*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