Colorado Income Tax Filing Guide - 2013 Page 6
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28Page 6
Due Date
How To Use This Filing Guide
Form 104 and any tax payment owed are due April 15,
This filing guide will assist you with completing your Colorado
2014. Revenue Online will accept returns as timely filed
Income Tax Return. Once you finish the form, file it with a
until midnight. Returns that are mailed must be postmarked
computer, smartphone, or tablet using our free and secure
by April 15th. An automatic extension to file is granted until
Revenue Online service at
October 15th, but there is no extension to pay. See 25 for
Or, you may file using private e-file software or with a tax
more information.
preparer. By filing your return electronically, you significantly
reduce the chance of errors and you will receive your refund
Deceased Persons
much faster. If you cannot file electronically for any reason,
Legal representatives and surviving spouses may file a
mail the enclosed forms as instructed.
return on behalf of a deceased person. Surviving spouses
Please read through this guide before starting your return.
may complete the return as usual and indicate the
deceased status on the return. They can file the return and
The following symbols appear throughout this guide and point
submit a copy of the death certificate through Revenue
out important information, reminders, and changes to tax rules.
Online. Legal representatives may file the return and
This points out a topic that is the source of
submit a copy of the death certificate through Revenue
common filing errors. Filing your return on
Online, but they must complete the Third Party Designee
Revenue Online will limit errors somewhat;
portion of the return. Either a surviving spouse or legal
however, it is important to understand the
representative can avoid problems when filing on paper
information on your return. Errors cause
by marking the box next to the name of the deceased
processing delays and erroneous bills.
person; writing “DECEASED” in large letters in the white
space above the tax year of the return; writing “FILING AS
Several subtractions and tax credits require you to
SURVIVING SPOUSE” or “FILING AS LEGAL REPRE-
provide supporting documentation. This symbol points
SENTATIVE” after their signature; and attaching the DR
out those requirements. If the additional documentation
0102 and a copy of the death certificate to the return.
is not provided, it will cause processing delays
or denial of the credits/subtractions. These
To claim a refund on behalf a deceased person,
documents can be scanned and attached to your
complete form DR 0102 and submit it, as well as a
Revenue Online or electronic filing, mailed with the DR
copy of the death certificate, when filing the return.
1778, or attached to your paper return.
Filing Status
In-depth tax information is available in our easy
You must file using the same filing status on both
to understand FYI Publications, which include
examples and worksheets. This symbol lets you
your federal and Colorado income tax returns.
Parties to a Civil Union should refer to federal
know when such a publication is available for a
subject. All FYI publications are available at
tax law to determine the correct filing status. For
Married Filing Joint, you must list the taxpayer
names in the same order on both the federal and
Filing Information
Colorado returns. For married filing separate, do
not list your spouse’s name or SSN on the return.
Who Must File This Tax Return
Each year you must evaluate if you should file a Colorado
Line by Line Instructions
income tax return. Generally, you must file this return if you were:
First, complete the federal income tax return you will file
• A full-year resident of Colorado; or
with the IRS. You must complete your federal return first
because you will use information from that return on your
• A part-year Colorado resident who receives
Colorado income tax return.
taxable income while residing here; or
Colorado income tax is based on your federal taxable
• Not a resident of Colorado, but receives income
income, which has already considered your exemptions
from sources within Colorado;
and deductions.
and
Residency Status
• Are required to file a federal income tax return
Mark the appropriate box to designate your residency
with the IRS for this year; or
status. If Married Filing Joint, and one person is a full-year
• Will have a Colorado income tax liability for this year.
Colorado resident and the other is either a part-year
Colorado residents must file this return if they file
resident or a nonresident, mark the Part-Year Resident/
an income tax return with the IRS, even if they
Nonresident box.
do not have a Colorado tax liability. Otherwise,
Part-Year Colorado Residents and
the Department may file a return on your behalf
and our return might not consider your unique tax
Nonresidents
situation. Also, the only way to determine if you are
Tax is prorated so that it is calculated only on income
entitled to a refund is to file a return.
received in Colorado or from sources within Colorado.
We recommend you review publication FYI Income 6 if
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