.

Page 3 How To Use This Filing Guide This filing guide will assist you with completing your Colorado Income Tax Return. Please read through this guide before starting your return. Once you finish the form, file it with a computer, smartphone or tablet using our free and secure Revenue Online service at Colorado.gov/RevenueOnline. You may also file using private e-File software or with a paid tax preparer. You significantly reduce the chance of errors by filing your return electronically. If you cannot file electronically for any reason, mail the enclosed forms as instructed. All Colorado forms and publications referenced in this guide are available for download at Tax.Colorado.gov, the official Taxation website. If you are filing on paper, submitting an incomplete return will delay the processing of your return. Please ensure you provide any supporting schedules or forms and documentation as requested in the instructions. The following symbols appear throughout this guide and point out important information, reminders and changes to tax rules.

This points out a topic that is the source of common filing errors. Filing your return on Revenue Online will reduce the risk of errors; however, it is important to understand the information on your return. Errors cause processing delays and erroneous bills.

Several subtractions and tax credits require you to provide supporting documentation. This symbol points out those requirements. If the additional documentation is not provided, it will cause processing delays or denial of the credits/ subtractions. These documents can be scanned and attached to your electronic filing through Revenue Online or most tax software, mailed with the DR 1778 or included with your paper return.

In-depth tax information is available in our easy to understand guidance publications, which include examples and worksheets. This symbol lets you know when such a publication is available for a subject. All guidance publications are available in the Tax Policy and Research section at Tax.Colorado.gov. Filing Information Who Must File This Tax Return Each year you must evaluate if you should file a Colorado income tax return. Generally, you must file this return if you are required to file a federal income tax return with the IRS for this year or will have a Colorado income tax liability for this year and you are: • A full-year resident of Colorado, or • A part-year Colorado resident who received taxable income while residing here (you must file the DR 0104 along with the DR 0104PN), or • Not a resident of Colorado, but received income from sources within Colorado (you must file the DR 0104 along with the DR 0104PN).

Colorado residents must file this return if they are required to file an income tax return with the IRS, even if they do not have a Colorado tax liability. Otherwise, the Department may file a return on your behalf and our return might not consider your unique tax situation. Also, the only way to determine if you are entitled to a refund is to file a return. Due Date The DR 0104 and any tax payment owed are due April 15. Revenue Online will accept returns as timely filed until midnight. Returns that are mailed must be postmarked by April 15. An automatic extension to file is granted until October 15, but there is no extension to pay. See form DR 0158-I in this book for more information. If the due date falls on a weekend or legal holiday, return will be due the next business day. Deceased Persons Legal representatives and surviving spouses may file a return on behalf of a deceased person whose date of death was during the tax year. Surviving spouses may complete the return as usual and indicate the deceased status on the return. They can file the return and submit a copy of the death certificate through Revenue Online. Legal representatives may file the return and submit a copy of the death certificate through Revenue Online, but they must complete the Third Party Designee portion of the return. Either a surviving spouse or legal representative can avoid problems when filing on paper by marking the box next to the name of the deceased person, writing “DECEASED” in large letters in the white space above the tax year of the return, writing “FILING AS SURVIVING SPOUSE” or “FILING AS LEGAL REPRESENTATIVE” after their signature, and including the DR 0102 and a copy of the death certificate with the return.

To claim a refund on behalf of a deceased person: you must submit a copy of the death certificate with the DR 0102 when filing the return. Filing Status

You must file using the same filing status on both your federal and Colorado income tax returns. Any two individuals who legally file a joint federal income tax return must also file their Colorado income tax return jointly. Individuals filing a joint return must list the taxpayer names and Social Security numbers (SSN) in the same order on both the federal and Colorado returns. For married filing separately, do not list your spouse’s name or SSN on the return.

Page 4 Claiming Credits from a Partnership or S Corporation

Individuals claiming tax credits as a partner or shareholder must obtain from the partnership or S corporation a Colorado form DR 0106K reporting the name and employer identification number (EIN) of the partnership or S corporation and the type and amount of the credit. Individuals must submit the DR 0106K with their return. Please visit Tax.Colorado.gov for more information. The Colorado Department of Revenue verifies the credit claims of partners and shareholders by reviewing the partnership or S corporation’s return. The DR 0106K may be submitted through Revenue Online, through tax software or may be included with a paper return. Line-by-Line Instructions for the DR 0104 First, complete the federal income tax return you will file with the IRS. You will use information from that return on your Colorado income tax return. Colorado income tax is based on your federal taxable income, which has already considered your deductions. Residency Status Mark the appropriate box to designate your residency status. If you are filing a joint return, and one person is a full-year Colorado resident and the other is either a part-year resident or a nonresident, mark the Part-Year Resident/Nonresident box. Part-Year Colorado Residents and Nonresidents Tax is prorated so that it is calculated only on income received in Colorado or from sources within Colorado. We recommend you review Income Tax Topics: Part-Year Residents & Nonresidents if this applies to you. You will calculate your prorated tax by completing the DR 0104PN. You must submit the DR 0104PN along with the DR 0104. Persons Traveling or Residing Abroad If you are traveling or residing outside the United States on April 15, the deadline for filing your return is June 15. If you need additional time to file your return, you will automatically have until October 15 to file. Interest is due on any tax paid after April 15. To avoid any late payment penalties, you must pay 90% of your tax liability by April 15, file your return by October 15 and pay any remaining tax due at the time of filing. If the due date falls on a weekend or legal holiday, return will be due the next business day. When filing your return, mark the “Abroad on Due Date” box on Revenue Online or the paper return. Active Duty Military Under federal law, a military servicemember’s state of legal residence does not change solely as the result of the servicemember’s assignment for service in another state. Consequently, a Colorado resident who enters into military service will remain a Colorado resident unless they officially change their state of legal residence as described in DD Form 2058. In general, military servicemembers who are Colorado residents are subject to the same income tax filing requirements as other Colorado residents, even if they are serving in another state. These requirements are described on the preceding page, under the heading “Who Must File This Tax Return.” However, any military servicemember who spends at least 305 days of the tax year stationed outside of the United States on active military duty may elect to be treated as a nonresident. The servicemember may make this election by filing a return and checking the applicable box on Form 104PN. Military servicemembers who are stationed in Colorado, but are not Colorado residents, are not required to pay Colorado tax on their military income. However, any other Colorado source income of a nonresident servicemember is subject to Colorado taxation. Please see Tax.Colorado.gov/military-servicemembers for additional information.

The residency rules described above for military servicemembers also apply generally to a servicemember’s spouse if the spouse is residing with the servicemember either inside or outside of Colorado in compliance with the servicemember’s military orders. If a servicemember and their spouse are nonresidents stationed in Colorado, any wages earned by the spouse for work performed in Colorado are not subject to Colorado taxation. The military spouse must complete a DR 1059, provide a copy to their employer when hired for employment, and submit a copy to the Department, along with a copy of their military ID card, when they file their Colorado return each year. The DR 1059 may be filed with the Department through Revenue Online, with DR 1778, or included with a DR 0104 filed by paper. Name and Address Provide your name, mailing address, date of birth, Social Security number (SSN) or Individual Taxpayer Identification number (ITIN), and the state of issue, the last four digits, and the date of issuance of your state issued ID card in the provided spaces. If filing Married Filing Jointly, provide the spouse’s information where prompted. Provide the spouse’s information ONLY if filing a joint return. Otherwise leave blank. All Departmental correspondence will be mailed to the mailing address provided. We recommend you read publication FYI General 2 for the Privacy Act Notice. Colorado Health Coverage Easy Enrollment Colorado taxpayers can now share certain information from their state tax return with the Colorado Health Benefit Exchange (Connect for Health Colorado) and the Colorado

Page 5 Department of Health Care Policy & Financing to find out if they qualify for free or reduced-cost health coverage (Colorado Law: 39-21-113(25) C.R.S). If you give your permission, the Department of Revenue will share only the information on form DR 0104EE which includes: • Name and date of birth for you, your spouse, and everyone listed on your taxes as your dependent (your tax household). • Social Security Number or Tax ID for you, your spouse, and everyone listed on your taxes as your dependent. You may choose to not provide Social Security Numbers. • Your address, phone number, and email address so we can contact you. • Your income. • Whether you filed your return electronically or on paper. This information will only be used to check if you can enroll in health coverage and qualify for help paying for coverage. For more information about getting health coverage, visit Connect for Health Colorado at https://connectforhealthco.com. To see if you or members of your household qualify for free or reduced-cost health coverage, check this box if: • At least one person in your household does not have health coverage and • You give permission for the Colorado Department of Revenue to share the information on Form DR 0104EE with Connect for Health Colorado (the Colorado Health Benefit Exchange) and the Department of Health Care Policy & Financing. To share your information, complete form DR 0104EE. If you are using software to complete your tax return, the software may autofill the form for you. Check it to make sure it is accurate and complete. If you are filing a paper return, complete the DR 0104EE and include it with your return. Line–by–Line Instructions for the DR 0104EE Section A: Household Contact Information Complete this information so Connect for Health Colorado can contact you to help you enroll in health coverage. Make sure your name, phone number, email address, and mailing address are correct and complete. Section B: Household Member and Income Information Complete this information so Connect for Health Colorado can check if you or members of your household qualify for free or reduced-cost health coverage. Your household includes yourself, your spouse, and any person that you claim as a tax dependent on your federal income tax return. Dependents are usually children who live with you but may include other relatives you support financially. Line 1: Enter your tax household size here. Include yourself, your spouse, and anyone you claim as a dependent on your federal income tax return. Line 2: Enter your adjusted gross income here. Adjusted gross income is found on line 11 of your federal tax form 1040. Forms adjacent to the 1040, such as the 1040SR, 1040SP, and 1040NR, may also list the adjusted gross income on line 11. Be sure to double check. Line 3: Enter information about yourself, your spouse, and/or dependents for each member of your tax household in the table below. Line 1 Federal Taxable Income Refer to your federal income tax return to complete this line: • Form 1040, 1040SR, 1040NR, or 1040SP If your federal taxable income is a negative amount, be sure to enter the amount as such on your Colorado return. If submitting a paper return, put the negative amount in parentheses, for example ($1,234).

Do not enter your total income or wages on this line because it will make your tax too high. The Department will compare the amount you list here to the return you file with the IRS, so be very careful to complete this correctly. Additions Line 2 State Addback You must enter on line 2 any state income tax deducted on Schedule A of their federal return, subject to certain limitations. If you are a partner or shareholder in a partnership or S corporation that claimed a federal deduction for state income taxes, you must also include on line 2 your distributive or pro rata share of any state income tax deducted by the partnership or S corporation. Your distributive or pro rata share of state income taxes deducted by a partnership or S corporation should appear on line 9 of the Colorado form DR 0106K that you received from the partnership or S corporation. Taxpayers are not required to enter on line 2 any general sales taxes they deducted on Schedule A of their federal return.

For additional information, please see the Department’s published guidance for the state income addback, available online at https://tax.colorado.gov/individual-income-tax- guidance-publications. Line 3 Qualified Business Income Deduction Addback There are two cases where you may be required to add back the amount of a deduction for qualified business income under section 199A of the Internal Revenue Code.

Page 6 If you claimed a deduction for qualified business income under section 199A of the Internal Revenue Code (IRS form 1040, line 13), and your adjusted gross income is greater than $500,000 ($1,000,000 if filing jointly) (IRS form 1040, line 11), you are required to add to federal taxable income an amount equal to that deduction. You must add back the entire deduction regardless of the extent to which your adjusted gross income exceeds the threshold. This addback does not apply to a taxpayer who is required to file a federal Schedule F, Profit or Loss From Farming, with their federal income tax return. Alternatively, if you are a partner in a partnership that made a SALT Parity Election (or a shareholder in an S corporation that made a SALT Parity Election), you are required to add to federal taxable income an amount equal to your qualified business income under section 199A of the Internal Revenue Code. You must add back the entire deduction regardless of your adjusted gross income. This addback is not limited to the deduction taken with respect to the electing partnership or S corporation. The partnership or S corporation will indicate that it made the election by marking the SALT Parity Election box on the Colorado K-1 (DR 0106K) issued to you. An amount on line 15 of the Colorado K-1 may also be an indication that the partnership or S corporation made this election. Line 4 Federal Deduction Addback Taxpayers who have federal adjusted gross income exceeding $300,000 in tax year 2023 may be required to add back itemized or standard deductions over a certain amount in this line. If your federal return filing status was single, married filing separately or head of household AND the following conditions apply: Your federal adjusted gross income as reported on line 11 of IRS Form 1040 exceeds $300,000 and Your itemized or standard deductions on line 12 of IRS Form 1040 exceed $12,000. Then the required addback amount is calculated by subtracting $12,000 from the amount on line 12 of IRS Form 1040. This amount should be reduced by any state income tax deduction from Schedule A of your federal return that is already added back on line 2 of Colorado Individual Income Tax Return DR 0104. The required addback is not reduced by any amount of state income tax addback on line 2 of your Colorado form 104 attributable to your share of state income tax deducted by a partnership or S corporation. If the filing status for your federal return was married filing jointly AND the following conditions apply: Your federal adjusted gross income as reported on line 11 of IRS Form 1040 exceeds $300,000 and Your itemized or standard deductions on line 12 of IRS Form 1040 exceed $16,000. Then the required addback amount is calculated by subtracting $16,000 from line 12 of IRS Form 1040. This amount should also be reduced by any state income tax deduction from Schedule A of your federal return that is already added back on line 2 of Colorado Individual Income Tax Return DR 0104. The required addback is not reduced by any amount of state income tax addback on line 2 of your Colorado form 104 attributable to your share of state income tax deducted by a partnership or S corporation. Line 5 Non-qualifying Distribution addback (CollegeInvest Tuition Savings) An account holder must make an addition on their Colorado return for any distribution, refund, or withdrawal from a qualified state tuition program for any reason other than one of the following qualifying reasons: • To pay qualified higher education expenses (discussed in Department publication Income Tax Topics: 529 Contribution Subtraction); • As a result of a beneficiary’s death or disability; • As a result of receiving a scholarship during the tax year in an amount equal to or greater than the distribution, refunds, or withdrawals made; or • As a result of a change in the designated beneficiary for the account, as described in Chapter 7 of IRS Publication 970. Line 6 Non-qualifying Distribution addback (Colorado ABLE) An account holder must make an addition on their Colorado return for any distribution, refund, or withdrawal from a qualified ABLE program if used for a purpose other than one of the following qualifying reasons: • To pay qualified disability expenses (discussed in Department publication Income Tax Topics: ABLE Subtraction); • As a result of a beneficiary’s death or disability; • As a result of a change in the designated beneficiary for the account, as described in the “ABLE Account” section of IRS Publication 907. *Since this is the first year contributions may be subtracted, you should not have an add back for TY 2023. Line 7 Other Additions Enter the sum of the following and specify which addition(s) in text box: • Bond interest: the amount of any interest earned from bonds issued by any state or political subdivision, excluding any bonds issued by the State of Colorado or its political subdivisions on or after May 1, 1980. Calculate the appropriate amount by subtracting the amortization of bond premiums and expenses (required to be allocated to interest income by Internal Revenue Code) from the gross amount of state and local bond interest. We recommend that you read the Individual Income Tax Guide if this applies to you. • Charitable gross conservation easement: the amount of your federal charitable deduction for a conservation easement that is also claimed for a Colorado tax credit. Complete the DR 1305 Part D.

