Federal Information Colorado Information
12. Enter the sum of all income from form 1040 lines 4b,
5b and 6b or 1040 SR lines 4b, 5b and 6b.
13. Enter income from line 12 that was received during that part of the year you were a
14. Enter the sum of all business and farm income from
form 1040, Schedule 1, lines 3 and 6 or 1040 SR,
Schedule 1, lines 3 and 6.
15. Enter income from line 14 that was earned during that part of the year you were a
Colorado resident and/or was earned from Colorado sources.
16. Enter all Schedule E income from form 1040,
Schedule 1, line 5 or 1040 SR, Schedule 1, line 5.
17. Enter income from line 16 that was earned from Colorado sources; and/or rent and
royalty income received or credited to your account during the part of the year you
were a Colorado resident; and/or partnership/S corporation/duciary income that is
taxable to Colorado during the tax year.
18. Enter the sum of all other income from form 1040,
Schedule 1, lines 1, 2a and 8 or 1040 SR, Schedule 1,
lines 1, 2a and 8.
19. Enter income from line 18 that was earned during that part of the year you were a
Colorado resident and/or was derived from Colorado sources. 19
20. Total Income. Enter amount from form 1040, line 9 or
1040 SR, line 9. 20
21. Total Colorado Income. Enter the total from the Colorado column, lines 5, 7, 9, 11,
13, 15, 17 and 19. 21
22. Enter all federal adjustments from form 1040, line 10c or
1040 SR, line 10c.
23. Enter adjustments from line 22 as follows 23
• Educator expenses, IRA deduction, business expenses of reservists, performing artists and fee-basis
government ofcials, health savings account deduction, self-employment tax, self-employed health insurance
deduction, SEP and SIMPLE deductions are allowed in the ratio of Colorado wages and/or self-employment
income to total wages and/or self-employment income.
• Student loan interest deduction, alimony, and tuition and fees deduction are allowed in the Colorado to federal
total income ratio (line 21 / line 20).
• Penalty paid on early withdrawals made while a Colorado resident.
• Moving expenses for members of the Armed Forces.
For treatment of other adjustments reported on federal form 1040, line 10c or 1040 SR, line 10c, see the Colorado
Individual Income Tax Guide and/or the Income Tax Topics: Part-Year Residents & Nonresidents.
DR 0104PN (01/11/21)
COLORADO DEPARTMENT OF REVENUE
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