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Colorado Earned Income Tax Credit (COEITC) for ITIN Filers or Certain Filers Under Age 25

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The Colorado Earned Income Tax Credit (COEITC) has been expanded to the following taxpayers who cannot claim the Federal Earned Income Tax Credit (EITC).

  • Starting with tax year 2020, this credit may be available if you, your spouse, or your dependents have an Individual Taxpayer Identification Number (ITIN) or a Social Security Number (SSN) that is not valid for employment.
  • Starting with tax year 2022, this credit may be available if you do not have qualifying children, but you have a work-eligible SSN and meet the requirements for Certain Filers Under Age 25.

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In addition, if you can claim a federal EITC, but you cannot include some of your dependents only because they have an ITIN or SSN that is not valid for employment, then you may be able to claim a higher COEITC by including them on form DR 0104TN. 

If you can claim a Federal EITC including your spouse and up to three of your dependents, visit the Colorado EITC for SSN Filers web page.

To claim the Expanded COEITC, you must have been a full-year or part-year Colorado resident. See Part 1 of the Colorado Individual Income Tax Guide for information regarding Colorado residency. 

Use the Colorado EITC Assistant to see if you are eligible. For a printable copy of the eligibility checklist for this year or a prior year, go to form DR 0104TN for that tax year.

If you have qualifying children, you may also be eligible for the Child Tax Credit (CTC). For more information, including how to claim these credits, visit the CTC & EITC FAQ web page.

Who should fill out this form?

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Form DR 0104TN is for certain taxpayers who cannot claim a Federal Earned Income Tax Credit (EITC), but are still allowed a Colorado Earned Income Tax Credit (COEITC). 

If you are able to claim a Federal EITC including your spouse and up to three of your dependents, then do not use form DR0104TN. Taxpayers who meet the federal EITC requirements should claim the COEITC using form DR 0104CR. For more information, visit the EITC for SSN Filers web page. 

You may be able to claim a COEITC with form DR 0104TN if you cannot claim the Federal EITC for the following reasons:

  • Starting with tax year 2020, if you, your spouse, or your dependents have an Individual Taxpayer Identification Number (ITIN) or a Social Security Number (SSN) that is not valid for employment; or
  • Starting with tax year 2022, if you do not have qualifying children, but you have a work-eligible SSN and meet the requirements for Certain Filers Under Age 25 (see below). 

In addition, if you claim a federal EITC, but you cannot include some of your dependents only because they have an ITIN or SSN that is not valid for employment, then you may be able to claim a higher COEITC with form DR 0104TN. 

To claim this credit you must be a full-year or part-year Colorado resident. See Part 1 of the Colorado Individual Income Tax Guide for information about Colorado residency.

How do I fill out the DR 0104TN?

Use the Colorado EITC Assistant to see if you are eligible. For a printable copy of the eligibility checklist, go to form DR 0104TN for that tax year. 

If you are eligible, complete form DR 0104TN to calculate your credit. Then transfer the applicable amount to form DR 0104CR as directed.

Specific Instructions

Complete Line 2 and Part I of Section B if you are a minister, member of a religious order who has not taken a vow of poverty, or Christian Science practitioner.

Complete Line 3 and Part I of Section B if you are a non-clergy employee of a church or qualified church-controlled organization that is exempt from employer Social Security and Medicare taxes.

Medicaid Waiver Payments. Complete Line 4 if you received nontaxable Medicaid waiver payments, and you elect to exclude them from your earned income. Electing to exclude this nontaxable pay from your earned income may increase or decrease your COEITC. For more information, see the instructions for Federal Form 1040, Schedule 1, Line 8s.

Combat Pay. Complete Line 7 if you received nontaxable combat pay (on form W-2, box 12, code Q), and you elect to include it in your earned income. 

Effect of Election. Electing to exclude Medicaid waiver payments or include combat pay in your earned income may increase or decrease your COEITC. For examples, see Rule 15 in IRS Publication 596.

For each of these elections, you must enter all of the nontaxable pay you received of that type. However, if you are filing jointly and your spouse also received the same type of nontaxable pay, your spouse may make a separate election. Therefore, one spouse may exclude Medicaid waiver payments or include combat pay, but the other spouse may elect not to.

Complete Section B using the appropriate amounts from Federal Schedules SE, F, K-1, and C, if applicable.

Complete Section C by entering the sum of your earned income, looking it up in the Federal EIC Table in IRS Publication 596, and entering the credit amount for your filing status and number of qualifying children. Do the same for your adjusted gross income if necessary, and then calculate your COEITC.

Complete Section D if you are claiming any qualifying children for the COEITC. See the Colorado EITC Assistant for more information about the qualifications.

Deceased Child. Only check the “Deceased” box for a qualifying child if the child was born and died in this tax year and was not assigned an SSN or ITIN. In that case, you must submit a copy of the child’s birth certificate, death certificate, or hospital records showing a live birth with your return.

Disabled Child. Your child qualifies as permanently and totally disabled if: 

  • The child can’t engage in any substantial gainful activity because of a physical or mental condition; and 
  • A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. 

If you were under age 25 at the end of the tax year and had no qualifying children, complete Section E to declare how you are eligible for the COEITC. You must also have a work-eligible social security number.

Not a Specified Student. You may be eligible for the COEITC if you:

  • were age 19-24 at the end of the tax year; and
  • were not a Specified Student, as described below. 

Specified Student. You may be eligible for the COEITC if you:

  • were age 24 at the end of the tax year;
  • were enrolled in a program that leads to a degree, certificate, or other recognized educational credential; and
  • carried at least one-half the normal workload for your course of study during at least 5 calendar months of the year or an academic period, if longer. Count any month during which you were enrolled for at least part of the month, including non-consecutive months. 

Qualified Homeless Youth. You may be eligible for the COEITC if you: 

  • were 18-24 at the end of the tax year;
  • are an unaccompanied child or youth who is homeless or at risk of homelessness; and 
  • are self-supporting

Qualified Former Foster Youth. You may be eligible for the COEITC if:

  • you were age 18-24 at the end of the tax year;
  • on of after the date you attained age 14, you were in foster care provided under the supervision or administration of an entity administering (or eligible to administer) a plan under Part B (related to child welfare agencies) or Part E (related to federal payments of monthly payments for eligible children) of Title IV of the Social Security Act (without regard to whether federal assistance was provided to you under such Part E); and
  • you consent for entities who administer a plan under Part B or Part E of title IV of the Social Security Act to disclose information to the Department related to your status as a qualified former foster youth.