Correcting a Return
Any adjustment made on federal amended returns must be reported and the Colorado income tax should be adjusted by completing another 105 Colorado Fiduciary Income Tax Return and checking the box at the the top of the corrected 105 form. The 105 form is available on the Colorado Estate/Trust Income Tax Forms page. Please be sure to check the year on the 105 form. You must use the appropriate year 105 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 105 form.