Page 7 • Alien labor: the amount of expenses for unauthorized alien labor services. We recommend that you read the Individual Income Tax Guide if this applies to you. • Partnership/Fiduciary: the amount of any fiduciary adjustment or partnership modification that increases your federal taxable income. • Any expenses incurred by a taxpayer with respect to expenditures made at, or payments made to, a club that restricts membership on the basis of sex, sexual orientation, gender identity, gender expression, marital status, race, creed, religion, color, ancestry or national origin. • Distributions from a medical savings account not made for an eligible expense. Line 8 Subtotal Enter the sum of lines 1 through 7. Line 9 Subtractions from the DR 0104AD Schedule, line 23 Transfer the amount from the DR 0104AD line 23 to report any subtractions from your Federal Taxable Income. These subtractions will change your Colorado Taxable Income from the amount of Federal Taxable Income. See instructions in the income tax booklet for additional guidance on completing this schedule. Do not enter negative amounts. To ensure faster processing of your paper return, the amount entered on line 9 must exactly match the amount on the DR 0104AD. You must submit the DR 0104AD with your return. Line 10 Colorado Taxable Income Subtract line 9 from line 8. This is your Colorado taxable income and is the figure used to determine how much Colorado tax is owed, if any. Part-Year Residents or Nonresidents Go To the DR 0104PN. Full-Year Residents Continue To Line 11 Line 11 Colorado Tax The income tax rate is currently 4.4%. Full-year residents should refer to the tax table in this booklet. Determine the tax by the amount listed on line 10. Part-year residents and nonresidents should transfer the apportioned tax amount from the DR 0104PN line 36. You must submit the DR 0104PN along with the DR 0104. Line 12 Alternative Minimum Tax Enter the amount of any Alternative Minimum Tax. Generally, if you pay alternative minimum tax on your federal income tax return, you will pay the same for your Colorado return. We recommend that you read the Individual Income Tax Guide if this applies to you. Line 13 Recapture of Prior Year Credits Enter any credit claimed in prior years that is subject to recapture under Colorado law. Line 14 Subtotal Sum of lines 11 through 13. Tax Credits Visit Tax.Colorado.gov/Income-Tax-Credits to read more about which tax credits can be claimed on this form. Line 15 Nonrefundable Credits Complete the DR 0104CR to claim various nonrefundable credits. Transfer the amount from the DR 0104CR line 54 to this line. The nonrefundable credits used from the DR 0104CR combined with the total nonrefundable credits from lines 16 and 17 cannot exceed line 14. To ensure faster processing of your paper return, the amount entered on line 15 must exactly match the amount on the DR 0104CR. You must submit the DR 0104CR with your return.

Scan and submit any required documentation through Revenue Online E-Filer Attachment, attach to your electronic return or mail paper documentation with the DR 1778 E-Filer Attachment. Line 16 Nonrefundable Enterprise Zone Credits Use your tax software, Revenue Online or the DR 1366 to calculate the total amount of Nonrefundable Enterprise Zone Credits being used to offset the current year tax liability. Complete the DR 1366 and transfer line 85 to this line. The total Nonrefundable Enterprise Zone Credit used combined with nonrefundable credits from lines 15 and 17 cannot exceed the amount on line 14. You must submit the DR 1366 and a copy of each certificate with your return.

The Department strongly recommends electronic filing for taxpayers with enterprise zone credits. Failure to file electronically may result in delays processing your return. Line 17 Strategic Capital Tax Credits Use your tax software, Revenue Online or the DR 1330 to calculate the total amount of nonrefundable Strategic Capital Tax Credits being used to offset the current year tax liability. Complete the DR 1330 and transfer amount on line 8b to this line. The total nonrefundable Strategic Capital Tax Credits used combined with nonrefundable credits from lines 15 and 16 cannot exceed the amount on line 14. You must submit the DR 1330 and a copy of each certificate with your return. The Department strongly recommends electronic filing for taxpayers with Strategic Capital Tax credits. Failure to file electronically may result in delays processing your return.

Please include a copy of each Strategic Capital Tax Credit Certificate Line 18 Net Income Tax Sum of lines 15, 16, and 17. Subtract that sum from line 14. This cannot be a negative number.

Page 8 Line 19 Use Tax Enter the amount from the DR 0104US schedule line 7. If you do not owe any use tax, then leave this line blank and DO NOT fill out the DR 0104US schedule. For more information on your consumer use tax obligation, including how to use the new annual customer reports from non-collecting retailers, please visit Tax.Colorado.gov/Consumer-Use-Tax. If you are reporting use tax on this return, you must submit the DR 0104US with your return. Line 20 Net Colorado Tax Sum of lines 18 and 19. Line 21 Colorado Income Tax Withheld Enter the sum of all Colorado income tax withheld as reported on W-2, W-2G and/or various 1099 statements.

Enclose your Colorado withholding forms where indicated or, if filing electronically, scan and submit them through Revenue Online E-Filer Attachments.

Failure to submit your withholding forms will result in the credit being denied. Do NOT include withholding for federal income tax, income tax from another state, or income tax from local governments. Be certain to exclude amounts withheld from Colorado real estate sales by nonresidents, nonresident beneficiary withholding, or Colorado partnership or S Corporation income withholding for nonresidents because these specified amounts should be listed on line 25. Line 22 Prior-year Estimated Tax Carryforward Enter the amount, if any, from your 2022 Colorado DR 0104 line 36. Line 23 Quarterly Estimated Payments Carefully review your payment(s) before completing this line. Use Revenue Online (Colorado.gov/RevenueOnline) to verify estimated taxes paid on your account. Doing so will reduce processing delays. Most taxpayers who have made quarterly estimated payments used the DR 0104EP to remit these payments. Refer to the Individual Income Tax Guide for more information about Estimated Payments. Line 24 Extension Payment Enter the amount, if any, you remitted with the DR 0158-I to ensure 90% of your tax was paid by the filing due date. Line 25 Other Prepayments Enter the sum of payments remitted on your behalf because you received Colorado income from: • an estate as a beneficiary – remitted using the DR 0104BEP, and/or • partnership or shareholder agreement–remitted using the DR 0108, and/or • a real estate transaction that closed during the tax year for which you are filing this return – remitted using the current DR 1079. Be sure to mark corresponding box(es) as appropriate. Line 26 Gross Conservation Easement Credit Complete all applicable parts of the DR 1305. Enter the amount from the DR 1305G line 33. You must submit the DR 1305G with your return. Line 27 Innovative Motor Vehicle and Innovative Truck Credit Complete one Form DR 0617 for each vehicle or truck claimed, then enter the amount (or sum) from each DR 0617 line 10. You must submit each DR 0617 with your return. NOTE: If you assigned the credit to a financing entity you will not submit a Form DR 0617. For additional information, please refer to FYI Income 69.

For each Form DR 0617, you must also submit copies of the title, purchase invoice, or lease agreement, along with proof of permanent Colorado registration for each vehicle for which you are claiming a credit. For financing entities that accept assignment of the credit, a completed Form DR 0618 must be submitted for each vehicle claimed. Line 28 Refundable Credits Complete the DR 0104CR to claim various refundable credits. Transfer the amount from the DR 0104CR line 16 to this line. You must submit the DR 0104CR with your return.

See the DR 0104CR for the required documentation for the credit claimed. Submit using Revenue Online, attach to an electronically filed return as a PDF or include with your paper return. Line 29 Subtotal Sum of lines 21 through 28. Lines 30 through 33 are only used to calculate your TABOR credit, they do not affect your Colorado tax liability. Line 30 Federal Adjusted Gross Income Refer to your 2023 federal income tax return to complete this line: • Form 1040, 1040SR, 1040NR, or 1040SP line 11. If your federal adjusted gross income is a negative amount, be sure to enter the amount as such on your Colorado return. If submitting a paper return, put the negative amount in parentheses, for example ($1,234). Line 31 Nontaxable Social Security Income Refer to your 2023 federal income tax return to complete this line. Subtract the amount on line 6b of Form 1040, 1040SR, or 1040SP from line 6a and enter that amount here. Line 32 Nontaxable Interest Income from State and Local Bonds Refer to the DR 0104 line 7. If you entered any bond interest on line 7, enter the amount of bond interest income here. Line 33 Modified AGI for TABOR This line is automatically calculated by Revenue Online. If filing a paper return, enter the sum of lines 30 through 32.

Page 9 Line 34 State Sales Tax Refund Full-year Colorado residents, who were 18 or older as of January 1, 2023, are eligible for the state sales tax refund. To claim the state sales tax refund, your return must be postmarked by April 15, 2024. Enter $800 for one qualifying taxpayer or $1,600 for two qualifying taxpayers filing jointly on this line 34. If you are filing under extension, you may claim the state sales tax refund only if you have a Colorado tax liability (line 14 must be greater than 0) or you are claiming a refund of Colorado wage withholding on a W-2. To claim a state sales tax refund under extension, your return must be postmarked by October 15, 2024. You must be a full-year Colorado resident who was 18 or older as of January 1, 2023. If you are a full-year Colorado resident who was under 18 as of January 1, 2023, you may claim the state sales tax refund only if you have a Colorado tax liability (line 14 must be greater than 0) or you are claiming a refund of Colorado wage withholding on a W-2. Your return must be postmarked by October 15, 2024. Part-year resident and nonresident individuals are not eligible for the state sales tax refund. Individuals incarcerated in the Department of Corrections, incarcerated in a county or municipal jail, and certain individuals committed to the Department of Human Services for at least 180 days in 2023 are not eligible for the state sales tax refund. Line 35 Sum of lines 29 and 34 Enter the sum of line 29 (Subtotal) and line 34 (State Sales Tax Refund). Compare lines 20 and 35. If line 20 is greater, skip to line 39. If line 35 is greater, continue to line 36. Line 36 Overpayment Subtract line 20 from line 35. Line 37 Estimated Tax Carryforward Enter the amount, if any, you would like to be available for 2024 estimated tax. Line 38 Refund Subtract line 37 from line 36. This is the amount of your refund. You have the option of authorizing the Department to directly deposit these funds to your bank or CollegeInvest account. Otherwise, a refund check will be mailed to the address you have designated on this return. • Direct Deposit: Enter the routing and account numbers and account type. The routing number is 9 digits. Account numbers can be up to 17 characters (numbers and/or letters). Include hyphens, but do NOT enter spaces or special symbols. We recommend that you contact your financial institution to ensure you are using the correct information and that they will honor a direct deposit. See the sample check below to assist you in finding the account and routing numbers.

Did you know you can now direct deposit your tax refund into a new or existing CollegeInvest account? Please contact 1-800-448-2424 or visit CollegeInvest.org for more information. • Intercepted Refunds: The Department will intercept your refund if you owe back taxes or if you owe a balance to another Colorado government agency or the IRS. If you are filing a joint return and only one party is responsible for the unpaid debt, you may file a written claim to: Colorado Department of Revenue, Injured Spouse Desk, PO Box 17087, Denver, CO 80217-0087. Claims must include a copy of your federal income tax return, federal form 8379 and copies of all W-2, W-2G, or any 1099 statements received by both parties. DO NOT include your claim with this return. It will not be processed. Line 39 Net Tax Due Subtract line 35 from line 20. This is the amount you owe with this return. If you are filing after the due date (or valid extension) or you owe estimated tax penalty, continue to the next line. If you are filing timely and do not owe penalty or interest, go to line 43. Line 40 Delinquent Payment Penalty Calculate any penalty owed for delinquent filing or payment. The penalty is the greater of $5 or 5% of the net tax due for the first month after the due date and increased by 0.5% for each additional month past the due date. The maximum penalty is 12%. If you prefer not to calculate this penalty, the Department will bill you. Line 41 Delinquent Payment Interest Calculate any interest owed for delinquent filing or payment. For more information, see FYI General 11 at Tax.Colorado.gov/guidance-publications Line 42 Estimated Tax Penalty To calculate this penalty, complete the form DR 0204. Enter any estimated tax penalty owed on this line. You must submit the DR 0204 with your return. If you over compute your estimated tax penalty from what the Department calculates, any amount of overpayment of penalty will be refunded to you.

Scan and submit the form DR 0204 through Revenue Online E-Filer Attachments or submit the form with your paper return.

Page 10 Line 43 Amount You Owe Enter the sum of lines 39 through 42. Please note: Any assessment made by the Department will likely include delinquent payment penalty and interest. The only way to avoid paying penalty and interest is to pay in full by the filing due date. You have three payment options: • Pay Online: After submitting your return on Revenue Online, you will be given the opportunity to submit an online payment with your credit card, or e-check. A nominal processing fee may apply. If you file a paper return, you may still choose to pay electronically. Visit Colorado.gov/RevenueOnline for details. • Pay by Mail: If filing by Revenue Online or other electronic filing method and you wish to send a check or money order, complete the form DR 0900 and mail with your payment. Make payable to “Colorado Department of Revenue” and clearly write your Social Security number and “2023 DR 0104” on the memo line. Be sure to keep a copy of the money order or note the check number with your tax records. • Payment Plan: The Department will issue a bill for any unpaid balance due. When you receive the bill, you may set up a payment plan as instructed on the bill. Third Party Designee Mark the “Yes” box to appoint the person entered on your return as the designee to receive and inspect confidential tax information related to this tax return. If a firm or organization is listed, this tax information authorization will apply to any of its employees. The designee may: • call the Department for information about the return, including processing time and refund status; • request copies of notices, bills or transcripts related to the return; and • respond to inquiries regarding calculations and supporting documentation for the return. However, a designee cannot sign any form or protest, request any other change to the account, receive any refund, or otherwise represent or act on behalf of the taxpayer with the Colorado Department of Revenue. This authorization expires four years after the date the return is signed. A taxpayer may change or revoke it, or an appointee may withdraw from it. For more information, see the instructions for form DR 0145, Tax Information Authorization or Power of Attorney. W-2s and 1099s

When filing a paper return, all W-2s and/or 1099s that show Colorado income tax withholding must be included with the form. When filing an electronic return, attach scanned copies of all W-2s and/or 1099s that show Colorado income tax withholding to the e-filed tax return. If you are unable to attach W-2s and/or 1099s to your e-filed return, submit through Revenue Online, Colorado.gov/RevenueOnline. Taxpayer Service and Assistance Revenue Online and Secure Messaging The Department offers many services through Revenue Online. You can file or amend a return, submit required return attachments, monitor your account activity, pay taxes, check the status of a refund, file a protest and send a secure message to Department staff. Visit Colorado.gov/RevenueOnline to get started. Taxation Website Visit the official Colorado Department of Revenue’s Taxation Division website, Tax.Colorado.gov, for tax forms, guidance publications, education resources, legal research and more.

Call Center Representatives are available Monday through Friday, 8 a.m. to 4:30 p.m. 303-238-SERV (7378) TTY/TDD 800-659-2656 Taxpayer Service Centers All visits for assistance and information can be scheduled at our webpage at Tax.Colorado.gov/Visit-a-Service-Center. Forms are available Monday through Friday, 8:00 am to 4:30 pm. For those who do not need assistance, each service center is equipped with a secure drop box for documents. Denver Metro: 1881 Pierce Street, Entrance B, Lakewood, CO Colorado Springs: 2447 North Union Boulevard Fort Collins: 3030 South College Avenue Grand Junction: 222 South 6th Street, Room 208 Pueblo: 827 West 4th Street, Suite A

Page 11 Common Issues Did Not Receive W-2 Statement from Your Employer • Contact your employer to request a copy, or • Use the year-to-date (YTD) Colorado wages and withholding amounts from your final paycheck stub to complete a Substitute W-2, form DR 0084. Submit both the final paycheck stub and DR 0084 with your return. Records Retention Keep all documentation you used to prepare your return at least 4 years after the due date, which is the statute of limitations for the Department to make changes to your return. However, if the Department does not receive your return, they may file on your behalf using the best information available. There is no statute of limitations for assessment if a return is not filed. Correcting Errors or Changing a Return Individual income tax returns from 2009 and forward may be amended electronically through Revenue Online. Filing and amending returns in Revenue Online is a free service. You may amend online even if the original return was filed on paper. Revenue Online has all the information from your original return. You will not need to re-enter everything. • If you cannot amend online, you may file the DR 0104X. Make sure you use the appropriate form version for the year you are amending. • If you are changing your Colorado return because the IRS made changes to your federal return, you must file the DR 0104X within 30 days of being notified by the IRS. You must amend your Colorado return in this case, even if there is no net change to your tax liability.

IT IS VERY IMPORTANT THAT YOU SUBMIT ALL SCHEDULES AND SUPPORTING DOCUMENTATION FOR ANY CHANGES WITH YOUR AMENDED RETURN. YOU MUST SUBMIT ALL SCHEDULES, EVEN IF YOU ARE NOT CHANGING THOSE VALUES. Estimated Tax Requirements If you expect next year’s Colorado tax liability to be greater than $1,000 after subtracting credits, you should make estimated tax payments using the DR 0104EP. We recommend that you read the Individual Income Tax Guide for additional information. Filing Errors and Incomplete Information It is important to read all the information available for your specific tax situation and to submit all required documentation with your return. Failure to do so may result in delayed processing of your return and refund, if any. We recommend that you file using Revenue Online to avoid common mathematical errors. You may also opt to use a commercial tax preparation software program or a paid tax professional to help you complete your return. Federal Earned Income Tax Credit and Colorado Insurance Programs Individuals with lower income and/or those who have qualifying children may be eligible for a refund resulting from the federal and/or state Earned Income Tax Credit (EITC), the federal Child Tax Credit, and/or low-cost health insurance through Child Health Plan Plus (CHP+). You may obtain additional information regarding the federal EITC online at IRS.gov or by calling Colorado United Way at 211. Additional information regarding CHP+ may be found at CCHP.org or by calling 1-800-359-1991.

