Generally, you must file a Colorado individual income tax return if you are required to file a federal income tax return with the IRS for the tax year, or you will have a Colorado income tax liability for the tax year. You may use this form DR 0104EZ if you:
Were a full-year resident of Colorado; and
Did not have any Colorado additions, subtractions, or credits.
If you would like to claim any credits such as the Earned Income Tax Credit or Child Tax Credit, you must file the DR 0104.