Recently Mailed Nonfiler Notices
This Web page is updated each time a new set of nonfiler notices is mailed.
Nonfiler Notifications for July Sales Tax have been mailed on October 23, 2009.
Understanding the Notice. Nonfiler notices are issued when we do not receive a tax return for a specific filing period or a specific liability. To avoid receiving a nonfiler notification, a return must be filed for every period to include all liabilities applicable for which the account is open, even if there is no tax due. Failure to file will result in a nonfiler notice. The nonfiler assessment is an arbitrary assessment and payment should NOT be submitted with this particular notice at any time. To resolve the nonfiler notice, simply file a return for the period in question and the nonfiler notice will automatically be voided.
Filing Frequency. Often businesses don't realize what their filing frequency is and they don't file as often as they should. If you have received a nonfiler notice because our filing frequency does not match with your records, please review either Publication FYI Sales 9 or Publication FYI Withholding 5 to determine if your filing frequency should be changed.
If the department has you on the correct filing frequency, then you should file your return. If not or you believe you should have a different filing frequency please contact the department to discuss the discrepancy.
Already filed? If a tax return has been filed and paid, attach the front and back copies of the canceled check to the notice and mail the notice to:
Colorado Department of Revenue
Protest Resolution Department
1375 Sherman St., Rm. 536
Denver, CO 80261
or fax to (303) 866-4118
If you filed a zero return, send a letter that includes either the confirmation number if you filed online using ZeroFile or attach a copy of your paper zero return to the notice and mail the notice to address above.
No tax due? If no tax is due, the department requires a zero return as notification that there is no tax due. If nothing is filed, businesses will receive a nonfiler notice
Forms are available through this Web site. Taxpayers have the option of filing zero returns online. Parent/Branch accounts are not authorized to file on line at this time.
Business closed? If your business is closed, complete and mail the Account Change or Closure Form (DR 1102). Check the appropriate tax type box and indicate the date your account should be closed. All returns prior to your closure date must be filed.
If you have questions or concerns, please contact us by telephone at (303) 238-7378 (SERV) or by email through our Online Customer Support Site.