All apportionable income must be apportioned using a single factor: receipts. Non-apportionable
income may either be directly allocated to the appropriate state or treated as business income, subject to the receipts factor. The DR 0112RF is required for interstate corporations apportioning and allocating income and can be completed by clicking the appropriate edit button on Revenue Online. Otherwise, submit via the e-Filer Attachment on Revenue Online or send with the paper return.
Note that for tax years beginning on or after January 1, 2022, the numerator of the receipts factor for a combined group includes amounts sourced to Colorado regardless of the separate entity to which those factors may be attributed. The numerator is no longer limited to those affiliated corporations doing business in Colorado.