Correcting a Return
Any adjustment made on federal amended returns must be reported and the Colorado income tax should be adjusted by completing another Colorado Partnership or S Corporation Return of Income (106) and checking the amended return box at the top of the form.
The 106 form is available on the Colorado Partnership Income Tax Forms page. Please be sure to check the year on the 106 form. You must use the appropriate year 106 form because the lines change on each year's form and forms for other tax years will not necessarily match the year you intend to amend. Be sure to include prior payments on the appropriate line of the 106 form.