Page 12 Line-by-Line Instructions for the DR 0104AD - Subtractions from Income Schedule If you use this schedule to claim any subtractions from your income, you must submit it with the DR 0104. Line 1 State Income Tax Refund Refer to your federal income tax return to complete this line. If you did not complete federal Schedule 1, Form 1040, 1040SR, 1040NR, or 1040SP, enter $0. Otherwise, enter the amount from line 1, Schedule 1, Form 1040, 1040SR, 1040NR, or 1040SP. Line 2 U.S. Government Interest Enter the sum of all interest earned from U.S. government bonds, treasury bills and other obligations of the U.S. or its territories, possessions and agencies that you reported on your federal income tax return and is calculated as part of your federal taxable income. We recommend that you read the Individual & Corporate Income Tax Guides if this applies to you.

Do not include interest earned from Federal National Mortgage Association and Government National Mortgage Association (Fannie Mae and Ginnie Mae). Dividends from mutual funds may not be 100% exempt. Line 3 Social Security Benefits You may be able to subtract some or all of the social security benefits you received that were included in your federal taxable income. If you were 65 years of age or older on December 31, 2023, you may claim the subtraction for the entire amount of the social security benefits you received that were included in your federal taxable income. If you were under age 65 on December 31, 2023, the subtraction you may claim is limited to $20,000. Additionally, if you were under age 55 on December 31, 2023, you can claim the subtraction only for social security benefits you received due to the death of the person originally entitled to the benefits. If the filing status for your federal return was single, married filing separately, or head of household, enter on line 3 the amount from line 6b of your Federal Form 1040, but if you were under age 65 on December 31, 2023, do not enter more than $20,000. If you filed a joint return, enter on line 3 only the primary taxpayer’s social security benefits from line 6b of the federal return. Submit copies of all SSA 1099 statements with your return. See Department publication Income Tax Topics: Social Security, Pensions, and Annuities if you are filing a joint return and both you and your spouse received social security benefits. Line 4 Pension and Annuity Subtraction You might be eligible to subtract the income you earned from a pension or annuity. We recommend that you read publication Income Tax Topics: Social Security, Pensions & Annuities if this applies to you. This subtraction is allowed only for pension or annuity income that is included in your federal taxable income. Do not enter any social security benefits on line 4. Instead, qualifying individuals may claim a subtraction for social security benefits on line 3. The amount of subtraction you can claim is also limited based upon your age. As of December 31, 2023, if you were: • Age 65 or older, then you may subtract $24,000 minus any amount entered on line 3, or the total amount of your taxable pension/annuity income, whichever is smaller; if the amount in line 3 of this form is greater than $24,000, you may not claim any subtraction for pension and annuity income on line 4; or • At least 55 years old, but not yet 65, then you may subtract $20,000 minus any amount entered on line 3, or the total amount of your taxable pension/ annuity income, whichever is smaller; if the amount on line 3 of this form is $20,000, you may not claim any subtraction for pension and annuity income on line 4; or • Younger than 55 years old and you received pension/annuity income as a secondary beneficiary (widow, dependent child, etc.) due to the death of the person who earned the pension/ annuity, then you may subtract $20,000 minus any amount entered on line 3, or the total amount of your secondary beneficiary taxable pension/ annuity income, whichever is smaller; if the amount on line 3 of this form is $20,000, you may not claim any subtraction for pension and annuity income on line 4. Pension/annuity income should not be intermingled between spouses. Each spouse must meet the requirements for the subtraction separately and claim the subtraction only on their pension/annuity income. Any qualifying spouse pension/annuity income should be reported on line 6. Submit copies of all 1099R statements with your return. Submit using Revenue Online or include with your paper return. Line 5 Spouse Social Security Benefits A secondary taxpayer listed on a jointly filed return may be able to subtract some or all of the social security benefits they received that were included in their federal taxable income. If the secondary taxpayer was 65 years of age or older on December 31, 2023, they can claim the subtraction for the entire amount of social security benefits they received that were included in their federal taxable income. If the secondary taxpayer was under age 65 on December 31, 2023, the subtraction they may claim is limited to $20,000. Additionally, if the secondary taxpayer was under age 55 on December 31, 2023, they can claim the subtraction only for social security benefits they received due to the death of the person originally entitled to the benefits. Enter on line 5 only the secondary taxpayer’s social security benefits included on line 6b of Federal Form 1040, but do not enter more than $20,000 if the secondary taxpayer was under age 65 on December 31, 2022. See Department publication Income Tax

Page 13 Topics: Social Security, Pensions, and Annuities if both you and your spouse received social security benefits. The sum of the amounts entered on lines 3 and 5 of form DR 0104AD cannot exceed the total amount entered on line 6b of Federal Form 1040. Submit copies of all SSA 1099 statements with your return. Line 6 Spouse Pension and Annuity Subtraction If the secondary taxpayer listed on a jointly filed return is eligible for the pension and annuity subtraction, enter the qualifying amount on this line. Review the instructions for line 4 for information about qualifications and limitations. Qualifying spouses may claim a subtraction for social security benefits on line 5. We recommend that you read publication Income Tax Topics: Social Security Benefits, Pensions, and Annuities if this applies to you. Take precautions to report the subtraction on the correct line. The first person listed on the return shall report on line 4 and the second person listed shall report on line 6. Line 7 Military Retirement Subtraction You might be eligible to subtract the income you earned from your military retirement benefits. We recommend that you read publication Income Tax Topics: Military Servicemembers if this applies to you. This subtraction is allowed only for military retirement income that is included in your federal taxable income. To qualify, you must have been 54 years of age or younger as of December 31, 2023. If you meet the age requirement, then you are entitled to subtract $15,000 or the total amount of your taxable military retirement benefits, whichever is smaller.

Military retirement benefits should not be intermingled between spouses. Each spouse must meet the requirements for the subtraction separately and claim the subtraction only on their military retirement benefits. Any qualifying spouse military retirement benefits should be reported on line 8.

Submit copies of all 1099R statements with your return. Submit as attachments when e-filing or using Revenue online, or include with your paper return. Line 8 Spouse Military Retirement Subtraction If the secondary taxpayer listed on a jointly filed return is eligible for the military retirement subtraction, enter the qualifying amount on this line. Review the instructions for line 7 to see what amount qualifies. We recommend that you read publication Income Tax Topics: Military Servicemembers if this applies to you.

Take precautions to report the subtraction on the correct line. The first person listed on the return must report on line 7 and the second person listed must report on line 8. Line 9 Colorado Agricultural Land Capital Gain Subtraction If you are required to file federal Schedule F (Profit or Loss from Farming), and you sold agricultural land in Colorado, you might be eligible to subtract some or all of the capital gain included in your federal taxable income. The amount of this subtraction is limited to $100,000. We recommend that you read Income Tax Topics: Colorado Capital Gain Subtraction if this applies to you.

You must complete and submit the DR 1316 with your return. Take precaution to completely fill out each item of this form. Be as detailed as possible, especially when providing property descriptions, ownership, and dates of acquisition and sale.

You must include a copy of the most recent property tax statement for the property sold, federal Schedule F, and either federal Schedule D or federal form 4797 with your return. Line 10 CollegeInvest Contribution Individuals can claim a subtraction on their Colorado income tax returns for qualifying contributions they made to a qualified state tuition program administered by CollegeInvest, subject to certain limitations. We recommend that you read the publication Income Tax Topics: 529 Contribution Subtraction if this applies to you. The three fields on line 10 should be left blank if the taxpayer and/or spouse are the CollegeInvest account owners who set up the account for the student beneficiary. If you are not the account owner (e.g. grandparent, friend), complete the three additional fields. To report contributions to more than one account, you must file electronically. Do not deduct contributions made to a tuition savings plan for another state or any tuition you paid while attending school. Do NOT deduct contributions made by your employer/ business to your College Invest account on this line. To claim pass-through credits for employer contributions to employee 529 qualified state tuition accounts, please refer to the instructions on form DR 0289 and report the credit on the applicable credit schedule. The amount a taxpayer can subtract is limited. The limitation applies with respect to each beneficiary for whom the taxpayer makes qualifying contributions and depends in part on whether the taxpayer files their return as a joint or single filer. For taxpayers filing a joint return, the limitation applies jointly, rather than separately. If the taxpayer makes contributions to both a qualified state tuition program and a qualified ABLE program for the same beneficiary during the tax year, the aggregate subtraction the taxpayer can claim for these contributions is subject to the limitation. Per-Beneficiary Limits for the 2023 tax year: Single Filers: $20,700, Joint Filers:$31,000. If you are claiming for more than one beneficiary, you must file electronically.

Page 14 Line 11 Colorado ABLE Contribution Individuals can claim a subtraction for qualifying contributions they made during the tax year to a qualified Achieving a Better Life Experience (ABLE) program administered by Colorado ABLE, subject to certain limitations. We recommend that you read the publication Income Tax Topics: ABLE Contribution Subtraction if this applies to you. The three fields on line 11 should be left blank if the taxpayer and/or spouse are the ABLE account owners who set up the account for the student beneficiary. If you are not the account owner (e.g. grandparent, friend), complete the three additional fields. To report contributions to more than one account, you must file electronically. Do not deduct contributions made to a qualified ABLE program for another state. The amount a taxpayer can subtract is limited. The limitation applies with respect to each beneficiary for whom the taxpayer makes qualifying contributions and depends in part on whether the taxpayer files their return as a joint or single filer. For taxpayers filing a joint return, the limit applies jointly, rather than separately. If the taxpayer makes contributions to both a qualified state tuition program and a qualified ABLE program for the same beneficiary during the tax year, the aggregate subtraction the taxpayer can claim for these contributions is subject to the limitation. Per-Beneficiary Limits for the 2023 tax year: Single Filers: $20,700, Joint Filers:$31,000. If you are claiming for more than one beneficiary, you must file electronically. Line 12 Qualifying Charitable Contributions Taxpayers who make charitable contributions that would be eligible for a federal income tax deduction, but do not claim federal itemized deductions on Schedule A of form 1040, 1040SR, 1040NR, or 1040SP, might be eligible to deduct a portion of their contribution on this form. We recommend that you read publication Income Tax Topics: Charitable Contributions if this applies to you. Use the following worksheet to determine your qualifying contribution. (a) Did you itemize your deductions on Schedule A of federal form 1040, 1040SR, 1040NR, or 1040SP? Yes No (b) Did you deduct charitable contributions on Schedule A of federal form 1040, 1040SR, 1040NR, or 1040SP? Yes No If you answered Yes on either (a) or (b) above, enter $0 on line 12; you do not qualify for this subtraction. If you answered No on both (a) and (b) above, continue below. (c) Enter the amount you could have deducted as charitable contributions on lines 11 and 12 of federal Schedule A (lines 2 and 3 on Schedule A of federal form 1040NR). $ (d) Colorado adjustment $500 (e) Subtract line (d) from line (c). This is the qualifying amount. If the amount is greater than $0, transfer to line 12. Enter the total contributions in the space provided and the subtraction after the $500 adjustment on line 12.

Do not enter an amount on this line if you already deducted your charitable donation on Schedule A of the federal form 1040, 1040SR, 1040NR, or 1040SP. Otherwise, you will be issued an assessment that will likely include penalty and interest.

For claims greater than $5,000, submit the receipts you received at the time of donation. For in-kind donations, submit an itemized list of the donated items and their fair market value. Submit using Revenue Online or include with your paper return. Do not send receipts of items that were purchased for donation.

Page 15 Line 13 Qualified Reservation Income List any amount of income that was derived wholly from reservation sources by an enrolled tribal member who lives on the reservation, which was included as taxable income on the Federal income tax form.

Submit proof of tribal membership, residence, and source of income. This must be submitted every three years by taxpayers claiming this subtraction. Line 14 PERA/DPSRS Subtraction If you made contributions to PERA between July 1, 1984, and December 31, 1986, or to Denver Public Schools District No. 1 Retirement during 1986 and your 2023 federal taxable income includes pension income, see Department publication Income Tax Topics: Pensions & Annuities to determine if you can take a subtraction for any of your pension income.

Submit a copy of your previously taxed contribution. PERA statements can be obtained from Copera.org or by calling 1-800-759-7372. Submit using Revenue Online or include with your paper return.

Do not list the amount of contributions you made as an employee this past year. Line 15 Railroad Benefit List any railroad retirement benefits that you reported on your federal income tax return and is calculated as part of your federal taxable income. We recommend that you read Department publication Income Tax Topics: Pensions & Annuities if this applies to you.

Submit copies of all RRB-1099 and RRB-1099R Statements. Submit using Revenue Online or submit with your paper return. Line 16 Wildfire Mitigation Measures Enter 50% of the amount of your qualifying costs incurred in performing wildfire mitigation on your land, up to $2,500. We recommend that you read Department publication Income Tax Topics: Wildfire Mitigation to properly calculate this subtraction.

Submit copies of receipts for qualified costs for wildfire mitigation for your property. Submit using Revenue Online or submit with your paper return. Line 17 Colorado Marijuana Business Deduction For Colorado-licensed marijuana businesses, list any expenditure that is eligible to be claimed as a federal income tax deduction but is disallowed by section 280E of the Internal Revenue Code because marijuana is a controlled substance under federal law. To calculate this deduction, you must create pro forma federal schedule(s) for Business Profit or Loss as if the federal government would have allowed the expenditures from the marijuana business. The Colorado deduction shall be the difference between the profit/ loss as calculated on the ACTUAL schedule(s) filed with the federal return and the pro forma schedule(s) described above.

You must submit the pro forma schedule(s), the MED license number and the actual federal schedule(s) with your Colorado return when claiming this deduction. Submit using Revenue Online or submit with your paper return. Line 18 Nonresident Disaster Relief Worker Subtraction For nonresident individuals, enter the amount of compensation earned for performing disaster-related work in the state during a declared state disaster emergency and for the 60 days thereafter. Disaster-related work includes repairing, renovating, installing, building, or rendering services that relate to infrastructure that has been damaged, impaired, or destroyed by a declared state disaster emergency or providing emergency medical, firefighting, law enforcement, hazardous material, search and rescue, or other emergency service related to a state declared disaster emergency. Enter the executive order number(s) from the Colorado governor’s office that declared the state disaster emergency in format “D YYYY-###.”

This subtraction is only available to nonresident individuals. If you are a full-year resident of Colorado, you are not eligible for this subtraction. Line 19 Reacquisition of Colorado Residency During Active Duty Military Service Subtraction This subtraction is only allowed to military servicepersons who meet several requirements. In order to qualify for the subtraction the serviceperson must (1) have Colorado as his or her home of record, (2) after enlisting in the military, have acquired legal residency in a state other than Colorado, and (3) on or after January 1, 2016, have reacquired Colorado residency. A military serviceperson who meets these three requirements can claim a subtraction for any compensation included in his or her federal taxable income that he or she received for active duty service after reacquiring Colorado residency. In order to have acquired residency in another state, you must have: 1. been physically present in that state, 2. intended to make that state your permanent home, and 3. intended to abandon your previous state of legal residence. In order to reacquire residency in Colorado, you need not be physically present in Colorado, but you must intend to both make Colorado your permanent home and to abandon your previous state of legal residence. In order to claim this subtraction, a taxpayer must include with his or her return: (1) a military form showing

Page 16 Colorado as his or her home of record, (2) evidence of acquiring residency in another state, and (3) evidence of reacquiring residency in Colorado during the tax year. Evidence of acquiring residency in another state and reacquiring residency in Colorado must come in one of the following forms: 1. voter registration; 2. records reflecting the purchase of residential property or an unimproved residential lot; 3. motor vehicle titling and registration; 4. notification to your prior state of legal residence of your intention to change your state of legal residence; 5. preparation of a new last will and testament reflecting your state of legal residence. If you qualify for this subtraction, enter the amount of compensation received for active duty military service on line 19 and submit all required evidence of residency with your return. Line 20 First-time Home Buyer Savings Account Interest Deduction You must complete the DR 0350 and submit with your return if you are claiming this deduction. You may only deduct the amount of taxable interest or other income earned on the qualified account in the tax year claimed. This deduction is subject to recapture. Line 21 Other Subtractions from Federal Taxable Income Enter the sum of all other allowable subtractions. For more information about what to enter on this line, see the Income Tax – Subtractions page on Tax.Colorado.gov.

