Form Dr 0104x - Amended Colorado Individual Income Tax Return - 2013
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4DR 0104X (10/01/13)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0005
Form 104X Instructions
See Form On Page 2
Use Form 104X, Amended Colorado Income Tax Return,
Deceased Taxpayer
to correct the individual income tax return you already filed
If the taxpayer died since the original return was filed and
for the specific tax year. Please refer to the 104 Booklet for
you are requesting a refund, submit a copy of DR 0102
line-by-line instructions and details about specific additions,
— Claim for Refund Due Deceased Taxpayer and a copy
subtractions, and tax credits.
of the death certificate. Check the deceased box after the
decedent’s name.
After completing the Amended Colorado Income Tax
Return, file it with a computer, smartphone, or tablet
Federal Net Operating Loss
A federal net operating loss carried back to a tax year
using our free and secure Revenue Online service at
beginning on or after January 1, 1987, or carried forward
By filing your return electronically, you significantly reduce
will be allowed for Colorado income tax purposes. A
the chance of errors. If you cannot file electronically for any
nonresident or a part-year resident may carry back or
reason, mail the following form as instructed.
forward that portion of his federal net operating loss that
is from Colorado sources or which relates to the Colorado
Complete the return with the corrected amounts, as
portion of the year.
amended.
Statute of Limitations
Attachments
The statute of limitations for filing a Colorado claim for
Be sure to refer to the 104 Booklet to see which
refund is generally four years from the original due date of
attachments are required for your tax situation. You must
the return or three years from the date of last payment of
attach all required documentation to this return - even
tax for the year involved, whichever is later. The statute of
if you attached it to your original return. All attachments
limitations for claiming a refund that is the result of a net
and certifications must be included with the amended return
operating loss carry-back or an investment tax credit carry-
even if there is no change to that credit or tax attribute. Part-
back is four years from the due date of the return for the year
year residents and nonresidents must attach the corrected
in which the loss or credit originated. See FYI General 18.
Form 104PN. If this amended return is the result of an
adjustment made by the Internal Revenue Service, attach a
Protective Claims
copy of the federal revenue agent’s report with supporting
If this amended return is being filed to keep the statute of
schedules. To expedite your refund, submit a copy of the
limitations open pending the outcome of a court case or tax
federal record of account to support any changes to federal
determination in another state that affects your Colorado
taxable income (such as a mutual fund, brokerage firm or
return, check the protective claim box under reason for filing
credit union) in the United States.
corrected return.
Amount Owed
Change in Filing Status
Compute the amount owed to the state on lines 34 through
If the amended return is being filed to change the filing
40 of the amended return. Any decrease in the amount
status from single or married separate to joint, the taxpayer
of the overpayment (line 34) or increase in the amount
that filed the single return must be listed first on the
owed (line 35) will indicate that an amount is owed with
amended return. If both taxpayers have filed single, then
the amended return. If you have any unpaid balance from
either taxpayer can be listed first and the explanation must
your original return, the amount calculated on line 40 will be
specify that one of the original returns was filed under a
added to your delinquency. Or, if a refund was issued with
different primary Social Security number (SSN).
the original return, you may receive an assessment that
If the amended return is being filed to change the filing
requires repayment of your refund to the state.
status from joint to single or married separate, the taxpayer
whose SSN was listed first on the joint return should include
Refund Amount
all applicable tax data in their amended return. The taxpayer
Compute the amount of refund credit available on lines
41 through 45 of the amended return. Any increase in the
whose SSN was listed second on the joint return must have
an explanation that specifies the original return was filed
amount of the overpayment (line 41) or decrease in the
amount owed (line 42) will indicate that an overpayment
under a different primary SSN.
is available on the amended return. The overpayment can
Interest rates on additional amounts due are as follows:
be credited to estimated tax (line 44) for the following tax
January 1 through December 31, 2013.
period, or can be requested as a refund (line 45). If you
previously paid additional tax with your original return, the
Tax due paid without billing, or paid within 30 days of billing: 3%.
full refund amount shall consider this. Or, if you received a
Tax due paid after 30 days of billing: 6%
higher refund amount on your original return, you may in
fact now owe the state.
File this return and pay electronically at
, or if you cannot,
Direct Deposit
mail and make checks payable to:
Complete the direct deposit information if you want your
Colorado Department of Revenue
refund deposited directly into your account at a United
States bank or other financial institution.
Denver CO 80261-0005
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