A contribution to a 529 plan is fully deductible and subtracted from Colorado income. CO Form DR 0104AD is the tax form used to report all eligible subtractions from federal taxable income according to the top of the form DR 0104D.
There are no restrictions to electronic file a Co return that has a Form DR 0104D in the return. What is the specific error message you are receiving when you file this return? This form has existed for some time so it is not something that is new. There must be another reason why you can't file electronically.
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