Do not include amounts that were earned outside Colorado, net operating losses, military income, wage adjustments, repayments for which IRC section 1341 credits were claimed, or donations made to the Military Family Relief Fund on this line. Include a clear explanation of the subtraction being claimed on your return. Line 22 Subtractions Allowed Under HB21-1002 Under HB21-1002, taxpayers may claim a subtraction for tax years commencing in 2021 in relation to certain retroactive provisions of the CARES Act that were required to be added to federal taxable income under HB20-1420. For complete instructions on how to calculate this subtraction, please see the CARES Act guidance publication available at Tax.Colorado.gov/ individual-income-tax-guidance-publications. This line is for any carryforward subtractions from the 2021 tax year. Line 23 Subtotal Enter the sum of lines 1 through 22.

Page 17 Instructions for form DR 0104US–Consumer Use Tax Reporting Schedule Was Colorado sales or use tax paid on purchases of tangible personal property that is used, stored, or consumed within Colorado? YES: Some purchases will have sales or use tax included. Check your invoices and receipts to see if sales tax was paid. If sales tax was paid on all of your purchases, no consumer use tax is due. DO NOT FILL OUT THIS FORM. NO: Some sellers, either inside or outside of Colorado, may not collect sales or use tax from customers on purchases. Total the amount of your 2023 purchases where no tax was paid. State and special district (if applicable) consumer use tax must be paid on your purchases. Lines 1–2 State Consumer Use Tax Enter the total amount of 2023 purchases where no state sales tax or use tax was paid on line 1. Multiply line 1 by 0.029 (for the Colorado state sales tax rate of 2.9%). Round this number to the nearest whole dollar to calculate your Colorado consumer use tax liability. Enter this number on line 2. Lines 3–6 Special District Use Tax Use the table below to determine if you lived within a special district(s) in 2023. Report the total amount of 2022 purchases where no special district tax was paid on line 3. Then, enter the Special District Consumer Use (SDCU) code based on you lived in 2023 on line 4. If no special districts apply, enter 00 in the SDCU code field on line 4 and skip to line 6. Enter the special district use tax rate on line 5. Multiply line 3 by line 5. Round this number to the nearest whole dollar and enter your special district use tax liability on line 6. If no special districts apply, enter $0. Line 7 Enter the sum of lines 2 and 6. Transfer this amount to DR 0104 line 19. Submit this schedule with the DR 0104. Special District Rates and Boundaries Table Special District Name and Boundaries Use Tax Rate SDCU Code No Special District N/A 00 Regional Transportation District (RTD) Only The Denver metropolitan area including all of Boulder, Denver, and Jefferson Counties, northern Douglas County, the western areas of Adams and Arapahoe Counties, most of Broomfield County, and small part of southwest Weld County. 0.010 10 Scientific & Cultural Facilities District (CD) Only The Denver metropolitan area including all areas of Adams, Arapahoe, Boulder, Broomfield, Denver, and Jefferson Counties. All of Douglas county EXCEPT the city limits of Castle Rock and Larkspur. 0.001 20 Regional Transportation District (RTD) and Scientific & Cultural Facilities District (CD) Overlap between the RTD and CD districts (see individual descriptions above.) 0.011 12 Pikes Peak Rural Transportation Authority El Paso County EXCEPT within the municipal limits of Calhan, Fountain, Monument, Palmer Lake, or the Colorado Springs Commercial Aeronautical Zone. Note - Any areas annexed into these municipalities after 2004 are included in the PPRTA. 0.010 30 South Platte Valley Regional Transportation Authority Within the city limits of Sterling. 0.001 50 Roaring Fork Transportation Authority Within the city limits of Glenwood Springs or Carbondale. 0.010 61 Roaring Fork Transportation Authority Within the city limits of Basalt or New Castle. 0.008 62 Roaring Fork Transportation Authority Areas of unincorporated Eagle County in the El Jebel area and outside the city limits of Carbondale. 0.006 63 Roaring Fork Transportation Authority Aspen and Snowmass Village city limits, unincorporated Pitkin County. 0.004 64 Reference publication DR 1002 at Tax.Colorado.gov/DR1002, your county assessor’s office, or district maps for additional information to determine whether you live within the boundaries of the above special districts. Most residents of the Denver metropolitan area are within the district boundaries of both the Regional Transportation District (RTD) and the Scientific & Cultural Facilities District (CD).

Page 18 Instructions for Select Credits from the DR 0104CR Line 1 Child Tax Credit You may be allowed to claim a Colorado child tax credit if you claimed a federal child tax credit or additional child tax credit on federal tax form 1040, 1040 NR, 1040 SR, or 1040 SP (lines 19 or 28). You may also be allowed to claim a Colorado child tax credit for a child that did not have a social security number valid for employment issued before the due date of your federal return. You must complete the DR 0104CN and attach it to your return. See the DR 0104CN for additional instructions on eligibility. Transfer the amount from line 22 of the DR 0104CN into this line if you are a full-year resident. If you are a part-year resident, enter the amount from line 24 of the DR 0104CN. Line 2 Child Care Expenses Credit (DR 0347 and DR 0104CR Part I) Taxpayers who pay child care expenses during the year and whose Adjusted Gross Income is $60,000 or less may be able to claim a child care expenses credit. Use form DR 0347 to calculate this credit and submit it along with the form DR 0104CR. Line 7 Business Personal Property Credit for Individual Business Owners The income tax credit for business personal property taxes is limited to $18,000 of the actual value of your personal property that you paid tax on during 2023. This is different than real property, which is not eligible for this credit. If your actual value is less than $18,000, you can claim the total amount of the assessment you paid, and you must include the assessor’s statement(s) for which you are claiming the credit. To find your actual value, either look for it on your statement, or find your assessed value and divide it by 0.29. Actual Value = Assessed Value/0.29. If you own personal property whose actual value is above $18,000 for which you were assessed, you can only claim the assessment on the first $18,000 of the property in question. You will need to prorate your assessment with the following formula: 18,000 * assessment = allowable credit actual value For example, if your assessment was $2,000 for personal property tax paid in 2023, but your actual value was $25,000, you would be permitted to claim $1,440 (72% of the tax assessed or ($18,000/$25,000)*$2,000)).

Please include a copy of your property tax statement for property tax paid in 2023. Line 9 COEITC for ITIN Filers or Certain Filers Under Age 25 You may be able to claim a Colorado Earned Income Tax Credit (COEITC) on this line if you could not claim a federal EITC because: a) you, your spouse, or your dependents have an Individual Taxpayer Identification Number (ITIN) or a Social Security Number (SSN) that is not valid for employment; or b) you had no qualifying children but meet the requirements for certain filers under age 25. In addition, if you were able to claim a federal EITC, but you were not able to include some of your dependents only because they have an ITIN or SSN that is not valid for employment, then you may be able to claim a higher COEITC on this line. In order to claim this credit: 1. Complete the eligibility checklist included with form DR 0104TN. 2. If you are eligible, complete form DR 0104TN to calculate the credit. 3. Enter your COEITC on line 9 of form DR 0104CR. 4. Submit your DR 0104TN with your return. For more information, see the DR 0104TN instructions. Lines 3 through 6 Colorado Earned Income Tax Credit (EITC) for SSN Filers: Line 3 Enter the amount of earned income calculated for your federal return. In order to calculate your Federal earned income tax credit, you must determine your amount of earned income. You may use the Earned Income Credit Worksheet (EIC Worksheet) and the Earned Income Credit (EIC) Table in the instruction booklet for Federal Form 1040, 1040SR, or 1040SP or use the EITC Assistant Tool online: IRS.gov/Credits-&-Deductions/Individuals/Earned- Income-Tax-Credit/Use-the-EITC-Assistant. It is available in both English and Spanish. Line 4 The federal EITC you claimed Refer to the credit you entered on the Federal Form 1040. • Enter the amount of line 27 from Federal Form 1040, 1040SR, or 1040SP on the Colorado Form DR 0104CR line 4. Table Instructions If you have a qualifying child and you claimed the Federal EITC, enter each qualifying child’s last name, first name, year of birth and Social Security number. Only check the “Deceased” box for a qualifying child if the child was born and died in 2023 and was not assigned an SSN, and then you must submit a copy of the child’s birth certificate, death certificate, or hospital records showing a live birth with your return. Line 5 COEITC Multiply line 4 by 0.50 to calculate your Colorado EITC. Line 6 If you are filing as a part-year resident ONLY Multiply line 5 by the percentage on the DR 0104PN line 34. (If the percentage exceeds 100%, use 100%.) Enter the result on line 6. This is the portion of the Colorado EITC you are allowed.

Page 19 Line 11 SALT Parity Act Credit Partners in a partnership, or shareholders in an S corporation, that made an election under the SALT Parity Act to be subject to tax at the entity level, enter the share of the tax paid from line 15 of the Colorado K-1 (DR 0106K). Enter also your share of any SALT Parity credit passed through from a lower-tier partnership from line 22 of the Colorado K-1. If you received credit from more than one partnership or S corporation, enter the total of these lines from all K-1 forms received. If you claim a credit as a result of an amount on line 15 of a Colorado K-1, you may be required to add back your qualified business income deduction on line 3 of the DR 0104. Refer to the instructions for line 3 for more information. Submit all Colorado K-1 forms received when claiming credit on this line 11. Line 13 Alternative Transportation Options Credit Prior to claiming an alternative transportation options credit, you must file an annual employer plan report on form DR 1323. Information regarding the alternative transportation options credit is available on the DR 0106CR and online at Tax.Colorado.gov/alternative-transportation-option-tax-credit. Line 14 Refundable Heat Pump Credit A refundable income tax credit is available for contractors or other sellers who installed certain types of heat pump systems or heat pump water heaters into residential or commercial buildings in Colorado and who were assigned the credit by the building owner. The credit is only refundable if it is assigned to the contractor or other seller. The amount of the credit is the amount calculated on Line 8 of the Heat Pump System or Heat Pump Water Heater Eligibility Certification and Assignment Election (DR 1322). If the credit was not assigned to you, you must claim the credit on Line 50 of this form DR 0104CR.

Submit the DR 1322 when claiming this credit. Line 15 Refundable Residential Energy Storage Systems Credit A refundable income tax credit is available for sellers who install qualifying residential energy storage systems into residential buildings in Colorado and who were assigned the credit by the building owner. The credit is only refundable if it is assigned to the seller. The amount of the refundable credit is the amount calculated on Line 10 of the Residential Energy Storage System Credit Eligibility Certification and Assignment Election (DR 1307). If the credit was not assigned to you, you must claim the credit on Line 51 of this form DR 0104CR.

Submit the DR 1307 when claiming this credit. Line 45 Rural & Frontier Health Care Preceptor Credit In order to claim this credit, the taxpayer must: • Receive certification that the preceptor satisfied all requirements to receive the credit from the institution for which the preceptor teaches or from the regional AHEC office with jurisdiction over the area in which the preceptorship took place. This certification must be completed on the DR 0366. • Send an electronic copy of the completed certification (DR 0366) to the Department by email to dor_preceptor@state.co.us. • If the preceptor receives notification from the Department that the taxpayer is entitled to claim the credit, file a Colorado income tax return and claim the credit on the return. You must submit the DR 0366 with your return. Line 46 Retrofitting a Residence to Increase a Residence’s Visitability Credit An income tax credit of up to $5,000 is available to help people with an illness, impairment or disability retrofit their residence for greater accessibility and independence. Additional credits of up to $5,000 are allowed with respect to each qualifying person with a disability in the family. To claim the credit, you must have been issued a tax credit certificate from the Colorado Department of Local Affairs, Division of Housing. For more information about the application process, visit https://cdola.colorado.gov/ community-access-team/home-modification-tax-credit

Please provide a copy of your tax credit certificate(s) from the Department of Local Affairs, Division of Housing when claiming this credit.

Note There are two credits that are available for the preservation of historic properties and structures. Each credit has a different certification process and is subject to different limitations and qualification requirements. Line 27 Historic Property Preservation Credit The carry forward of prior year Historic Property Preservation credit (§39-22-514, C.R.S.) must be claimed on line 27 of the DR 0104CR. For more information on this credit, review FYI Income 1. Lines 41-43 Preservation of Historic Structures Credit The Preservation of Historic Structures credit (§39- 22-514.5, C.R.S.) must be claimed on lines 41 through 43 of the DR 0104CR. For more information on this credit, review resources available online from the Colorado Office of Economic Development or from History Colorado.

Page 20 Line 47 Credit for Employer Contributions to Employee 529 Plan Complete the DR 0289 and transfer over the amounts of credit available and used to the DR 0104CR. You must submit the DR 0289 with your return. Line 48 Credit for Employer Paid Leave of Absence for Live Organ Donation An income tax credit is available for employers who incurred expenses during the tax year by paying an employee during his or her leave of absence period (not to exceed ten working days or the hourly equivalent of ten working days per employee) for live organ donation and for the cost of temporary replacement help, if any, during an employee’s leave of absence period. The amount of credit allowed is 35% of eligible expenses, as defined in statute.(§39-22-540, C.R.S.). You may not claim a tax credit related to a leave of absence period for an employee who you pay $80,000 or more in wages during the income tax year. Review the instructions on form DR 0375 for more information. You must submit the DR 0375 with your return. Line 49 Wildfire Mitigation Expense Credit A nonrefundable income tax credit is available for landowners who perform wildfire mitigation measures on their real property during the tax year. The amount of credit is 25% of the costs incurred up to the first $2,500 of costs, resulting in a maximum credit of $625. The credit may not be claimed if your federal taxable income (FTI) is greater than $120,000. The credit is subject to other limitations and requirements. We strongly recommend that you read Department publication Income Tax Topics: Wildfire Mitigation to properly calculate and claim this credit. Submit copies of receipts for qualified costs for wildfire mitigation for your property. Line 50 Nonrefundable Heat Pump Credit A nonrefundable income tax credit is available for building owners who install certain types of heat pump systems or heat pump water heaters into residential or commercial buildings in Colorado and who do not assign the credit to the contractor or other seller. The amount of the credit that exceeds the building owner’s income tax due is not refunded and may not be carried forward to any future years’ income tax due. The amount of the credit is the amount calculated on Line 5b of the Heat Pump System or Heat Pump Water Heater Eligibility Certification and Assignment Election (DR 1322).

Submit the DR 1322 when claiming this credit. Line 51 Nonrefundable Residential Energy Storage Systems Credit if Not Assigned A nonrefundable income tax credit is available for building owners who install qualifying residential energy storage systems into residential buildings in Colorado and who do not assign the credit to the seller. The amount of the credit that exceeds the building owner’s income tax due is not refunded and may not be carried forward to any future years’ income tax due. The amount of the credit is the amount calculated on Line 3 of the Residential Energy Storage System Credit Eligibility Certification and Assignment Election (DR 1307).

Submit the DR 1307 when claiming this credit.

