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State Contacts ERO Assistance: (303) 238-7378 Taxpayer Assistance: (303) 238-7378 Where's My Refund?: (303) 238-7378 |
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TaxSlayer Pro Knowledgebase Colorado Articles
Colorado Forms and Instructions
Individual Corporation S Corporation Partnership Fiduciary Nonprofit
PTC Rebate
E-file Info ● General Tax Return Info ● Filing Status Info ● Residency Info ● Military ● Business ● Nonprofits ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Electronic Filing Information
Electronic Filing Mandate – N/A
E-File Registration Requirements – Acceptance in the Colorado e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current tax year and two prior tax years.
State Only Return Requirements – Colorado supports federal/state (piggyback) filing and state-only filing through the Federal/State Electronic Filing Program, an extension of the IRS Modernized e-File (MeF) program.
Amended Returns – Form 104-X can be accessed in the program by selecting CO Miscellaneous Forms and Schedules from the main menu of the Colorado return. Form 104-X can be electronically filed.
Electronic Signatures – TaxSlayer Pro does not support electronic signatures on Colorado forms.
General Tax Return Information
Due Date - Individual Returns - April 15, or same as IRS
Extensions - Colorado offers individual taxpayers an automatic 6-month extension to file their income tax return if it cannot be submitted by the April 15 due date. This means that the return must be filed by October 15, however at least 90% of the balance due, if any, must be paid by April 15. This payment can be made online here or submitted by mail accompanied by the extension voucher Form DR 0158-1.
Persons Traveling or Residing Abroad - The filing deadline is June 15 for a taxpayer traveling or residing outside the United States on April 15, and and an automatic extension to October 15 applies if they need additional time to file. You can indicate in the return's heading information that the taxpayer is abroad on the return due date. Interest is due on any payment received after April 15, but to avoid late payment penalties the taxpayer must pay 90% of their tax liability by June 15.
Driver’s License/Government Issued Photo Identification - Colorado does not require this information to file the tax return. Providing the information will help identify the taxpayer's identity and can prevent unnecessary delays in tax return processing.
Filing Status Information
Colorado requires the same filing status used on the federal return. Parties to a civil union should refer to federal tax law to determine the correct filing status.
Residency Status Information for Colorado Returns
Residents: Residents are individuals:
- Who are domiciled in Colorado,
- Who intend to be a Colorado resident as determined by the Department of Revenue, or
- Who maintain a permanent home in Colorado and spend more than six months in Colorado during the year.
Part-year resident: Part-year residents are individuals who move into or out of Colorado during the year.
Nonresidents: Nonresidents are individuals who do not consider Colorado to be home at any time during the year even though the individual may have temporarily resided and/or worked in Colorado.
Military Personnel/Military Spouses
Residents: A Colorado resident who joins the Armed Forces remains a Colorado resident unless the residency status is changed with the military. However, military personnel who are stationed outside the United States for at least 305 days may elect to file as a nonresident.
Nonresidents: Military pay of nonresidents who are in Colorado on military orders is not subject to Colorado tax. However, any other earned income from Colorado sources is subject to Colorado tax.
Military spouses: Wages and tips of a qualifying nonresident spouse are not taxable in Colorado. A qualifying spouse must:
- Have moved to Colorado from another state,
- Be in Colorado solely to accompany their active duty service member spouse who is stationed in Colorado in accordance with military orders, and
- Have the same state of residency as the home of record of the service member.
Business Return Electronic Filing Information
Business Electronic Filing Mandate - Colorado does not currently mandate electronic filing for business returns. Business returns can be e-filed or filed by mail to the address below.
Business Return General Information
Colorado currently support electronic filing for business returns for the current year and two prior years.
Due Dates for Colorado Business Returns
Corporations - Returns are due by the 15th day of the fourth month following the close of the taxable year. Typically April 15 for a calendar year Corporation.
S-Corporations - Returns are due by the 15th day of the fourth month following the close of the taxable year. Typically April 15 for a calendar year S-Corporation.
