(11/18/16) Full-Year, Part-Year and Nonresident ...

(11/18/16)

Full-Year, Part-Year and Nonresident Individuals

Form 104

2016

Colorado Income Tax Filing Guide

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? File a protest.

Official State of Colorado Publication

Booklet Includes:

Instructions Form 104

Related Forms

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A Payment

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A Payment

Manage your account. File and pay online. Get started with Revenue Online today! RevenueOnline

If you are filing this return:

Mail To:

COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0006

Mail To:

COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0005

Page 2

Disclosure of Colorado Expenditures and Revenues

** Due to rounding, the values in each chart may not sum to 100%

Revenues by Source

Expenditures by Function

Other 3.5% Federal Grants & Contracts 34.0%

Taxes 38.5%

Interest & Rents 1.2%

License, Permits & Fines 3.2%

Charges for Goods & Services

19.7%

Transportation 5.1%

Justice 6.0%

Business, Community & Consumer Affairs 5.8%

Other 7.8%

Education 39.9%

Social Assistance 35.4%

Disclosure of Average Taxes Paid

Fiscal Year 2014

Adjusted Family Money Income

Less $10,000 $15,000 $20,000 $30,000 $40,000 $50,000 $70,000 $80,000 $100,000

than

to

to

to

to

to

to

to

to

and

$10,000 $14,999 $19,999 $29,999 $39,999 $49,999 $69,999 $79,999 $99,999 over Average

State Taxes: ________________________________________________________________________________________________________________

Individual Income

$60

$90

$208

$381

$673 $1,001 $1,402 $1,888 $2,460 $6,175 $2,148

Sales

197

235

274

359

409

459

571

660

730 1,171

611

Gasoline and Special Fuels Licenses and Registrations

67

90

108

129

159

181

209

221

240

298

191

48

70

85

106

115

151

188

176

198

283

165

Alcoholic Beverages

4

4

5

8

8

10

11

10

15

24

12

Cigarettes and Tobacco

61

55

49

55

71

68

64

76

78

56

62

Total State Taxes

$437

$544

$728 $1,038 $1,435 $1,870 $2,445 $3,030 $3,723 $8,006 $3,190

Local Taxes: Residential Property Sales and Use Specific Ownership Occupation Total Local Taxes

$304 300 59 2

$665

$394 358 93 5

$850

$691 418 94 7

$1,210

$863 548 120 10

$1,540

$965 625 134 14

$1,738

$1,073 701 108 18

$1,900

$1,433 871 190 23

$2,518

$1,515 1,007 177 29

$2,728

$1,636 1,115 161 36

$2,948

$2,624 1,787 244 59

$4,714

$1,389 933 157 26

$2,505

Federal Taxes: Individual Income Medicare ** Social Security ** Total Federal Taxes

$505 103 401

$1,009

$591 270

1,053 $1,914

$917 392

1,531 $2,840

$1,305 564

2,201 $4,071

$2,102 815

3,180 $6,096

$3,084 1,065 4,158

$8,308

$4,501 1,349 5,265

$11,115

$6,416 1,694 6,610

$14,720

$8,501 2,098 8,186

$18,786

$31,686 4,600

13,261 $49,547

$9,797 1,798 5,917

$17,513

Total Taxes Paid Households & Employers ** Less Taxes Paid by Employer Households Only

$2,111 252

$1,859

$3,307 662

$2,646

$4,778 961

$3,817

$6,648 1,383

$5,266

$9,270 $12,079 $16,078 $20,479 $25,456 $62,267 $23,207 1,997 2,612 3,307 4,152 5,142 8,931 3,858

$7,273 $9,467 $12,771 $16,327 $20,314 $53,337 $19,349

** Employers and households both pay taxes to Medicare and Social Security on employees' behalf. Note: MTS, LID, and LMD checks are cut directly to cities or counties.

Table of Contents

Disclosure of Average Taxes Paid.............................. 2 Colorado Form 104 for All Resident Types................ 3 Using this Guide/Filing Information............................ 6 DR 104CH?Voluntary Contributions Schedule..........11 Taxpayer Service and Assistance............................ 13 Individual Payment Voucher..................................... 14

DR 104AD?Subtractions from Income Schedule..... 15 Extension Information and Form.............................. 17 Form 104PN: Part?Year Resident/Nonresident Tax Calculation Schedule......................................... 19 Tax Table.................................................................. 29 Checkoff Colorado Information................................ 31

Departmental Use Only

*160104==19999*

FORM 104 (08/26/16) COLORADO DEPARTMENT OF REVENUE

2016



(0013)

Colorado Individual Income

Tax Form 104

Full-Year

Part-Year or Nonresident (or resident,

part-year, non-resident combination)

Mark if Abroad on due date ? see instructions

Your Last Name

Your First Name

Middle Initial

Date of Birth (MM/DD/YYYY)

SSN

Deceased

Enter the following information from your current State of Issue driver license or state identification card.