Page 21 2023 Colorado Income Tax Table with tax rate of 4.4% To find your tax from the table below, read down the taxable income column to the line containing your Colorado taxable income from DR 0104 line 10. Then read across to the tax column and enter this amount on DR 0104 line 11. Part-year residents and nonresidents, enter tax on DR 0104PN line 35. TAXABLE INCOME TAX Over But not over $0 $10 $0 $10 $30 $1 $30 $50 $2 $50 $75 $3 $75 $100 $4 $100 $200 $7 $200 $300 $11 $300 $400 $15 $400 $500 $20 $500 $600 $24 $600 $700 $29 $700 $800 $33 $800 $900 $37 $900 $1,000 $42 $1,000 $1,100 $46 $1,100 $1,200 $51 $1,200 $1,300 $55 $1,300 $1,400 $59 $1,400 $1,500 $64 $1,500 $1,600 $68 $1,600 $1,700 $73 $1,700 $1,800 $77 $1,800 $1,900 $81 $1,900 $2,000 $86 $2,000 $2,100 $90 $2,100 $2,200 $95 $2,200 $2,300 $99 $2,300 $2,400 $103 $2,400 $2,500 $108 $2,500 $2,600 $112 $2,600 $2,700 $117 $2,700 $2,800 $121 $2,800 $2,900 $125 $2,900 $3,000 $130 $3,000 $3,100 $134 $3,100 $3,200 $139 $3,200 $3,300 $143 $3,300 $3,400 $147 $3,400 $3,500 $152 $3,500 $3,600 $156 $3,600 $3,700 $161 $3,700 $3,800 $165 $3,800 $3,900 $169 $3,900 $4,000 $174 $4,000 $4,100 $178 $4,100 $4,200 $183 $4,200 $4,300 $187 $4,300 $4,400 $191 $4,400 $4,500 $196 $4,500 $4,600 $200 TAXABLE INCOME TAX Over But not over $4,600 $4,700 $205 $4,700 $4,800 $209 $4,800 $4,900 $213 $4,900 $5,000 $218 $5,000 $5,100 $222 $5,100 $5,200 $227 $5,200 $5,300 $231 $5,300 $5,400 $235 $5,400 $5,500 $240 $5,500 $5,600 $244 $5,600 $5,700 $249 $5,700 $5,800 $253 $5,800 $5,900 $257 $5,900 $6,000 $262 $6,000 $6,100 $266 $6,100 $6,200 $271 $6,200 $6,300 $275 $6,300 $6,400 $279 $6,400 $6,500 $284 $6,500 $6,600 $288 $6,600 $6,700 $293 $6,700 $6,800 $297 $6,800 $6,900 $301 $6,900 $7,000 $306 $7,000 $7,100 $310 $7,100 $7,200 $315 $7,200 $7,300 $319 $7,300 $7,400 $323 $7,400 $7,500 $328 $7,500 $7,600 $332 $7,600 $7,700 $337 $7,700 $7,800 $341 $7,800 $7,900 $345 $7,900 $8,000 $350 $8,000 $8,100 $354 $8,100 $8,200 $359 $8,200 $8,300 $363 $8,300 $8,400 $367 $8,400 $8,500 $372 $8,500 $8,600 $376 $8,600 $8,700 $381 $8,700 $8,800 $385 $8,800 $8,900 $389 $8,900 $9,000 $394 $9,000 $9,100 $398 $9,100 $9,200 $403 $9,200 $9,300 $407 $9,300 $9,400 $411 $9,400 $9,500 $416 $9,500 $9,600 $420 TAXABLE INCOME TAX Over But not over $9,600 $9,700 $425 $9,700 $9,800 $429 $9,800 $9,900 $433 $9,900 $10,000 $438 $10,000 $10,100 $442 $10,100 $10,200 $447 $10,200 $10,300 $451 $10,300 $10,400 $455 $10,400 $10,500 $460 $10,500 $10,600 $464 $10,600 $10,700 $469 $10,700 $10,800 $473 $10,800 $10,900 $477 $10,900 $11,000 $482 $11,000 $11,100 $486 $11,100 $11,200 $491 $11,200 $11,300 $495 $11,300 $11,400 $499 $11,400 $11,500 $504 $11,500 $11,600 $508 $11,600 $11,700 $513 $11,700 $11,800 $517 $11,800 $11,900 $521 $11,900 $12,000 $526 $12,000 $12,100 $530 $12,100 $12,200 $535 $12,200 $12,300 $539 $12,300 $12,400 $543 $12,400 $12,500 $548 $12,500 $12,600 $552 $12,600 $12,700 $557 $12,700 $12,800 $561 $12,800 $12,900 $565 $12,900 $13,000 $570 $13,000 $13,100 $574 $13,100 $13,200 $579 $13,200 $13,300 $583 $13,300 $13,400 $587 $13,400 $13,500 $592 $13,500 $13,600 $596 $13,600 $13,700 $601 $13,700 $13,800 $605 $13,800 $13,900 $609 $13,900 $14,000 $614 $14,000 $14,100 $618 $14,100 $14,200 $623 $14,200 $14,300 $627 $14,300 $14,400 $631 $14,400 $14,500 $636 $14,500 $14,600 $640 $14,600 $14,700 $645 $14,700 $14,800 $649 $14,800 $14,900 $653 $14,900 $15,000 $658 $15,000 $15,100 $662 TAXABLE INCOME TAX Over But not over $15,100 $15,200 $667 $15,200 $15,300 $671 $15,300 $15,400 $675 $15,400 $15,500 $680 $15,500 $15,600 $684 $15,600 $15,700 $689 $15,700 $15,800 $693 $15,800 $15,900 $697 $15,900 $16,000 $702 $16,000 $16,100 $706 $16,100 $16,200 $711 $16,200 $16,300 $715 $16,300 $16,400 $719 $16,400 $16,500 $724 $16,500 $16,600 $728 $16,600 $16,700 $733 $16,700 $16,800 $737 $16,800 $16,900 $741 $16,900 $17,000 $746 $17,000 $17,100 $750 $17,100 $17,200 $755 $17,200 $17,300 $759 $17,300 $17,400 $763 $17,400 $17,500 $768 $17,500 $17,600 $772 $17,600 $17,700 $777 $17,700 $17,800 $781 $17,800 $17,900 $785 $17,900 $18,000 $790 $18,000 $18,100 $794 $18,100 $18,200 $799 $18,200 $18,300 $803 $18,300 $18,400 $807 $18,400 $18,500 $812 $18,500 $18,600 $816 $18,600 $18,700 $821 $18,700 $18,800 $825 $18,800 $18,900 $829 $18,900 $19,000 $834 $19,000 $19,100 $838 $19,100 $19,200 $843 $19,200 $19,300 $847 $19,300 $19,400 $851 $19,400 $19,500 $856 $19,500 $19,600 $860 $19,600 $19,700 $865 $19,700 $19,800 $869 $19,800 $19,900 $873 $19,900 $20,000 $878 $20,000 $20,100 $882 $20,100 $20,200 $887 $20,200 $20,300 $891 $20,300 $20,400 $895 $20,400 $20,500 $900 $20,500 $20,600 $904 TAXABLE INCOME TAX Over But not over $20,600 $20,700 $909 $20,700 $20,800 $913 $20,800 $20,900 $917 $20,900 $21,000 $922 $21,000 $21,100 $926 $21,100 $21,200 $931 $21,200 $21,300 $935 $21,300 $21,400 $939 $21,400 $21,500 $944 $21,500 $21,600 $948 $21,600 $21,700 $953 $21,700 $21,800 $957 $21,800 $21,900 $961 $21,900 $22,000 $966 $22,000 $22,100 $970 $22,100 $22,200 $975 $22,200 $22,300 $979 $22,300 $22,400 $983 $22,400 $22,500 $988 $22,500 $22,600 $992 $22,600 $22,700 $997 $22,700 $22,800 $1,001 $22,800 $22,900 $1,005 $22,900 $23,000 $1,010 $23,000 $23,100 $1,014 $23,100 $23,200 $1,019 $23,200 $23,300 $1,023 $23,300 $23,400 $1,027 $23,400 $23,500 $1,032 $23,500 $23,600 $1,036 $23,600 $23,700 $1,041 $23,700 $23,800 $1,045 $23,800 $23,900 $1,049 $23,900 $24,000 $1,054 $24,000 $24,100 $1,058 $24,100 $24,200 $1,063 $24,200 $24,300 $1,067 $24,300 $24,400 $1,071 $24,400 $24,500 $1,076 $24,500 $24,600 $1,080 $24,600 $24,700 $1,085 $24,700 $24,800 $1,089 $24,800 $24,900 $1,093 $24,900 $25,000 $1,098 $25,000 $25,100 $1,102 $25,100 $25,200 $1,107 $25,200 $25,300 $1,111 $25,300 $25,400 $1,115 $25,400 $25,500 $1,120 $25,500 $25,600 $1,124 $25,600 $25,700 $1,129 $25,700 $25,800 $1,133 $25,800 $25,900 $1,137 $25,900 $26,000 $1,142 $26,000 $26,100 $1,146

Page 22 Worksheet for taxable incomes over $50,000 Colorado Taxable Income from Form 104 line 10 $ .00 Multiply by 4.4% X .044 Colorado Tax $ .00 Colorado Income Tax Table TAXABLE INCOME TAX Over But not over $26,100 $26,200 $1,151 $26,200 $26,300 $1,155 $26,300 $26,400 $1,159 $26,400 $26,500 $1,164 $26,500 $26,600 $1,168 $26,600 $26,700 $1,173 $26,700 $26,800 $1,177 $26,800 $26,900 $1,181 $26,900 $27,000 $1,186 $27,000 $27,100 $1,190 $27,100 $27,200 $1,195 $27,200 $27,300 $1,199 $27,300 $27,400 $1,203 $27,400 $27,500 $1,208 $27,500 $27,600 $1,212 $27,600 $27,700 $1,217 $27,700 $27,800 $1,221 $27,800 $27,900 $1,225 $27,900 $28,000 $1,230 $28,000 $28,100 $1,234 $28,100 $28,200 $1,239 $28,200 $28,300 $1,243 $28,300 $28,400 $1,247 $28,400 $28,500 $1,252 $28,500 $28,600 $1,256 $28,600 $28,700 $1,261 $28,700 $28,800 $1,265 $28,800 $28,900 $1,269 $28,900 $29,000 $1,274 $29,000 $29,100 $1,278 $29,100 $29,200 $1,283 $29,200 $29,300 $1,287 $29,300 $29,400 $1,291 $29,400 $29,500 $1,296 $29,500 $29,600 $1,300 $29,600 $29,700 $1,305 $29,700 $29,800 $1,309 $29,800 $29,900 $1,313 $29,900 $30,000 $1,318 $30,000 $30,100 $1,322 $30,100 $30,200 $1,327 $30,200 $30,300 $1,331 $30,300 $30,400 $1,335 $30,400 $30,500 $1,340 $30,500 $30,600 $1,344 $30,600 $30,700 $1,349 $30,700 $30,800 $1,353 $30,800 $30,900 $1,357 $30,900 $31,000 $1,362 $31,000 $31,100 $1,366 $31,100 $31,200 $1,371 $31,200 $31,300 $1,375 $31,300 $31,400 $1,379 $31,400 $31,500 $1,384 $31,500 $31,600 $1,388 TAXABLE INCOME TAX Over But not over $31,600 $31,700 $1,393 $31,700 $31,800 $1,397 $31,800 $31,900 $1,401 $31,900 $32,000 $1,406 $32,000 $32,100 $1,410 $32,100 $32,200 $1,415 $32,200 $32,300 $1,419 $32,300 $32,400 $1,423 $32,400 $32,500 $1,428 $32,500 $32,600 $1,432 $32,600 $32,700 $1,437 $32,700 $32,800 $1,441 $32,800 $32,900 $1,445 $32,900 $33,000 $1,450 $33,000 $33,100 $1,454 $33,100 $33,200 $1,459 $33,200 $33,300 $1,463 $33,300 $33,400 $1,467 $33,400 $33,500 $1,472 $33,500 $33,600 $1,476 $33,600 $33,700 $1,481 $33,700 $33,800 $1,485 $33,800 $33,900 $1,489 $33,900 $34,000 $1,494 $34,000 $34,100 $1,498 $34,100 $34,200 $1,503 $34,200 $34,300 $1,507 $34,300 $34,400 $1,511 $34,400 $34,500 $1,516 $34,500 $34,600 $1,520 $34,600 $34,700 $1,525 $34,700 $34,800 $1,529 $34,800 $34,900 $1,533 $34,900 $35,000 $1,538 $35,000 $35,100 $1,542 $35,100 $35,200 $1,547 $35,200 $35,300 $1,551 $35,300 $35,400 $1,555 $35,400 $35,500 $1,560 $35,500 $35,600 $1,564 $35,600 $35,700 $1,569 $35,700 $35,800 $1,573 $35,800 $35,900 $1,577 $35,900 $36,000 $1,582 $36,000 $36,100 $1,586 $36,100 $36,200 $1,591 $36,200 $36,300 $1,595 $36,300 $36,400 $1,599 $36,400 $36,500 $1,604 $36,500 $36,600 $1,608 $36,600 $36,700 $1,613 $36,700 $36,800 $1,617 $36,800 $36,900 $1,621 $36,900 $37,000 $1,626 $37,000 $37,100 $1,630 TAXABLE INCOME TAX Over But not over $37,100 $37,200 $1,635 $37,200 $37,300 $1,639 $37,300 $37,400 $1,643 $37,400 $37,500 $1,648 $37,500 $37,600 $1,652 $37,600 $37,700 $1,657 $37,700 $37,800 $1,661 $37,800 $37,900 $1,665 $37,900 $38,000 $1,670 $38,000 $38,100 $1,674 $38,100 $38,200 $1,679 $38,200 $38,300 $1,683 $38,300 $38,400 $1,687 $38,400 $38,500 $1,692 $38,500 $38,600 $1,696 $38,600 $38,700 $1,701 $38,700 $38,800 $1,705 $38,800 $38,900 $1,709 $38,900 $39,000 $1,714 $39,000 $39,100 $1,718 $39,100 $39,200 $1,723 $39,200 $39,300 $1,727 $39,300 $39,400 $1,731 $39,400 $39,500 $1,736 $39,500 $39,600 $1,740 $39,600 $39,700 $1,745 $39,700 $39,800 $1,749 $39,800 $39,900 $1,753 $39,900 $40,000 $1,758 $40,000 $40,100 $1,762 $40,100 $40,200 $1,767 $40,200 $40,300 $1,771 $40,300 $40,400 $1,775 $40,400 $40,500 $1,780 $40,500 $40,600 $1,784 $40,600 $40,700 $1,789 $40,700 $40,800 $1,793 $40,800 $40,900 $1,797 $40,900 $41,000 $1,802 $41,000 $41,100 $1,806 $41,100 $41,200 $1,811 $41,200 $41,300 $1,815 $41,300 $41,400 $1,819 $41,400 $41,500 $1,824 $41,500 $41,600 $1,828 $41,600 $41,700 $1,833 $41,700 $41,800 $1,837 $41,800 $41,900 $1,841 $41,900 $42,000 $1,846 $42,000 $42,100 $1,850 $42,100 $42,200 $1,855 $42,200 $42,300 $1,859 $42,300 $42,400 $1,863 $42,400 $42,500 $1,868 $42,500 $42,600 $1,872 TAXABLE INCOME TAX Over But not over $42,600 $42,700 $1,877 $42,700 $42,800 $1,881 $42,800 $42,900 $1,885 $42,900 $43,000 $1,890 $43,000 $43,100 $1,894 $43,100 $43,200 $1,899 $43,200 $43,300 $1,903 $43,300 $43,400 $1,907 $43,400 $43,500 $1,912 $43,500 $43,600 $1,916 $43,600 $43,700 $1,921 $43,700 $43,800 $1,925 $43,800 $43,900 $1,929 $43,900 $44,000 $1,934 $44,000 $44,100 $1,938 $44,100 $44,200 $1,943 $44,200 $44,300 $1,947 $44,300 $44,400 $1,951 $44,400 $44,500 $1,956 $44,500 $44,600 $1,960 $44,600 $44,700 $1,965 $44,700 $44,800 $1,969 $44,800 $44,900 $1,973 $44,900 $45,000 $1,978 $45,000 $45,100 $1,982 $45,100 $45,200 $1,987 $45,200 $45,300 $1,991 $45,300 $45,400 $1,995 $45,400 $45,500 $2,000 $45,500 $45,600 $2,004 $45,600 $45,700 $2,009 $45,700 $45,800 $2,013 $45,800 $45,900 $2,017 $45,900 $46,000 $2,022 $46,000 $46,100 $2,026 $46,100 $46,200 $2,031 $46,200 $46,300 $2,035 $46,300 $46,400 $2,039 $46,400 $46,500 $2,044 $46,500 $46,600 $2,048 TAXABLE INCOME TAX Over But not over $46,600 $46,700 $2,053 $46,700 $46,800 $2,057 $46,800 $46,900 $2,061 $46,900 $47,000 $2,066 $47,000 $47,100 $2,070 $47,100 $47,200 $2,075 $47,200 $47,300 $2,079 $47,300 $47,400 $2,083 $47,400 $47,500 $2,088 $47,500 $47,600 $2,092 $47,600 $47,700 $2,097 $47,700 $47,800 $2,101 $47,800 $47,900 $2,105 $47,900 $48,000 $2,110 $48,000 $48,100 $2,114 $48,100 $48,200 $2,119 $48,200 $48,300 $2,123 $48,300 $48,400 $2,127 $48,400 $48,500 $2,132 $48,500 $48,600 $2,136 $48,600 $48,700 $2,141 $48,700 $48,800 $2,145 $48,800 $48,900 $2,149 $48,900 $49,000 $2,154 $49,000 $49,100 $2,158 $49,100 $49,200 $2,163 $49,200 $49,300 $2,167 $49,300 $49,400 $2,171 $49,400 $49,500 $2,176 $49,500 $49,600 $2,180 $49,600 $49,700 $2,185 $49,700 $49,800 $2,189 $49,800 $49,900 $2,193 $49,900 $50,000 $2,198 Prepared by: Office of Research and Analysis, Colorado Department of Revenue | dor_ora@state.co.us Report prepared: November 9, 2022