Partnerships - Returns are due by the 15th day of the fourth month following the close of the taxable year. Typically April 15 for a calendar year Partnership
Fiduciary & Estate - April 15 - Returns are due by the 15th day of the fourth month following the close of the taxable year.
If the last day for filing any return falls on a Saturday, Sunday or legal holiday, the return is on time if it is filed on the next business day.
Business Extensions
Corporation - An automatic six-month extension of time to file is granted until 6 months after the original due date of the return. If the Colorado C Corporation Income Tax Return, Form 112 is filed within the automatic extension period, but less than 90% of the current year tax liability was paid by the original due date, an extension penalty will apply.
If the C Corporation will be filing the return on extension but needs to make a payment by the original due date, this payment can be made online here or can be submitted by mail with the Extension of Time for Filing a Colorado C Corporation Income Tax Return Payment Voucher and mailed to the address on the form. To access the Extension Payment Voucher, from the main menu of the Colorado Corporation return select either Amount Owed or Overpayment to be Refunded > Estimated Tax & Extension Payments and enter the amount of the payment to be made as an extension payment.
Pass-Through Entity/S-Corporation/Partnership - An automatic six-month extension of time to file is granted until 6 months after the original due date of the return. If the Pass-Through Entity intends to file Colorado Pass-Through Entity and Composite Nonresident Income Tax Return, Form 106 with a Composite Return and claim the extension payment against the tax reported on the composite return it can make a payment by the original due date online here or it may be submitted by mail on the Automatic Filing Extension Voucher Form DR 0158-N. This voucher is currently not supported by TaxSlayer Pro.
Fiduciary - An automatic six-month extension of time to file is granted until 6 months after the original due date for the return. If the Colorado Fiduciary Income Tax Return, Form 105 is filed within the automatic extension period, but less than 90% of the current year tax liability was paid by the original due date, an extension penalty will apply.
If the Fiduciary will be filing the return on extension but needs to make a payment by the original due date, this payment can be made online at here or can be submitted by mail with the Payment for Automatic Colorado Extension for Estates or Trusts Payment Voucher and mailed to the address on the form. To access the Extension Payment Voucher, from the main menu of the Colorado Fiduciary return, select Form 158 Extension Payment Voucher and enter the amount of the payment to be made as an extension payment.
Amended Business Returns
Colorado Amended Business Returns can not be e-filed.
Corporation - The Taxpayer should indicate in the header of the return that it is an Amended Return. The amended return information can be accessed in the program from the main menu of the Colorado return by selecting Heading Information Menu > Amended Return where the return can be marked as an amended return. After marking the return the as an amended return (Form 112X), the Taxpayer will also need to select one of the reason codes for the amendment.
Pass-Through Entities/S-Corporation/Partnership - The Taxpayer should indicate in the header of the return that it is an Amended Return. The amended return information can be accessed in the program from the main menu of the Colorado return by selecting Heading Information Menu > Amended Return where the return can be marked as an amended return (Form 106X). After marking the return as an amended return, the Taxpayer will also need to select one of the reason codes for the amendment.
Fiduciary - The Taxpayer should indicate in the header of the return that it is an Amended Return. The amended return information can be accessed in the program from the main menu of the Colorado return by selecting Heading Information Menu > Amended Return where the return can be marked as an amended return.
Nonprofits
Beginning in 2024, tax-exempt entities that file federal Form 990 or 990-EZ need to file Form DR 0990.
Tax-exempt entities that file federal Form 990-T to report unrelated business taxable income from Colorado sources or from business activity in Colorado are subject to Colorado income taxation and are required to file a corporation income tax return.
Mailing Addresses
Individual Income Tax Mailing Addresses
If the address you are looking for is not on the Colorado Department of Revenue mailing addresses list, use the address printed on the form.
Business Mailing Addresses
Business Income Tax Mailing Addresses
If the address you are looking for is not on the Colorado Department of Revenue mailing addresses list, use the address printed on the form.
Federal Tax Links
e-Services for Tax Professionals
Disclaimer
While TaxSlayer Pro strives to make the information and links contained on this page as timely and accurate as possible, TaxSlayer Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.