Part-year residents

The Colorado EITC a part-year resident may claim must be apportioned with the same percentage that is used to calculate their Colorado income tax on their Part-Year Resident/Nonresident Tax Calculation Schedule (DR 0104PN). After calculating the Colorado EITC they would have been eligible for as a full year resident, as described earlier in this publication, a part-year resident must multiply the credit by the apportionment percentage (not to exceed 100%) from line 34 of their Part-Year Resident/Nonresident Tax Calculation Schedule (DR 0104PN).