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DR 0347 (11/07/22)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0005
*DO=NOT=SEND* Tax.Colorado.gov

Child Care Expenses Tax Credit
Instructions
Use this form to determine if you can claim the Colorado Part II – Qualifying Child Information
Child Care Expenses tax credit. You may be able to claim For lines 2a – 2d, list each qualifying child, their year of
the credit if you pay someone to care for your dependent birth and their Social Security number. You must also list
who is under age 13. For information about any federal the amount of child care expenses for each specific child.
form or publication listed below, please visit IRS.gov Complete lines 2e through 4 as instructed on the form.
If the amount on line 4 is greater than $60,000 do not
Eligibility
To be able to claim the Colorado credit for child care continue because you do not qualify for this credit.
expenses, you must file federal form 1040, 1040SR, If line 4 is $60,000 or less, enter the amount from line
1040SP, or 1040NR and you (and/or your spouse) must 9a of the IRS form 2441, Child and Dependent Care
have been a part or full-year resident of Colorado. Colorado Expenses, on line 5 of this form DR 0347.
non-resident filers may not claim this credit. If you did not For line 6 enter your tax from your federal income tax
file a federal income tax return, you may still be eligible for return. See IRS form 1040, 1040SR, 1040SP, or 1040NR
the Low Income Child Care Expenses credit. To claim the line 18. If you claimed a Federal Child Care Tax Credit,
low income credit, you must complete and submit with your continue to Part III. Otherwise, if you could not not claim
Colorado return a copy of your federal return and federal a Federal Child Care Tax Credit and your adjusted gross
form 2441. You must also meet all of the following tests: income is $25,000 or less, skip to Part IV.
1. The care must be for one or more qualifying If you have more than four qualifying children, we strongly
persons who are identified on federal form 2441. suggest you file your return electronically.
2. You (and your spouse if filing jointly) must have
earned income during the year. Part III – Child Care Expenses Credit
3. You must pay child care expenses so you (and For line 8 enter the amount from line 11 of IRS form 2441.
your spouse if filing jointly) can work or look for For line 9 multiply line 8 by the decimal on line 7.
work. Qualifying expenses are defined under
Section 21 of the Internal Revenue Code. Full–year residents should enter amount from this form on
line 9 to form DR 0104CR line 2. If you completed Part III
4. You must make payments for child care expenses
and you were a part-year resident, continue to Part V.
to someone you (and your spouse) cannot claim
as a dependent. If you make payments to your Part IV – Low-Income Child Care Expenses
child, he or she cannot be your dependent and If you were unable to claim the Federal Child Care Tax
must be age 19 or older by the end of the year. Credit and the amount of line 4 is $25,000 or less, use
You cannot make payments to: Table A to calculate the credit. Otherwise, go back to Part
a. Your spouse, or III to calculate your credit.
b. The parent of your qualifying person if your For line 11 multiply line 3 by the decimal on line 10.
qualifying person is your child and under the For line 12 enter the smaller amount of line 11 or the
age of 13. appropriate amount from Table A.
5. You cannot claim this credit if your federal filing
status is Married Filing Separate. Full–year residents should enter amount from this form on
6. You must identify the care provider on this form. line 12 to form DR 0104CR line 2. If you completed Part III
and you were a part-year resident, continue to Part V.
It is recommended that you fully review IRS Publication 503
for eligibility tests and the definition of qualifying income Part V – Part Year Resident Limitation
and children. All of the information in this form is required Complete this part only if you were a part-year resident
and your credit may be denied if it is incomplete. of Colorado in 2022. Enter the percentage from the
DR 0104PN line 34 on line 13 of this DR 0347.
Part I – Person or Organization Who Provided the Care
Use this section to list the name, address and Social For line 14 multiple the amount from line 9 or line 12 by
Security or Federal Employer ID number of the child care the percentage from line 13. Enter this amount on line 2 of
provider(s) you used. If you are unable to provide the Social the DR 0104CR.
Security or Federal Employer ID number of the child care
provider, you must show that you attempted to obtain the
required information by including such proof with this form.
List the total amount paid for the full year of child care, paid
to each provider. If you have more than two care providers
or if the provider is non-profit, we strongly suggest you file
your return electronically.

