DR 0104AMT (08/21/13)
*130104AM19999*
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0005
2013
Colorado Alternative
Minimum Tax Computation Schedule
Individual taxpayers are subject to a Colorado alternative
104. Do not enter on line 2 or line 4 below any amount
minimum tax equal to the amount by which 3.47% of their
that duplicates an adjustment made in arriving at federal
Colorado alternative minimum taxable income exceeds
alternative minimum taxable income.
their Colorado normal tax.
Part-year residents and nonresidents, please see
Colorado alternative minimum taxable income is the
additional instructions on this form.
federal alternative minimum taxable income increased by
the additions entered on line 3, Form 104, and decreased
Ordinarily, you will have a Colorado alternative minimum
by the federal alternative minimum tax exemption and
tax if you have a federal alternative minimum tax.
the subtractions entered on lines 6 through 16, Form
Last Name
First Name
Middle Initial SSN
Round to the nearest dollar
1. Amount from line 30 Federal Form 6251. If line 29 is larger that line 28, form 6251, enter
the amount here
1
0 0
2. Additions from line 3, Form 104, see instructions above
2
0 0
3. Total lines 1 and 2
3
0 0
4. Subtractions from lines 6 through 16, Form 104. See Instructions above.
4
0 0
5. Line 3 minus line 4
5
0 0
6. Amount on line 5 multiplied by 3.47% (In the case of
nonresident or part-year resident taxpayer apportioned at:
%
6
0 0
7. Colorado normal tax from line 19, Form 104
7
0 0
8. Colorado alternative minimum tax, the amount by which line 6 exceeds line 7
8
0 0
Attach this form to your paper Form 104, Colorado Income Tax Return, or submit electronically using the E-file
Attachment option at
Alternative Minimum
Tax Instructions for Part - Year and Nonresidents
In the case of a nonresident, the Colorado alternative
that part of the year he was a nonresident over the total
modified federal alternative minimum taxable income.
minimum tax shall be apportioned in the ratio of the
modified federal alternative minimum taxable income
from Colorado sources to the total modified federal
Adjustments relative to the standard deduction and
alternative minimum taxable income.
itemized deductions would be Colorado adjustments to
the extent of the Colorado adjusted gross income ratio as
In the case of a part-year resident, the Colorado
determined on line 34 of Form 104PN. Other adjustments
alternative minimum tax shall be apportioned in the ratio
would be Colorado adjustments to the extent they relate to
of the modified federal alternative minimum taxable
items of income from Colorado sources. Tax preference
income applicable to that part of the year he was a
items are Colorado items to the extent they relate to a
resident plus the modified federal alternative minimum
business being carried on in Colorado.
taxable income from Colorado sources, if any, during