If Joint, Spouse's Last Name

Spouse's First Name

Last 4 characters of ID number Date of Issuance Middle Initial

Date of Birth (MM/DD/YYYY)

Spouse's SSN

Deceased Mailing Address City

Enter the following information from your spouse's current driver license or state identification card.

State of Issue Last 4 characters of ID number Date of Issuance

State Zip Code

Phone Number

(

)

Foreign Country (if applicable)

1. Enter Federal Taxable Income from your federal income tax form: 1040EZ

line 6, 1040A line 27, 1040 line 43

1

Staple W-2s and 1099s with CO withholding here.

Additions to Federal Taxable Income

2. State Addback, enter the state income tax deduction from your federal form

1040 schedule A, line 5 (see instructions)

2

3. Other Additions, explain (see instructions)

3

Explain:

Round To The Next Dollar

00

00 00

4. Subtotal, add lines 1 through 3 4 0 0

5. Subtractions from DR 0104AD Schedule, line 16

5

00

6. Colorado Taxable Income, line 4 minus line 5 6

00

*160104==29999*

Name

FORM 104 (08/26/16) COLORADO DEPARTMENT OF REVENUE

SSN

Tax, Prepayments and Credits: full-year residents go to Form 104CR and part-year and nonresidents go to Form 104PN

7. Colorado Tax from tax table or Form 104PN line 36

7

00

8. Alternative Minimum Tax from Form 104AMT

8

00

9. Recapture of prior year credits

9

00

10. Subtotal, add lines 7 through 9 10

00

11. Nonrefundable Credits from Form 104CR line 39, cannot exceed the sum of

lines 7 and 8

11

00

12. Total Nonrefundable Enterprise Zone credits used ? as calculated,

or from DR 1366 line 87

12

00

13. Net Income Tax, add lines 11 and 12. Then subtract that sum from line 10. 13

00

14. Use Tax reported on DR 0104US schedule line 7

14

00

15. Net Colorado Tax, add lines 13 and 14 15

00

16. CO Income Tax Withheld from W-2s and 1099s

16

00

17. Prior-year Estimated Tax Carryforward

17

00

18. Estimated Tax Payments, enter the sum of the quarterly payments

remitted for this tax year

18

00

19. Extension Payment remitted with form 158-I

19

00

20. Other Prepayments:

104BEP

DR 0108

DR 1079

20

00

21. Gross Conservation Easement Credit from DR 1305G line 33

21

00

22. Innovative Motor Vehicle Credit from form DR 0617

22

00

23. Refundable Credits from Form 104CR line 8

23

00

24. Subtotal, add lines 16 through 23 24

00

25. Federal Adjusted Gross Income from your federal income tax form:

1040EZ line 4; 1040A line 21; 1040 line 37

25

00

26. Overpayment, if line 24 is greater than 15 then subtract line 15 from line 24 26

00

27. Estimated Tax Credit Carry Forward to 2017 first quarter, if any

27

00

28. Voluntary Contributions elected on DR 0104CH schedule line 21

28

00

29. Subtotal, add lines 27 and 28 29

00

30. Refund, subtract line 29 from line 26 (see instructions)

30

00

*160104==39999*

Name

FORM 104 (08/26/16) COLORADO DEPARTMENT OF REVENUE

SSN

Direct

Routing Number

Deposit Account Number

Type:

Checking

Savings

CollegeInvest 529

For questions regarding CollegeInvest direct deposit or to open an account call 800-448-2424 or visit

31. Net Tax Due, subtract line 24 from line 15, then add line 28 31

00

32. Delinquent Payment Penalty (see instructions)

32

00

33. Delinquent Payment Interest (see instructions)

33

00

34. Estimated Tax Penalty (see instructions)

34

00

35. Amount You Owe, add lines 31 through 34

35

00

The State may convert your check to a one time electronic banking transaction. Your bank account may be debited as early as the same day received by the State. If converted, your check will not be returned. If your check is rejected due to insufficient or uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically.

Third Party Designee

Do you want to allow another person to discuss this

return and any other information related to this return

No

with the Colorado Department of Revenue?

Yes. Complete the following:

Designee's Name

Phone Number

Sign Below Under penalties of perjury, I declare that to the best of my knowledge and belief, this return is true, correct and complete.

Your Signature

Date (MM/DD/YY)

Spouse Signature. If joint return, BOTH must sign.

Date (MM/DD/YY)

Paid Preparer's Name

Paid Preparer's Address

City

Paid Preparer's Phone

(

)

State Zip

New For This Year:

If you are filing this return with a check or payment, please mail the return to:

If you are filing this return without a check or payment, please mail the return to:

COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0006

COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0005

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