Related Information

Question: How does a limited liability company (LLC) file an income tax return?
An LLC will file a Colorado income tax return using the same entity election as made on the federal level.

If the LLC elects to file as a corporation on the federal return, then it must file Colorado Form 112 C-Corporation Income Tax Return.

If the LLC elects to file as a partnership on the federal return, then it must file Colorado Form 106 Partnership or S Corporation Return of Income.

If a single member LLC is a disregarded entity on the federal level, then it will be disregarded for Colorado tax purposes as well and the income will flow through to the owner’s individual income tax return. 

You can also file your return online. View previously filed returns, verify payments made on your account, make payments, file protests through Revenue Online.

For Further Information:

Corporation Income Forms
Partnership Income Forms

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