2013 colorado 104pn form-2025

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A nonresident is required to file a Colorado income tax return if they: are required to file a federal income tax return, and. had taxable Colorado-sourced income.
You must file a Colorado income tax return if during the year you were: A full-year resident of Colorado, or. A part-year resident of Colorado with taxable income during that part of the year you were a resident, or.
Tax Calculation Schedule 2023 Use this form if you and/or your spouse were a resident of another state for all or part of 2023. This form apportions your gross income so that Colorado tax is calculated for only your Colorado income. Complete this form after you have filled out lines 1 through 10 of the DR 0104.
Note that failure to file and remit by these deadlines could result in the following penalties: Late filing penalty: Greater of 10% of tax due plus 0.5% of tax due per month (maximum 18%) or $15. Late payment penalty: Greater of 10% of tax due plus 0.5% of tax due per month (maximum 18%) or $15.
A part-year residents or nonresidents Colorado income tax is calculated by first multiplying their Colorado taxable income by the Colorado income tax rate for the tax year and then multiplying the result by the individuals apportionment percentage. The Colorado income tax rate for tax year 2023 is 4.4%.
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CO DoR 104 Form Versions Download the DR 0104 form from the official Colorado Department of Revenue website. Start by entering your personal information, such as your name, address, and social security number, in the designated fields.
Colorado imposes a tax on the income of every Colorado resident individual. Colorado income tax also applies to the Colorado-source income of any nonresident individual.
You must file Form 1040-NR, U.S. Nonresident Alien Income Tax Return only if you have income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Refer to Foreign Students and Scholars for more information.

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