A copy of the tax return filed for each state MUST be included with the 104CR credit schedule and the Form 104. We understand that some of these returns can be several pages in length. Include the portion of the return that shows tax paid to the other state (enough information for us to see the net tax liability after credits). The tax returns for the other states must be included as electronic attachments with an e-filed return or may be submitted through Revenue Online. For paper returns, a copy of each state income tax return must be submitted with the paper Form 104. See publication FYI Income 17.