Income Tax -- Subtractions

Subtractions are reported on the DR 0104AD which must be submitted with the Colorado 104 form. Use this schedule to report any subtractions from your Federal Taxable Income. These subtractions will change your Colorado Taxable Income from the amount of Federal Taxable Income. See instructions in the income tax booklet for additional guidance on completing the schedule. Do not enter negative amounts. To ensure faster processing of your paper return, the amount entered on line 5 of the 104 form of the must exactly match the amount on the DR 0104AD. If you use this schedule to claim any subtractions from your income, you must submit it with the DR 0104.
Reminder: Save time and file online! You may use the Department's free e-file service Revenue Online to file your state income tax. You do not need to login to Revenue Online to File a Return. After you file, you have the option of setting up a Login ID and Password to view your income tax account in Revenue Online. Or, you may opt to e-file through a paid tax professional or purchase tax software to complete and file returns.