Billing and Notices
Current Year Tax Notices for Individuals
Taxpayers who file their Colorado income tax return, had a balance due on their return and who did not submit a payment receive a balance due notice in the mail. In all cases where there is a delay in payment, penalty and interest will be charged on the amount due. When the balance due notice is received, taxpayers have the option of paying the full balance due or setting up an installment plan.
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Payment Options (Including Colorado Online Tax Payment)
Past Year Tax Notices for Individuals
Taxpayers may receive an income tax bill for a prior tax year because federal or state return has been adjusted. Also the billing process goes through several steps up to and including garnishment of wages or notification to the taxpayer that the tax owed will be posted on the Department of Revenue Delinquent Taxpayers List (when the amount owed is more than $20,000).
Notices for Businesses
The Colorado Department of Revenue issues balance due billing notices to businesses that do not file and pay taxes. If a business fails to file a tax return for any given reporting period, it will receive a delinquency notice with tax due. The notice is initially sent as a reminder to file the return. If the business ignores this "reminder" it will receive a "second delinquency" notice for tax, penalty and interest. If there is no tax to report for the period, a business must file a return showing zero as the amount due. To avoid getting billed, a business must file a tax return even if there is no tax to report.
For more information regarding a specific bill or notice including who to contact for help, please see Information and Help Regarding a Notice .