Form 104pn - Part-Year Resident/nonresident Tax Calculation Schedule - 2011 Page 2
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1
2Federal
Colorado
Information
Information
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20. Total Income. Enter amount from Form 1040 line 22; or Form 1040A line 15. ........ 20
21. Total Colorado Income. Enter the total from the Colorado column, lines 5, 7, 9, 11,
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13, 15, 17 and 19 ................................................................................................................................21
22. Enter all federal adjustments from Form 1040 line 36, or Form 1040A line 20 (list type
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__________________________________________________________) ......... 22
23. Enter adjustments from line 22 as follows: (list type_____________________) ............................. 23
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• Educator expenses, IRA deduction, business expenses of reservists, performing artists and
fee-basis government officials, 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).
• Domestic production activities deduction is allowed in the Colorado to Federal QPAI ratio.
• Penalty paid on early withdrawals made while a Colorado resident.
• Moving expenses if you are moving into Colorado, not if you are moving out.
• For treatment of other adjustments reported on form 1040 line 36, see
Income 6.
24. Adjusted Gross Income. Enter amount from Form 1040 line 37; or Form 1040A line
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21; or Form 1040EZ line 4 .......................................................................................24
25. Colorado Adjusted Gross Income. If you filed Form 1040 or 1040A, subtract the
amount on line 23 of Form 104PN from the amount on line 21 of Form 104PN . If you
filed Form 1040EZ, enter the total of lines 5, 7 and 9 of Form 104PN. ...............................................25
.00
26. Additions to Adjusted Gross Income. Enter the amount from line 3 of Colorado Form
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104 excluding any charitable contribution adjustments .......................................
26
27. Additions to Colorado Adjusted Gross Income. Enter any amount from line 26 that is
from non-Colorado state or local bond interest earned while a Colorado resident,
and/or any lump-sum distribution from a pension or profit sharing plan received while
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a Colorado resident. (See
Income 6 for treatment of other additions) ................................... 27
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28. Total of lines 24 and 26. ...........................................................................................28
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29. Total of lines 25 and 27. ......................................................................................................................29
30. Subtractions from Adjusted Gross Income. Enter the amount from line 13 of Colorado
Form 104 excluding any qualifying charitable contributions. ...............................
30
.00
31. Subtractions from Colorado Adjusted Gross Income. Enter any amount from line 30
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as follows: ........................................................................................................................................ 31
• The state income tax refund subtraction to the extent included on line 19 above,
• The federal interest subtraction to the extent included on line 7 above,
• The pension/annuity subtraction and the PERA or School District Number One
retirement subtraction to the extent included on line 13 above,
• The Colorado capital gain subtraction to the extent included on line 11 above,
• For treatment of other subtractions, see
Income 6.
32. Modified Adjusted Gross Income. Subtract the amount on line 30 from the amount
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on line 28. ................................................................................................................32
33. Modified Colorado Adjusted Gross Income. Subtract the amount on line 31 from the
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amount on line 29. ..............................................................................................................................33
%
34. Amount on line 33 divided by the amount on line 32 ..........................................................................34
35. Tax from the tax table based on income reported on Colorado Form 104 line 14 ..............................35
.00
36. Apportioned tax. Amount on line 35 multiplied by the percentage on line 34. Enter
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here and on Form 104 line 15. ............................................................................................................36
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