Updated October 19, 2026. Quick answer: Colorado DR 0104AD is the Subtractions from Income Schedule. Lines 4 and 6 are where the primary taxpayer and the spouse report pension, annuity and IRA income, and the schedule’s subtotal transfers to line 11 of the DR 0104. Paper filers who claim a subtraction submit the schedule with the return.
What this form does
The schedule states its own purpose: “Use this schedule to report any subtractions from your Federal Taxable Income.” “These subtractions will change your Colorado Taxable Income from the amount of Federal Taxable Income.” It is the schedule behind the pension and annuity treatment described on Colorado retirement taxes.
It goes with the Colorado return: “You must submit this form along with the DR 0104 if claiming any subtractions.”
Most of the schedule is not about retirement at all. It runs from line 1 to line 22 and mixes many kinds of subtractions, so a retiree reading it needs to find only the few lines that match their own income. The rows in the table below are the ones that describe pension, annuity, IRA and similar benefit income, and the lines printed beside them that a retiree with those payments would pass on the way to the total.
Who it applies to
The schedule says when to send it: “If claiming a subtraction and filing by paper, you must submit this schedule with your return.” For guidance on each line it refers you elsewhere: “See instructions in the income tax booklet for additional guidance on completing this schedule.”
Lines 4 and 6 print no age, plan-type or residency condition of their own on the schedule; each carries only the pointer to the instructions. The only age wording printed anywhere on the schedule sits on two other lines. The conditions that decide whether your pension, annuity or IRA income qualifies are therefore in the income tax booklet instructions, which this page does not reproduce. See whether Colorado taxes pensions and Colorado 401(k) and IRA withdrawals for the state-level picture.
The lines, one by one
| Line | What the form says |
|---|---|
| Page 1 heading | “Subtractions from Federal Taxable Income” |
| Line 4 | “Primary Taxpayer Pension, Annuity, IRA, or Disability” Income, with a dollar box and the pointer “see instructions” |
| Line 6 | “Spouse Pension, Annuity, IRA, or Disability Income”, with the same pointer to the instructions |
| Line 14 | “PERA/DPSRS Subtraction, for PERA contributions made in” the years the line names |
| Line 15 | “Railroad Benefit Subtraction” |
| Line 20 | “Other Subtractions, explain below” |
| Line 22 | “Subtotal, sum of lines 1 through 21, transfer the amount to line 11 on the DR 0104” |
Line 4 is headed for the primary taxpayer and line 6 for the spouse, so each person’s pension, annuity and IRA income is reported on its own line. The schedule also says “Do not enter negative amounts.”
Line 14 and line 15 are separate lines for the two benefit types they name, and the income tax booklet instructions are where you check how those lines relate to lines 4 and 6. Line 20 is the catch-all for anything else, and it asks you to explain the entry in the space below it. The payer statements for all of these lines are your 1099-R forms; Form 1040 line 4a and 4b explains the IRA side of that federal reporting.
Where the result goes next
Line 22 is the total: “Subtotal, sum of lines 1 through 21, transfer the amount to line 11 on the DR 0104”. The schedule is attached to the return, and the payer figures behind lines 4 and 6 come from Form 1099-R; 1099-R boxes explained and Form 1040 line 5a and 5b show how those payments appear on the federal return.
Edition and line numbers
This page reads Colorado DR 0104AD, Subtractions from Income Schedule (2025) for tax year 2025, the current file Colorado Department of Revenue served on 2026-10-19. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Forgetting to send the schedule. It says “You must submit this form along with the DR 0104 if claiming any subtractions.”
- Entering a negative number. The schedule says “Do not enter negative amounts.”
- Using the schedule without the booklet. It says “See instructions in the income tax booklet for additional guidance on completing this schedule.”
Related: Colorado retirement taxes, whether Colorado taxes pensions, Colorado 401(k) and IRA withdrawals, Colorado annuity income, and 1099-R boxes explained.
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Answer againSources
- Colorado DR 0104AD, Subtractions from Income Schedule (2025), Colorado Department of Revenue: tax.colorado.gov
- Related official page (not quoted): 2025 Colorado Form DR 0104 Individual Income Tax Return (the return DR 0104AD attaches to), Colorado Department of Revenue: tax.colorado.gov
Read from the state revenue documents linked above on October 19, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.