*230104==19999* DR 0104 (11/28/23) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 1 of 4 2023 Colorado Individual Income Tax Return Full-Year Part-Year or Nonresident (or resident, part-year, non-resident combination) *Must include DR 0104PN Mark if Abroad on due date – see instructions Your Last Name Your First Name Middle Initial Date of Birth (MM/DD/YYYY) SSN or ITIN Deceased If checked and claiming a refund, you must include the DR 0102 and death certificate with your return. Enter the following information from your current driver license or state identification card. State of Issue Last 4 characters of ID number Date of Issuance If Joint, Spouse’s Last Name Spouse’s First Name Middle Initial Spouse’s Date of Birth (MM/DD/YYYY) Spouse’s SSN or ITIN Deceased If checked and claiming a refund, you must include the DR 0102 and death certificate with your return. Enter the following information from your spouse’s current driver license or state identification card. State of Issue Last 4 characters of ID number Date of Issuance Mailing Address Phone Number City State ZIP Code Foreign Country (if applicable) To see if you or members of your household qualify for free or reduced-cost health coverage, check this box if: • You are a Colorado resident and at least one person in your household does not have health coverage AND • You give permission for the Colorado Department of Revenue to share the information on Form DR 0104EE with Connect for Health Colorado (the Colorado Health Benefit Exchange) and the Department of Health Care Policy & Financing. Round To The Nearest Dollar 1. Enter Federal Taxable Income from your federal income tax form: 1040, 1040 SR, or 1040 SP 1 0 0 Include W-2s and 1099s with CO withholding. Additions to Federal Taxable Income 2. State and Local Income taxes or general sales taxes claimed on federal form 1040, Schedule A. (see instructions) 2 0 0 3. Qualified Business Income Deduction Addback (see instructions) 3 0 0 (0013)

4. Federal Deduction addback (see instructions) 4 0 0 5. Nonqualified CollegeInvest Tuition Savings Account distributions (see instructions) 5 0 0 6. Nonqualified Colorado ABLE Account distributions (see instructions) 6 0 0 7. Other Additions, explain (see instructions) 7 0 0 Explain: 8. Subtotal, sum of lines 1 through 7 8 0 0 Colorado Subtractions 9. Subtractions from the DR 0104AD Schedule, line 23, you must submit the DR 0104AD schedule with your return. 9 0 0 10. Colorado Taxable Income, subtract line 9 from line 8 10 0 0 Tax, Prepayments and Credits: see 104 Book for full-year tax table and part-year DR 0104PN Schedule 11. Colorado Tax from tax table or the DR 0104PN line 36, you must submit the DR 0104PN with your return if applicable. 11 0 0 12. Alternative Minimum Tax from the DR 0104AMT line 8, you must submit the DR 0104AMT with your return. 12 0 0 13. Recapture of prior year credits 13 0 0 14. Subtotal, sum of lines 11 through 13 14 0 0 15. Nonrefundable Credits from the DR 0104CR line 54, the sum of lines 15, 16, and 17 cannot exceed line 14, you must submit the DR 0104CR with your return. 15 0 0 16. Total Nonrefundable Enterprise Zone credits used – as calculated, or from the DR 1366 line 85, the sum of lines 15, 16, and 17 cannot exceed line 14, you must submit the DR 1366 with your return. 16 0 0 17. Strategic Capital Tax Credit from DR 1330, the sum of lines 15, 16, and 17 cannot exceed line 14, you must submit the DR 1330 with your return. 17 0 0 18. Net Income Tax, sum of lines 15, 16, and 17. Subtract that sum from line 14. 18 0 0 19. Use Tax reported on the DR 0104US schedule line 7, you must submit the DR 0104US with your return. 19 0 0 20. Net Colorado Tax, sum of lines 18 and 19 20 0 0 21. CO Income Tax Withheld from W-2s and 1099s, you must submit the W-2s and/or 1099s claiming Colorado withholding with your return. 21 0 0 22. Prior-year Estimated Tax Carryforward 22 0 0 23. Estimated Tax Payments, enter the sum of the quarterly payments remitted for this tax year 23 0 0 24. Extension Payment remitted with the DR 0158-I 24 0 0 Name SSN or ITIN DR 0104 (11/28/23) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 2 of 4 *230104==29999*

25. Other Prepayments: DR 0104BEP DR 0108 DR 1079 25 0 0 26. Gross Conservation Easement Credit from the DR 1305G line 33, you must submit the DR 1305G with your return. 26 0 0 27. Innovative Motor Vehicle and Innovative Truck Credit from form DR 0617, you must submit each DR 0617 with your return. 27 0 0 28. Refundable Credits from the DR 0104CR line 16, you must submit the DR 0104CR with your return. 28 0 0 29. Subtotal, sum of lines 21 through 28 29 0 0 Modified AGI for TABOR Lines 30 through 33 are only used to calculate your TABOR Credit, they do not affect your Colorado tax liability. 30. Federal Adjusted Gross Income from your federal income tax form: 1040, 1040 SR, or 1040 SP 30 0 0 31. Nontaxable Social Security Income 31 0 0 32. Nontaxable interest income from state and local bonds 32 0 0 33. Sum of lines 30 through 32: Modified AGI for TABOR 33 0 0 This space is reserved for future use. 34. State Sales Tax Refund: For full-year Colorado residents, born before 2005, or full-year Colorado residents who are under the age of eighteen but are required to file a return. Enter $800 for one qualifying taxpayer or $1,600 for two qualifying taxpayers filing jointly. See instructions if you are filing an extension. 34 0 0 35. Sum of lines 29 and 34 35 0 0 36. Overpayment, if line 35 is greater than line 20 then subtract line 20 from line 35 36 0 0 37. Estimated Tax Credit Carryforward to 2024 first quarter, if any. 37 0 0 If you have an overpayment on line 38 below and would like to donate all or a portion of your overpayment to a qualified Colorado charity, include Form DR 0104CH to contribute. 38. Refund, subtract line 37 from line 36 (see instructions) 38 0 0 Direct Deposit Routing Number Type: Checking Savings CollegeInvest 529 Account Number For questions regarding CollegeInvest direct deposit or to open an account, visit CollegeInvest.org or call 800-448-2424. DR 0104 (11/28/23) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 3 of 4 *230104==39999* Name SSN or ITIN

*230104==49999* 39. Net Tax Due, subtract line 35 from line 20 39 0 0 40. Delinquent Payment Penalty (see instructions) 40 0 0 41. Delinquent Payment Interest (see instructions) 41 0 0 42. Estimated Tax Penalty, you must submit the DR 0204 with your return (see instructions) 42 0 0 43. Amount You Owe, sum of lines 39 through 42 43 The State may convert your check to a one-time electronic banking transaction. Your bank account may be debited as early as the same day received by the State. If converted, your check will not be returned. If your check is rejected due to insufficient or uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically. Third Party Designee Do you want to allow another person to discuss this return and any related information with the Colorado Department of Revenue? See the instructions. No Yes. Complete the following: Designee’s Name Phone Number Sign Below Under penalties of perjury, I declare that to the best of my knowledge and belief, this return is true, correct and complete. Your Signature Date (MM/DD/YY) Spouse’s Signature. If joint return, BOTH must sign. Date (MM/DD/YY) Paid Preparer’s Name Paid Preparer’s Phone Paid Preparer’s Address City State ZIP Code Name SSN or ITIN DR 0104 (11/28/23) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 4 of 4 If you are filing this return with a check or payment, please mail the return to: COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0006 If you are filing this return without a check or payment, please mail the return to: COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0005 These addresses and zip codes are exclusive to the Colorado Department of Revenue, so a street address is not required. File and pay at: Colorado.gov/RevenueOnline

*230104EE19999* DR 0104EE (09/28/23) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 1 of 2 Colorado Easy Enrollment Information Form Colorado taxpayers can now share certain information from their tax return with the Colorado Health Benefit Exchange (Connect for Health Colorado) and the Colorado Department of Health Care Policy & Financing to find out if they qualify for free or reduced-cost health coverage (Colorado Law: 39-21-113(25) C.R.S). By submitting this form (DR 0104EE) and checking the corresponding checkbox with my income tax return (form DR 0104 or DR 0104EZ), I give permission for the Colorado Department of Revenue to share the information included on this form with the Colorado Health Benefit Exchange (Connect for Health Colorado) and the Department of Health Care Policy & Financing. Note: If you agree to share this information, please complete (or verify) this form to the best of your ability and include it with your tax return. If filing by paper, ensure that it is mailed with your return. If filing electronically through your tax preparer or a software program, this form may be completed using the software. If you do not agree to share this information, please do not complete this form and do not include it with your return. Section A: Household Contact Information Last Name First Name Middle Initial Phone Number Email Address Mailing Address (Line 1) Mailing Address (Line 2) City State ZIP Code

Section B: Household Member and Income Information Complete this section with information for all members of your tax household. For purposes of obtaining health coverage, your tax household typically consists of yourself, your spouse, and any person that you claim as a tax dependent on your federal income tax return. For more information about who may be claimed as a tax dependent on your federal income tax return and would be considered a part of you tax household, review IRS Publication 501. 1. Enter your tax household size here. Include yourself, your spouse, and all individuals that you claim as a dependent on your federal income tax return (i.e. a household with spouses filing jointly and one tax dependent child = household size of 3; enter “3” in this field). 1 2. Enter your adjusted gross income from your federal form 1040. If you filed a 1040 adjacent form, see instructions. 2 0 0 3. Enter information about yourself, your spouse, and all individuals that you claim as a dependent on your federal income tax return in the table below. Last Name First Name Middle Initial Date of Birth SSN or ITIN (optional) *230104EE29999* DR 0104EE (09/28/23) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 2 of 2

*230104CH19999* DR 0104CH (07/27/23) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 1 of 2 2023 Voluntary Contributions Schedule If you are making a voluntary contribution and filing by paper, you must submit this schedule with your return. Instructions: Name SSN or ITIN If line 38 of DR 0104 or line 9 of DR 0104EZ is NOT greater than zero, STOP. You cannot complete this schedule. 1. Colorado Nongame Conservation and Wildlife Restoration Cash Fund 1 0 0 2. Colorado Domestic Abuse Program Fund 2 0 0 3. Homeless Prevention Activities Program Fund 3 0 0 4. Western Slope Military Veterans Cemetery Fund 4 0 0 5. Pet Overpopulation Fund 5 0 0 6. Military Family Relief Fund 6 0 0 7. American Red Cross Colorado Disaster Response, Readiness, and Preparedness Fund 7 0 0 8. Habitat for Humanity of Colorado Fund 8 0 0 9. Special Olympics of Colorado Fund 9 0 0 10. Colorado Healthy Rivers Fund 10 0 0 11. Alzheimer’s Association Fund 11 0 0 12. Colorado Cancer Fund 12 0 0 13. Make-A-Wish Foundation of Colorado Fund 13 0 0 Use this form to make voluntary contributions using your refund to selected Colorado charities. If you would like to donate all or a portion of your refund to one of the organizations available to receive voluntary contributions, enter the desired amount here. See the back of the 104 Book for more information about each of these charitable organizations. You must submit this form along with the DR 0104 or DR 0104EZ to ensure that your selected organizations receive the donations you have designated.

Name (Matching to taxpayer on page 1). SSN or ITIN DR 0104CH (07/27/23) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 2 of 2 *230104CH29999* This form is used to request a donation to a qualified charity or charities from your tax refund. The amount of your donation(s) requested on this form may be decreased if a reduction is made to your refund after processing of your return. Donation(s) will also be decreased if you owe back taxes or if you owe a balance to another Colorado government agency or the IRS. Amounts cannot be changed once your return has been submitted. Donation requests cannot be changed with an amended return. 14. Unwanted Horse Fund 14 0 0 15. Feeding Colorado Fund 15 0 0 16. Donate to a Colorado Nonprofit Fund 16 0 0 Enter the 11-digit Secretary of State Registration Number for the Registered Charitable Organization Enter the Name of the Registered Charitable Organization 17. Total of lines 1 through 16. This cannot exceed the amount on line 38 of DR 0104 or line 9 of DR 0104EZ. 17 0 0 18. Subtract line 17 from the amount on line 38 of DR 0104 or line 9 of DR 0104EZ. This is your net refund. (See box below) 18 0 0 DO NOT CUT – Return Full Page

*230104AD19999* DR 0104AD (09/28/23) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 1 of 2 2023 DR 0104AD – Subtractions from Income Schedule If claiming a subtraction and filing by paper, you must submit this schedule with your return. Use this schedule to report any subtractions from your Federal Taxable Income. These subtractions will change your Colorado Taxable Income from the amount of Federal Taxable Income. See instructions in the income tax booklet for additional guidance on completing this schedule. Do not enter negative amounts. You must submit this form along with the DR 0104 if claiming any subtractions. Name SSN or ITIN Subtractions from Federal Taxable Income 1. Taxable refunds, credits, and offsets of state and local taxes from Federal Form 1040, Schedule 1. 1 0 0 2. U.S. Government Interest 2 0 0 3. Primary Taxpayer Social Security Benefits (including SSDI) received that were included in Federal Taxable Income (see instructions) 3 0 0 4. Primary Taxpayer Pension, Annuity, IRA, or Disability Income (not including SSDI) (see instructions) Deceased SSN or ITIN 4 0 0 5. Spouse Social Security Benefits (including SSDI) received that were included in Federal Taxable Income (See instructions) 5 0 0 6. Spouse Pension, Annuity, IRA, or Disability Income (not including SSDI) (see instructions) Deceased SSN or ITIN 6 0 0 7. Primary Taxpayer Military Retirement Benefits (under age 55), you must submit copies of all 1099R statements with your return (see instructions) 7 0 0 8. Spouse Military Retirement Benefits (under age 55), you must submit copies of all 1099R statements with your return (see instructions) 8 0 0 9. Colorado Agricultural Land Capital Gain Subtraction. You must submit a DR 1316 with your return to qualify for this subtraction. 9 0 0 10. CollegeInvest Contribution: (see instructions) Owner’s SSN or ITIN 10 0 0 Total Contribution Owner’s Name

*230104AD29999* DR 0104AD (09/28/23) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 2 of 2 Name SSN or ITIN 11. Colorado ABLE Contribution: (see instructions) Owner’s SSN or ITIN 11 0 0 Total Contribution Owner’s Name 12. Qualifying Charitable Contribution Total Contribution 12 $ 0 0 13. Qualified Reservation Income 13 0 0 14. PERA/DPSRS Subtraction, for PERA contributions made in 1984–1986 or DPSRS contributions made in 1986 14 0 0 15. Railroad Benefit Subtraction 15 0 0 16. Wildfire Mitigation Measures Subtraction 16 0 0 17. Colorado Marijuana Business Deduction 17 0 0 18. Non-Resident Disaster Relief Worker Subtraction 18 0 0 Natural Disaster: Enter the executive order number(s) from the Colorado governor’s office that declared the state disaster emergency “D YYYY-###” (see instructions) 19. Reacquisition of Colorado Residency During Active Duty Military Service Subtraction 19 0 0 20. First Time Home Buyer Savings Account Interest Deduction, you must submit form DR 0350(s) with your return 20 0 0 21. Other Subtractions, explain below 21 0 0 Explain 22. Carryforward Subtractions Allowed Under HB21-1002 (see instructions) 22 0 0 23. Subtotal, sum of lines 1 through 22, transfer the amount to line 9 on the DR 0104 23 0 0

*230900==19999* DR 0900 (07/14/23) COLORADO DEPARTMENT OF REVENUE Denver CO 80261-0008 Tax.Colorado.gov Page 1 of 1 (0011) 2023 Individual Income Tax Payment Form (Calendar year — Due April 15, 2024) Caution! This form MUST accompany your payment if you filed electronically and wish to pay by check. If you paid electronically or do not owe a payment do not file this form. DR 0900 Return the DR 0900 with check or money order payable to the “Colorado Department of Revenue”. Mail payments to Colorado Department of Revenue, Denver, Colorado 80261-0008. These addresses and zip codes are exclusive to the Colorado Department of Revenue, so a street address is not required. Write your Social Security number or ITIN and “2023 DR 0104” on your check or money order. Do not send cash. Enclose, but do not staple or attach, your payment with this form. SSN or ITIN Your Last Name First Name Middle Initial Spouse’s SSN or ITIN Spouse’s Last Name (if joint) Spouse’s First Name Middle Initial Address City State ZIP Code

The State may convert your check to a one-time electronic banking transaction. Your bank account may be debited as early as the same day received by the State. If converted, your check will not be returned. If your check is rejected due to insufficient or uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically. Amount of Payment $ The Department strongly recommends that you file using Revenue Online (Colorado.gov/RevenueOnline) or another electronic filing method and remit your payment electronically. To pay by mail, make the check or money order payable to the “Colorado Department of Revenue.” Be sure to round your payment to the nearest dollar. Clearly write your Social Security number or ITIN and “2023 DR 0104” on the memo line. Be sure to keep a copy of the money order or note the check number with your tax records. Complete the form below. The amount on the check and the amount entered on the payment form must be the same. This will help maintain accuracy in your tax account. DO NOT submit the DR 0104 if you have already filed electronically. DO NOT CUT – Return Full Page. IF NO PAYMENT IS DUE, DO NOT FILE THIS FORM. DO NOT CUT – Return Full Page.

