For tax years 2019 through 2023, a qualified individual who retrofits or hires someone to retrofit their residence and who meets any additional requirements established by the Division of Housing may claim a Retrofitting a Residence to Increase a Residence's Visitability Tax Credit. The credit is allowed only to taxpayers who have received a credit certificate from the Colorado Division of Housing. Additional information about credit requirements and certification can be found online at the Colorado Department of Local Affairs Home Modification Tax Credit web page (Home Modification Tax Credit).
How do I claim the Retrofitting a Residence to Increase a Residence's Visitability Tax Credit?
The Retrofitting a Residence to Increase a Residence's Visitability Tax Credit is claimed using the DR 0104CR. The DR 0104CR must be filed with your Colorado individual income tax return. This form can be completed electronically or by paper. Regardless of whether a qualified individual filed electronically or by paper, they must submit with their return a copy of the credit certificate issued by the Division of Housing.
Filing Electronically
File an electronic return using our free and secure Revenue Online service at Colorado.gov/RevenueOnline. You may also file using third party software or with a paid tax preparer. Please be aware that not all third party tax software supports the credit. Taxpayers claiming the credit on an electronically filed return must scan and submit the credit certificate through Revenue Online E-File Attachment, attach the credit certificate to their electronic return, or mail a copy of the credit certificate with the DR 1778 E-Filer Attachment.
Filing using a Paper Return of Downloaded PDF Form
File by paper by downloading and completing the applicable forms. Forms and instructions are available online at https://tax.colorado.gov/individual-income-tax-forms.