Colorado partnership and S Corporation income tax returns are due to be filed three-and-one-half months after the close of the corporation's tax year. The tax year may not necessarily be a calendar year.
An automatic six-month extension of time to file is allowed for all taxpayers. However, an extension of time to file does not mean this is an extension of time to pay the tax. If at least 90 percent fo the net tax liability on a composite return is not paid by the original due date of the return, penalty and interest will be assessed. If 90 percent or more of the net tax liability if paid by the original due date of the return and the balance is paid when the return is filed by the extension deadline date, only interest on the tax will be assessed.
Use voucher form DR 158-N which is included in the 106 Colorado Partnership or S Corporation Return of Income Booklet and is available as a single form on our Partnership Income Tax Forms page.
You can pay online through Revenue Online.
Pay by Mail
Mail the voucher to:
Colorado Department of Revenue
1375 Sherman St.
Denver, CO 80261