*230158-I19999* DR 0158-I (07/06/23) COLORADO DEPARTMENT OF REVENUE Denver CO 80261-0008 Tax.Colorado.gov Page 1 of 1 (0019) 2023 Extension Payment for Colorado Individual Income Tax Filing extensions are granted automatically, only return this form if you need to make an additional payment of tax. DR 0158-I Tax Payment Worksheet – Photocopy for your records before returning 1. Income tax you expect to owe 2. Tax payments and credits: a. Colorado income tax withheld b. Colorado estimated income tax payments c. Other payments and credits d. Total tax payments and credits – Add lines 2a through 2c 3. Tax due–Subtract line 2d from line 1. Enter the result here and on the form below Return the DR 0158-I with check or money order payable to the “Colorado Department of Revenue”. Mail payments to Colorado Department of Revenue, Denver, Colorado 80261-0008. These addresses and zip codes are exclusive to the Colorado Department of Revenue, so a street address is not required. Write your Social Security number or ITIN and “2023 DR 0158-I” on your check or money order. Do not send cash. Enclose, but do not staple or attach, your payment with this form. File only if you are making a payment by check or money order. SSN or ITIN Your Last Name First Name Middle Initial Spouse’s SSN or ITIN Spouse’s Last Name (if joint) Spouse’s First Name Middle Initial Address City State ZIP Code The State may convert your check to a one-time electronic banking transaction. Your bank account may be debited as early as the same day received by the State. If converted, your check will not be returned. If your check is rejected due to insufficient or uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically. Amount of Payment $ DO NOT CUT – Return Full Page. IF NO PAYMENT IS DUE, DO NOT FILE THIS FORM. Automatic Filing Extension Colorado offers an automatic six-month extension to file your income tax return if you cannot submit your return by the April 15 due date. This means that you can file your return by October 15. While there is an extension to file, there is not an extension to the payment due date. Penalty and interest are assessed if certain payment criteria are not met. Please review FYI General 11 for more information on penalty and interest. If you must wait until October 15 to file your return, use the following worksheet to calculate whether you need to remit a payment on April 15. If the due date falls on a weekend or legal holiday, payment will be due the next business day. Persons Traveling or Residing Abroad If you are traveling or residing outside the United States on April 15, the deadline for filing your return is June 15. The extension due date for filing remains October 15. If the due date falls on a weekend or legal holiday, payment will be due the next business day. Pay Online Visit Colorado.gov/RevenueOnline to pay online. Online payments reduce errors and provide instant payment confirmation. Revenue Online also allows users to submit various forms and to monitor their tax account. The DR 0158-I is not required to be sent if an online payment is made. Please be advised that a small processing fee may apply to e-check or credit card payments.

*230104PN19999* Form 104PN Part-Year Resident/Nonresident Tax Calculation Schedule 2023 Taxpayer’s Name SSN or ITIN Use this form if you and/or your spouse were a resident of another state for all or part of 2023. This form apportions your gross income so that Colorado tax is calculated for only your Colorado income. Complete this form after you have filled out lines 1 through 10 of the DR 0104. If you filed federal form 1040NR, see the instructions. Beginning (MM/YY) Ending (MM/YY) 1. Taxpayer is (mark one): Full-Year Nonresident Part-Year Resident from Full-Year Resident Nonresident 305-day rule Military Beginning (MM/YY) Ending (MM/YY) 2. Spouse is (mark one): Full-Year Nonresident Part-Year Resident from Full-Year Resident Nonresident 305-day rule Military 3. Mark the federal form you filed: 1040 1040 NR 1040 SR Other Federal Information Colorado Information 4. Enter all income from your federal form 1040, line 1z. 4 00 5. Enter income from line 4 that was earned while working in Colorado and/or earned while you were a Colorado resident. Part-year residents should include moving expense reimbursements only if paid for moving into Colorado. 5 00 6. Enter the sum of all taxable interest and ordinary dividends from your federal form 1040. 6 00 7. Enter income from line 6 that was earned while you were a resident of Colorado or derived from the ownership of real or tangible personal property located in Colorado. 7 00 8. Enter Unemployment Compensation from your federal form 1040, Schedule 1. 8 00 9. Enter income from line 8 that is from State of Colorado unemployment benefits; and/or is from another state’s benefits that were received while you were a Colorado resident. 9 00 10. Enter all capital gains and (losses) from both your federal form 1040 and 1040, Schedule 1 10 00 11. Enter income from line 10 that was earned during that part of the year you were a Colorado resident and/or was earned on property located in Colorado. 11 00 DR 0104PN (11/08/23) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 1 of 3

Federal Information Colorado Information 12. Enter the sum of all income from your federal form 1040, lines 4b, 5b, and 6b. 12 00 13. Enter income from line 12 that was received during that part of the year you were a Colorado resident. 13 00 14. Enter the sum of all business income or (loss) and farm income or (loss) from your federal form 1040. These amounts are found on two separate lines. 14 00 15. Enter income from line 14 that was earned during that part of the year you were a Colorado resident and/or was earned from Colorado sources. 15 00 16. Enter all supplemental income and (loss) found on your federal form 1040, Schedule E. 16 00 17. Enter income from line 16 that was earned from Colorado sources; and/or rent and royalty income received or credited to your account during the part of the year you were a Colorado resident; and/or partnership/S corporation/fiduciary income that is taxable to Colorado during the tax year. 17 00 18. Enter the sum of all other income from your federal form 1040, Schedule 1 such as taxable refunds, alimony, and income listed as “total other income”. 18 00 List Type 19. Enter income from line 18 that was earned during that part of the year you were a Colorado resident and/or was derived from Colorado sources. 19 00 List Type 20. Total Income. Enter total other income amount found on your federal form 1040. 20 00 21. Total Colorado Income. Enter the total from the Colorado column, lines 5, 7, 9, 11, 13, 15, 17 and 19. 21 00 22. Enter all federal adjustments from your federal form 1040. 22 00 List Type 23. Enter adjustments from line 22 as follows 23 00 List Type • Educator expenses, IRA deduction, business expenses of reservists, performing artists and fee-basis government officials, health savings account deduction, self-employment tax, self-employed health insurance deduction, SEP and SIMPLE deductions are allowed in the ratio of Colorado wages and/or self-employment income to total wages and/or self-employment income. • Student loan interest deduction and tuition and fees deduction are allowed in the Colorado to federal total income ratio (line 21 / line 20). • Penalty paid on early withdrawals made while a Colorado resident. • Moving expenses for members of the Armed Forces. For treatment of other adjustments reported on federal form 1040, 1040 SR, or 1040 SP, line 10, see the Colorado Individual Income Tax Guide and/or the Income Tax Topics: Part-Year Residents & Nonresidents. DR 0104PN (11/08/23) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 2 of 3 *230104PN29999* Name SSN or ITIN

DR 0104PN (11/08/23) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 3 of 3 *230104PN39999* Federal Information Colorado Information 24. Adjusted Gross Income. Enter amount from your federal form 1040. 24 00 25. Colorado Adjusted Gross Income. Subtract line 23 from line 21. 25 00 26. Additions to Adjusted Gross Income. Enter the sum of lines 3 through 7 of Colorado Form 104 excluding any charitable contribution adjustments. 26 00 27. Additions to Colorado Adjusted Gross Income. Enter any amount from line 26 that is from non-Colorado state or local bond interest earned while a Colorado resident.* 27 00 28. Total of lines 24 and 26 28 00 29. Total of lines 25 and 27 29 00 30. Subtractions from Adjusted Gross Income. Enter the amount from line 9 of Colorado Form 104 excluding any qualifying charitable contributions. 30 00 31. Subtractions from Colorado Adjusted Gross Income. Enter any amount from line 30 as follows: 31 00 • The state income tax refund subtraction to the extent included on line 19 above • The federal interest subtraction to the extent included on line 7 above • The pension/annuity subtraction and the PERA or DPS retirement subtraction to the extent included on line 13 above • The Colorado Agricultural capital gain subtraction to the extent included on line 20 above For treatment of other subtractions, see the Individual Income Tax Guide and/or the Income Tax Topics: Part-Year Residents & Nonresidents. 32. Modified Adjusted Gross Income. Subtract line 30 from line 28. 32 00 33. Modified Colorado Adjusted Gross Income. Subtract line 31 from line 29. 33 00 34. Divide line 33 by line 32. Round to the fourth decimal place, i.e. xxx.xxxx 34 % 35. Tax from the tax table based on income reported on the DR 0104 line 10 35 00 36. Apportioned tax. Multiply line 35 by the percentage on line 34. Enter here and on DR 0104 line 11. 36 00 * See the Individual Income Tax Guide and/or the Income Tax Topics: Part-Year Residents & Nonresidents for treatment of other additions. Name SSN or ITIN

*230104US19999* DR 0104US (08/18/23) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 1 of 1 2023 Consumer Use Tax Reporting Schedule Use this schedule to report consumer use tax due. This is one of three methods of filing to pay a consumer use liability. You may also use Revenue Online or file a DR 0252, Consumer Use Tax Return. See instructions or more information on how to file. What is Consumer Use Tax? Individuals and businesses are required to pay use tax on tangible personal property purchased from vendors either inside or outside of this state if the property is used, stored, or consumed within the state and sales tax was not collected or paid on the property. For more information on your consumer use tax obligation, including how to use the annual customer reports from non-collecting retailers, please visit Tax.Colorado.gov/Consumer-Use-Tax Special Districts also assess a use tax. More than half of Colorado residents live in one or more of these districts. The special districts that assess use tax and the applicable tax rates can be found at https://Colorado.TTR.Services. DO NOT CUT – If filing by paper, return full page WITH the 2023 DR 0104 form Name SSN or ITIN 1. Enter the total purchases for which state sales or use tax was not previously paid. 1 0 0 2. Multiply line 1 by 0.029. Enter the result in whole dollars here. 2 0 0 3. Enter the total purchases for which special district sales or use tax was not previously paid. 3 0 0 4. Enter the 2-digit SDCU Code for any applicable special district(s). See instructions. 4 5. Enter the corresponding use tax rate. See instructions. 5 6. Multiply line 3 by the rate on line 5. Enter the result in whole dollars here. 6 0 0 7. Add line 2 and line 6, transfer to the DR 0104 line 19. 7 0 0 DO NOT CUT – If filing by paper, return full page WITH the 2023 DR 0104 form

*230104CR19999* Form 104CR Individual Credit Schedule 2023 Taxpayer’s Last Name First Name Middle Initial SSN or ITIN Use this schedule to calculate your income tax credits. For best results, visit Tax.Colorado.gov to research eligibility requirements and other information about these credits before following the line-by-line instructions contained below. • Be sure to submit the required supporting documentation as indicated for each credit. • Most e-file software and tax preparers have the ability to submit this schedule and attachments electronically. However, Revenue Online can also be used to file your return and attachments electronically. Otherwise, include all required documents with your paper return. • If you received any of these credits from a partnership or S corporation, be sure to provide the entity’s name and account number and your ownership percentage where required. If credits were passed through from multiple entities, submit with your return a written statement that includes all relevant information. • Round all dollar amounts to the nearest whole dollar. Calculate percentages to four decimal places (i.e., xxx.xxxx). Part I — Refundable Credits 1. CO Child tax credit from line 22 (or 24) of the DR 0104CN. You must submit the DR 0104CN with your return. 1 00 2. Child Care Expenses Credit from the DR 0347, you must submit the DR 0347 with your return. 2 00 SSN Filers Only - Earned Income Tax Credit (EITC) - full or part-year Colorado residents who claim the federal EITC are allowed an earned income tax credit against their income tax. Complete the table for each qualifying child. Read the instructions in the 104 book and Income Tax Topics: Earned Income Tax Credit for additional guidance on completing this section. Only check the “Deceased” box for a qualifying child if the child was born and died in 2023 and was not assigned an SSN. You must submit a copy of the child’s birth certificate, death certificate, or hospital records showing a live birth with your return. 3. Enter the amount of Earned Income calculated for your federal return. 3 00 4. Enter the federal EITC you claimed. 4 00 Qualifying Child’s Last Name Qualifying Child’s First Name Year of Birth SSN Deceased* *Check only if child was deceased before SSN was assigned in 2023, see instructions. DR 0104CR (11/21/23) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 1 of 4

5. COEITC, multiply line 4 by 50% (0.50). 5 00 6. Part-year residents only, multiply line 5 by the percentage on line 34 of the DR 0104PN (If the percentage exceeds 100%, use 100%.) 6 00 7. Business Personal Property Credit: Use the worksheet in the 104 Book instructions to calculate. You must submit copy of the assessor’s statement with your return. 7 00 8. Refundable Renewable Energy Tax Credit from line 86 of the DR 1366. You must submit the DR 1366 with your return. 8 00 9. ITIN Filers or Certain Filers Under Age 25 Only - COEITC from line 18 (or 19) of DR 0104TN. You must submit DR 0104TN with your return. 9 00 10. Early Childhood Educator Income Tax Credit. You must submit the DR 1703 with your return. 10 00 11. SALT Parity Act Credit (see instructions). 11 00 12. Credit for conversion costs to an employee-owned business model. You must submit the certificate from the Office of Economic Development with your return. 12 00 13. Alternative Transportation Options Credit 13 00 14. Refundable Heat Pump Credit (assigned to you by the building owner) from line 8 of DR 1322, which you must submit with your return. 14 00 15. Refundable Residential Energy Storage Systems Credit (assigned to you by the building owner) from line 10 of DR 1307, which you must submit with your return. 15 00 16. Total refundable credits, sum of lines 1, 2, 5 (or 6), and 7 through 15. Enter the sum on the DR 0104 line 28.