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*220347==19999*

DR 0347 (11/07/22)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0005 
Tax.Colorado.gov
Page 1 of 2

                          2022 Child Care Expenses Tax Credit
 For Tax Year

You MUST submit this form with your complete Colorado Individual Income Tax Return, including forms DR 0104 
and DR 0104CR.
You must also submit a copy of your federal income tax return and IRS form 2441 with your Colorado return.
Thoroughly read the instructions to be certain you are eligible for this credit. Be sure to complete all required information. 
Failure to do so may result in a denied credit or delayed refund.
Taxpayer Name                                                                          SSN or ITIN

Part I –  Persons or Organizations Who Provided the Care – You must complete this part 
           If you have more than two care providers or if the provider is non-profit, see the instructions.
 1(a). Care Provider’s First Name or Business Name  Last Name                           Middle Initial       (b) SSN, ITIN or FEIN

 (c) Address                                        City                         State  ZIP                  (d) Amount Paid

                                                                                                            $
 (e) Care Provider’s First Name or Business Name    Last Name                           Middle Initial       (f) SSN, ITIN or FEIN

 (g) Address                                        City                         State  ZIP                  (h) Amount Paid

                                                                                                            $
Part II –  Qualifying Child Information – You must complete this part 
           If you have more than four qualifying children, see the instructions.
 2(a). Child’s First Name                           Last Name                                Middle Initial   Year of Birth

 SSN or ITIN

                          Qualified expenses you incurred and paid in 2022 for the person listed in 2(a)    $
 2(b). Child’s First Name                           Last Name                                Middle Initial   Year of Birth

 SSN or ITIN

                          Qualified expenses you incurred and paid in 2022 for the person listed in 2(b)    $

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DR 0347 (11/07/22)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0005
*220347==29999* Page 2 of 2
Taxpayer Name Account Number

2(c). Child’s First Name Last Name Middle Initial Year of Birth

SSN or ITIN

Qualified expenses you incurred and paid in 2022 for the person listed in 2(c) $
2(d). Child’s First Name Last Name Middle Initial Year of Birth

SSN or ITIN

Qualified expenses you incurred and paid in 2022 for the person listed in 2(d) $

2(e). Enter the sum of all qualified child care expenses $

2(f).Enter your earned income $

2(g). If filing a joint return, enter the earned income of the other person $

3. Enter the smallest of line 2(e), 2(f) [or 2(g) only if filing a joint return] 3 $
4. Enter your adjusted gross income from your federal income tax return.
See IRS form 1040, 1040-SR, 1040-SP, or 1040-NR line 11 4 $
If the amount of line 4is greater than $60,000 STOP – you do not qualify for this credit.
5. Enter the amount from line 9a of IRS form 2441, child
and dependent care expenses 5 $
6. Enter your tax from your federal income tax return.
See IRS form 1040, 1040-SR, 1040-SP, or 1040-NR line 18 6 $
Complete Part III if line 6 is greater than $0
Part III – Child Care Expenses Credit

7. DO NOT complete this form if Line 4 is greater than $60,000. 7 0.50
8. Enter the amount from line 11 of IRS Form 2441, child and dependent care
expenses 8

9. Multiply line 8 by the decimal on line 7 9

Part IV – Low-Income Child Care Expenses Credit
10. Low-income calculation only. DO NOT complete this Part IV if line 4 is
greater than $25,000 and if line 6 is greater than $0 10 0 .25

11. Multiply line 3 by the decimal on line 10 11
Table A
One qualifying child .............................. $500 Two or more qualifying children ...........$1,000

12. Enter the smaller of line 11 or the appropriate amount from Table A 12
Full-year residents should enter the appropriate amount from line 12 on DR 0104CR line 2. Part-year residents skip to Part V
Part V – Part-Year Resident Limitation
13. Part-year residents ONLY – enter the percentage from the DR 0104PN line 34.
If percentage exceeds 100% from the DR 0104PN, line 34, enter 100% 13 %
14. Multiply the amount from line 9 or line 12 by the percentage from line 13.
Enter the result on line 2 of the DR 0104CR 14 $

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