DOR Taxation web site

Close a Business

When a business closes you can ensure the business closes in good standing with the Colorado Department of Revenue. Any taxes the business is expected to remit must be paid or returns with 'zero' tax due must be filed. The Department of Revenue must be notified on the final return that the business is closing.

Businesses can close the account through Revenue Online.
Businesses can also file the  Account Change or Closure Form (DR 1102) to close the account. Send the request to:

Colorado Department of Revenue
Registration Control

1375 Sherman St., Room B-132
Denver, CO. 80261


When a business closes or when one of the business's multiple locations closes, the business must immediately notify the department of the closure to avoid receiving nonfiler notices. Include the effective date of closure (which is the last day of business). The department will then close the business registration account number for that location.