16 00 Part II — Credit for Tax Paid to Another State • Colorado nonresidents do not qualify for this credit. • Part-year residents generally do not qualify for this credit. • If you have income or loss from more than one state, you must file electronically. Lines 18 through 21 must be calculated and reported separately for each even if there was no tax liability to the state. Submit a copy of the tax return for each other state when claiming this credit. The portion of the return submitted must include the adjusted gross income calculation, any disallowed federal deductions by that state, and the tax calculation for that state. 17. Name of other state: 18. Total of lines 11 and 12 Form 104 18 00 19. Modified Colorado adjusted gross income from sources in the other state, see Income Tax Topics: Credit for Tax Paid to Another State. 19 00 20. Total modified Colorado adjusted gross income 20 00 21. Divide line 19 by line 20. Round to four decimal places, i.e. xxx.xxxx 21 % 22. Multiply line 18 by the percentage on line 21 22 00 23. Tax liability to the other state 23 00 24. Allowable credit, the smaller of lines 22 or 23 24 00 DR 0104CR (11/21/23) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 2 of 4 *230104CR29999* Name SSN or ITIN

Part III — Other Credits Visit Tax.Colorado.gov/Income-Tax-Credits for limitations that are specific to each credit. Use the first column to report the total credit available (the amount generated this year plus any prior-year carryforward). Then, use the second column to report the amount you are using this year to offset your tax liability. Available Credit Column (A) Credit Used Column (B) 25. Carry forward of prior year plastic recycling investment credit 25 00 00 26. Colorado Minimum Tax Credit 26 00 00 2023 Federal Minimum Tax Credit (fill below): 27. Carry forward of prior year Historic Property Preservation credit (per §39-22-514, C.R.S.) 27 00 00 28. Child Care Center Investment credit, you must submit a copy of your facility license and a list of depreciable tangible personal property with your return. 28 00 00 29. Employer Child Care Facility Investment credit, you must submit a copy of your facility license and a list of depreciable tangible personal property with your return. 29 00 00 30. School-to-Career Investment credit, you must submit a copy of the certification with your return. 30 00 00 31. Colorado Works Program credit, you must submit a copy of the letter from the county Department of Social/Human Services with your return. 31 00 00 32. Child Care Contribution credit, you must submit each DR 1317 with your return. 32 00 00 33. Long-term Care Insurance credit, you must submit a year-end statement to show premiums paid with your return. See FYI Income 37. 33 00 00 34. Carry forward of prior year Aircraft Manufacturer New Employee credit 34 00 00 35. Credit for Environmental Remediation of Contaminated Land, you must submit a copy of the CDPHE certification with your return. 35 00 00 36. Colorado Job Growth Incentive credit, you must submit certification from OEDIT with your return. 36 00 00 37. Certified Colorado Disability Funding Committee License Fee credit, you must submit a copy of the certification with your return. 37 00 00 38. Advanced Industry Investment credit, you must submit a copy of the certification with your return. 38 00 00 39. Affordable Housing credit, you must submit CHFA certification with your return. 39 00 00 DR 0104CR (11/21/23) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 3 of 4 *230104CR39999* Name SSN or ITIN

*230104CR49999* Available Credit Column (A) Credit Used Column (B) 40. Carry forward of prior year Credit for Food Contributed to Hunger-Relief Charitable Organizations 40 00 00 41. Preservation of Historic Structures credit (per §39- 22-514.5, C.R.S.) carried forward from a prior year 41 00 00 42. Preservation of Historic Structures credit (per §39-22- 514.5, C.R.S.), you must submit the certificate from OEDIT, History Colorado, or local granting authority with your return. 42 00 00 43. If you are claiming the Preservation of Historic Structures credit enter your credit certificate number issued by OEDIT, History Colorado, or local granting authority. 43 44. Rural Jump–Start Zone credit, you must submit certificate from Office of Economic Development AND the DR 0113 with your return. 44 00 00 45. Rural & Frontier Health Care Preceptor credit, you must submit your certification with your return. 45 00 00 46. Retrofitting a Residence to Increase a Residence’s Visitability Credit, you must submit certificate from Division of Housing. 46 00 00 If you are claiming a Retrofitting a Residence to Increase a Residence’s Visitability Credit, enter your credit certificate number issued by Division of Housing 47. Credit for employer contributions to employee 529 plan, you must submit DR 0289 with your return. 47 00 00 48. Credit for employer paid leave of absence for live organ donation. Employer must complete and submit form DR 0375 with their return. 48 00 00 49. Wildfire Mitigation Expenses Credit 49 00 00 50. Nonrefundable Heat Pump Credit from line 5b of DR 1322, which you must submit with your return. 50 00 00 51. Nonrefundable Residential Energy Storage Systems Credit from line 3 of DR 1307, which you must submit with your return 51 00 00 52. Homeless Contribution Credit, you must submit the certificate (to substantiate your contribution) 52 00 00 53. Total of column A lines 25 through 52 (exclude line 43 certificate number) 53 00 54. Nonrefundable Credits Used, total of column B plus any amount from line 24, exclude line 43 certificate number. Also enter this amount on the DR 0104 line 15. Credit used cannot exceed credit available.

54 00 Name SSN or ITIN DR 0104CR (11/21/23) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 4 of 4

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Use this form to determine if you can claim the Colorado Child Care Expenses credit or Low-Income Child Care Expenses tax credit. You may be able to claim the credit if you pay someone to care for your dependent who is under age 13. For information about any federal form or publication listed below, please visit IRS.gov Eligibility To be able to claim the Colorado credit for child care expenses, you must file federal form 1040, 1040SR, 1040SP, or 1040NR and you (and/or your spouse) must have been a part or full-year resident of Colorado. Colorado non-resident filers may not claim this credit. If you were not required to file a federal income tax return, you may still be eligible for the Low Income Child Care Expenses credit. However, you may need to complete a pro-forma federal income tax return in order to complete the required calculations. To claim the credit, you must meet all of the following tests: 1. The care must be for one or more qualifying persons. 2. You (and your spouse if filing jointly) must have earned income during the year. 3. You must pay child care expenses so you (and your spouse if filing jointly) can work or look for work. Qualifying expenses are defined under Section 21 of the Internal Revenue Code. 4. You must make payments for child and dependent care expenses to someone you (and your spouse) cannot claim as a dependent. If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. You cannot make payments to: a. Your spouse, or b. The parent of your qualifying person if your qualifying person is your child and under the age of 13. 5. You cannot claim this credit if your federal filing status is Married Filing Separate. 6. You must identify the care provider on this form. It is recommended that you fully review IRS Publication 503 for eligibility tests and the definition of qualifying income and children. All of the information in this form is required and your credit may be denied if it is incomplete. Part I – Person or Organization Who Provided the Care Use this section to list the name, address and Social Security or Federal Employer ID number of the child care provider(s) you used. If you are unable to provide the Social Security or Federal Employer ID number of the child care provider, you must show that you attempted to obtain the required information by including such proof with this form. List the total amount paid for the full year of child care, paid to each provider. If you have more than two care providers or if the provider is non-profit, please file your return electronically. Part II – Qualifying Child Information For lines 2a – 2d, list each qualifying child, their year of birth and their Social Security number. You must also list the amount of child care expenses for each specific child. Complete lines 2e through 4 as instructed on the form. If the amount on line 4 is greater than $60,000 do not continue because you do not qualify for this credit. If line 4 is $60,000 or less, enter the amount from line 9a of federal form 2441, Child and Dependent Care Expenses, on line 5 of this form DR 0347. For line 6 enter your tax from your federal income tax form 1040, 1040SR, 1040SP, or 1040NR line 18. If you claimed a Federal Child and Dependent Care Expenses Credit, continue to Part III. Otherwise, if you could not not claim a Federal Child and Dependent Care Expenses Credit and your adjusted gross income is $25,000 or less, skip to Part IV. If you have more than four qualifying children, please file your return electronically. Part III – Child Care Expenses Credit For line 8 enter the amount from line 11 of federal form 2441. For line 9 multiply line 8 by the decimal on line 7. Full–year residents, enter the amount from line 9 on form DR 0104CR line 2. Part-year residents continue to Part V. Part IV – Low-Income Child Care Expenses If you were not required to file a federal income tax return or were unable to claim the Federal Child and Dependent Care Expenses Credit and the amount of line 4 is $25,000 or less, use Table A to calculate the credit. Otherwise, go back to Part III to calculate your credit. For line 11 multiply line 3 by the decimal on line 10. For line 12 enter the smaller amount of line 11 or the appropriate amount from Table A. Full–year residents, enter the amount from line 12 on form DR 0104CR line 2. Part-year residents continue to Part V. Part V – Part Year Resident Limitation Complete this part only if you were a part-year resident of Colorado in 2023. For line 13, enter the percentage from DR 0104PN line 34. For line 14 multiply the amount from line 9 or line 12 by the percentage from line 13. Enter this amount on line 2 of DR 0104CR. Child Care Expenses Credit Instructions DR 0347 (11/02/23) COLORADO DEPARTMENT OF REVENUE Denver CO 80261-0005 Tax.Colorado.gov *DO=NOT=SEND*

DR 0347 (11/02/23) COLORADO DEPARTMENT OF REVENUE Denver CO 80261-0005 Tax.Colorado.gov Page 1 of 2 For Tax Year You MUST submit this form with your complete Colorado Individual Income Tax Return, including forms DR 0104 and DR 0104CR. You must also submit a copy of your federal income tax return and IRS form 2441 with your Colorado return. Thoroughly read the instructions to be certain you are eligible for this credit. Be sure to complete all required information. Failure to do so may result in a denied credit or delayed refund. Taxpayer Name SSN or ITIN Part I – Persons or Organizations Who Provided the Care – You must complete this part. If you have more than two care providers or if the provider is non-profit, see the instructions. 1(a). Care Provider’s First Name or Business Name Last Name Middle Initial (b) SSN, ITIN or FEIN (c) Address City State ZIP (d) Amount Paid $ (e) Care Provider’s First Name or Business Name Last Name Middle Initial (f) SSN, ITIN or FEIN (g) Address City State ZIP (h) Amount Paid $ Part II – Qualifying Child Information – You must complete this part. If you have more than four qualifying children, see the instructions. 2(a). Child’s First Name Last Name Middle Initial Year of Birth SSN or ITIN Qualified expenses you paid in 2023 for the person listed in 2(a) $ 2(b). Child’s First Name Last Name Middle Initial Year of Birth SSN or ITIN Qualified expenses you paid in 2023 for the person listed in 2(b) $ *230347==19999* 2023 Child Care Expenses Tax Credit

*230347==29999* DR 0347 (11/02/23) COLORADO DEPARTMENT OF REVENUE Denver CO 80261-0005 Page 2 of 2 Taxpayer Name SSN or ITIN 2(c). Child’s First Name Last Name Middle Initial Year of Birth SSN or ITIN Qualified expenses you paid in 2023 for the person listed in 2(c) $ 2(d). Child’s First Name Last Name Middle Initial Year of Birth SSN or ITIN Qualified expenses you paid in 2023 for the person listed in 2(d) $ 2(e). Enter the sum of all qualified child care expenses $ 2(f).Enter your earned income $ 2(g). If filing a joint return, enter the earned income of the other person $ 3. Enter the smallest of line 2(e), 2(f) [or 2(g) only if filing a joint return] 3 $ 4. Enter your adjusted gross income from your federal income tax form 1040, 1040-SR, 1040-SP, or 1040-NR 4 $ If the amount of line 4 is greater than $60,000 STOP – you do not qualify for this credit. 5. Enter the amount from line 9a of federal form 2441, child and dependent care expenses. If you did not complete federal form 2441, enter $0. 5 $ 6. Enter your tax from your federal income tax form 1040, 1040-SR, 1040-SP, or 1040-NR line 18 6 $ If you claimed a credit on federal form 2441, continue to Part III. Otherwise, go to Part IV. Part III – Child Care Expenses Credit – Complete this part if line 6 is greater than $0 AND line 4 is $60,000 or less 7. Allowable percentage of federal credit. 7 0.50 8. Enter the amount from line 11 of federal Form 2441, child and dependent care expenses 8 9. Multiply line 8 by the decimal on line 7. Full-year residents, enter this amount on DR0104CR line 2, Part-year residents, continue to Part V. 9 Part IV – Low-Income Child Care Expenses Credit – Complete this part if line 6 is $0 AND line 4 is $25,000 or less. 10. Allowable percentage of low-income child care expenses. 10 0 .25 11. Multiply line 3 by the decimal on line 10 11 Table A One qualifying child .............................. $500 Two or more qualifying children ...........$1,000 12. Enter the smaller of line 11 or the appropriate amount from Table A. Full-year residents, enter this amount on DR 0104CR line 2, Part-year residents, continue to Part V. 12 Part V – Part-Year Resident Limitation 13. Part-year residents ONLY – Enter the percentage from DR 0104PN line 34. If the percentage exceeds 100%, enter 100%. 13 % 14. Multiply the amount from line 9 or line 12 by the percentage from line 13. Enter the result on line 2 of DR 0104CR. 14 $

Continued on back cover Voluntary Contribution Eligible Funds A simple way to give. Complete form DR 0104CH Voluntary Contributions Schedule to contribute to any of these charitable funds. Colorado Nongame Conservation and Wildlife Restoration Cash Fund Nongame wildlife includes 750 species of wildlife that cannot be hunted, fished for or trapped. Funds go to projects that manage or recover wildlife such as lynx, river otter, black-footed ferret, green back cutthroat, and others. The nongame program receives no state tax dollars and depends on voluntary contributions. Domestic Abuse Program Fund Donations to this fund help support critical services provided by community-based domestic abuse programs across Colorado. These agencies provide 24-hour crisis line response, emergency safe shelter, counseling and advocacy services for victims of domestic violence and their children and information and referrals for their communities, and community education. Homeless Preventive Activities Program Fund Approximately 52,000 people in Colorado are at risk of becoming homeless this year. Keeping people in their homes saves tax dollars and is an effective and humane way of helping families in crisis. Your contribution will be used to support activities and programs which help prevent people from becoming homeless. Western Slope Military Veterans Cemetery Fund Funds assist in the maintenance of the Veterans Memorial cemetery of Western Colorado. The veterans cemetery is intended as a dignified final resting place for Colorado’s veterans and eligible dependents. It is a place of quiet contemplation for the veterans community. Please help maintain this solemn beauty for Colorado veterans. Pet Overpopulation Fund The Pet Overpopulation Fund provides funding to local animal care and control organizations and veterinarians for sterilization surgeries for pets owned by Coloradans in areas of the state with the greatest need. The Fund also supports efforts to educate the public about the importance of preventing pet overpopulation. Military Family Relief Fund Provides emergency grants for financial hardships to members of Colorado National Guard or Reservist and their families when ordered to Active Military duty and to Active Duty Military Personnel stationed in Colorado and their family members when the Active Duty military member is deployed to a declared hostile fire zone. American Red Cross Colorado Disaster Response, Readiness, and Preparedness Fund The American Red Cross prevents and alleviates human suffering in the face of emergencies. In Colorado, the Red Cross teaches tens of thousands of people lifesaving skills every year, provides critical services for members of the military and their families and responds to, on average, a disaster a day. Habitat for Humanity of Colorado Fund Seeking to put God’s love into action, Habitat for Humanity brings people together to build homes, communities and hope. Through volunteer labor and donations, Habitat for Humanity builds and rehabilitates simple, decent homes in partnership with hardworking low-income individuals and families in 45 Colorado communities. Special Olympics of Colorado Fund Special Olympics Colorado provides year-round athletic competition in 22 sports for over 19,000+ athletes with intellectual disabilities from 2 to 80+ years old. We create inclusive and welcoming schools for children with all differences through unified sports and youth leadership. Programs are free of charge to athletes and their families. Colorado Healthy Rivers Fund This fund protects Colorado’s lands and waterways. The state’s streams, wetlands, mountains and forests serve many needs including water supply, agriculture, wildlife and recreation. Your generous support of this program will fund stream restoration projects and assist local groups in watershed protection efforts. Remember, your contribution will make a difference! Alzheimer’s Association Fund One in 10 Coloradans over 65 and nearly half over 85 have Alzheimer’s disease with 70% cared for at home. 100% of your donation to the Alzheimer’s Association will fund essential education, training, and counseling services to urban and rural families. Without support, the emotional burden on caregivers is tremendous. Colorado Cancer Fund Cancer touches every Coloradan as it is the leading cause of death in our state. Your donation to the Colorado Cancer Fund assists Coloradans through education, prevention, treatment, and support programs. The Colorado Cancer Coalition, collaborating with over 250 organizations, administers the fund to lead the fight against cancer. Make-A-Wish Foundation® of Colorado Fund Since 1983, Make-A-Wish Foundation® of Colorado has given hope, strength and joy to over 3,300 Colorado children with life-threatening medical conditions. As one of 65 chapters in the U.S., and 27 international chapters on five continents, Make-A-Wish Foundation® is the largest wish granting organization in the world.

Please read all instructions before completing the forms. STATE OF COLORADO DEPARTMENT OF REVENUE Official State of Colorado Publication PRSRT STD U.S. POSTAGE PAID DENVER CO PERMIT NO. 212 PAYMENT WITHOUT Mail To COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0005 PAYMENT WITH Mail To COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0006 MAILING ADDRESS FOR FORM DR 0104 These addresses and zip codes are exclusive to the Colorado Department of Revenue. A street address is not required. Voluntary Contribution Eligible Funds (continued) Unwanted Horse Fund Approximately 6,000 Colorado horses become unwanted each year because their owners no longer want them or can afford them. Abuse and abandonment are increasing whilst traditional outlets for unwanted horses—rescue facilities, therapeutic riding programs, etc., are reaching capacity. CUHA addresses the problem through grant programs, education initiatives and research. Feeding Colorado Feeding Colorado is an association of the five Feeding America food banks serving all of Colorado. Member food banks include Care and Share Food Bank for Southern Colorado, Community Food Share, Food Bank for Larimer County, Food Bank of the Rockies, and Weld Food Bank. Donate to a Colorado Nonprofit Fund For the first time ever, you can donate some or all of your state income tax refund to an eligible Colorado nonprofit of your choosing. It’s simple, fast, and puts you in charge of where your donation goes. Find the cause you’ll support here: dor-taxdonations.uc.r.appspot.com/