DOR Taxation web site

Estimated Payments

Every nonresident of Colorado with income from Colorado sources must pay estimated income tax if it can reasonably be expected that the net amount of Colorado income tax owed for the current taxable year will exceed $1,000.  This $1,000 threshold applies to each individual included in the composite return, not the composite as a whole.  For more information, please see FYI Income 51 and FYI Income 54.

 

Due Dates

Estimated tax payments are due in four equal installments on

  • April 15 (first calendar quarter)
  • June 15 (second calendar quarter)
  • September 15 (third calendar quarter)
  • January 15 (fourth calendar quarter)

 

If the due date falls on a Saturday, Sunday or state holiday, payment is due on the next business day.

 

Types of Returns

Estimated tax payments must be submitted in the same manner, whether separate, consolidated or combined, and using the same account number that the partnership expects to use when filing the Colorado partnership income tax return.  See the 106EP booklet for information on how to handle the filing when the same account number is not used.

 

How to Compute the Estimated Tax

See the worksheet provided in the 106EP booklet.

 

Pay Online

You can pay online through Revenue Online.

 

Pay By Mail
You can file estimated tax by using the 106EP booklet. Mail payments to
Colorado Department of Revenue

Denver, CO 80261