Form DR 0104-X: Amended Individual Income Tax Return

Form 0104-X is used by individuals to amend or change their previously filed Colorado (CO) state income tax return for tax year 2024. This means you can use this form to correct any errors or omissions you made on your original Form 104, the standard Colorado individual income tax return.

Who should use Form 0104-X?

You need to amend your previously filed CO income tax return for 2024 if:

  1. You discover an error in your original filing, such as incorrect income, deductions, or credits.
  2. You received additional income or documents after filing your original return.
  3. There is a change in your tax situation that affects your return, like a marriage, divorce, or birth of a child.

What you will need to file Form 0104-X?

  • A copy of your original Form 0104 and any supporting documents.
  • Information about the changes you are making, including calculations and explanations.
  • Form DR 0104, "Estimated Tax Vouchers" (if applicable).

Important things to keep in mind:

  1. Filing deadline: Generally, you have three years from the original due date of your return (including extensions) to file Form 0104-X. For 2024 tax returns, this deadline would typically be October 15, 2027.
  2. How to file: You cannot electronically file Form 0104-X. You must mail the completed form and any attachments to the Colorado Department of Revenue.
  3. Penalties and interest: You may be subject to penalties and interest if you owe additional tax due to the amendment.