Claiming a refund

Individuals must file a Colorado Individual Income Tax Return (DR 0104) to claim a refund for any overpayment of their Colorado income tax. The Department will not issue a refund to any taxpayer who has not filed an income tax return for the applicable tax year.

If an individual identifies an error on their original return that results in an overpayment of tax or if an IRS adjustment reduces the individual’s federal taxable income and Colorado income tax liability, the individual must file an Amended Colorado Individual Income Tax Return (DR 0104X) to claim a refund for the overpayment.

For any refund claim made with either an original or amended return, the taxpayer must submit with the return any required documentation necessary to verify the claim including, but not limited to, any required schedules, attachments, and W-2s.