DOR Taxation web site

Tax Relief Filing Details for Colorado Flood Victims

Updated: November 1, 2013

The Colorado Department of Revenue will postpone filing and payment deadlines to Dec. 2, 2013 and will waive penalty and interest for all taxes for taxpayers and tax professionals directly impacted by the severe storms, flooding, landslides and mudslides during September 2013. This matches the Internal Revenue Service (IRS) tax relief for victims of Colorado storms. 

Details on how to file for each tax are included on this Web pageAll submissions must be e-filed or postmarked by December 2, 2013 to qualify for this relief.

As additional filing details for other taxes become available, the information will be added here.


 
Income Tax   

Taxpayers and tax professionals who are in the designated disaster areas must file one of the following forms with a "FLOOD" designation to qualify for tax relief.  

  • 2012 income tax return filed on extension (104,105,106,112 forms and severance)
  • 2012 net income tax due with an extension return  (158 form and severance)
  • 3rd quarter 2013 estimate tax payment. This will be designated on the 2013 income tax return. (EP forms and severance)
The designation may be made by:
  • Filing using Revenue Online and marking the appropriate box, or
  • Indicating "FLOOD" by using the electronic software product, or
  • For paper returns, writing "FLOOD" in large letters on the top of the return that is mailed to the department.
 

 

Sales/Use/Withholding Taxes
The department has identified most businesses and tax professionals that have been affected by the flood. Those businesses will automatically receive a flood designation when filing a paper or electronic return. However, if you are in the designated disaster area and receive a bill that you believe should be covered under the flood designation, we recommend that you “Protest” the bill.

The Protest may be filed through Revenue Online under “File a Protest” or, if filing a paper protest, write “FLOOD” at the top of the bill and send to the department at the following address:
Colorado Department of Revenue
Denver, CO 80261-0004


 

Excise Tax
Taxpayers and tax professionals who are in the designated disaster areas must file their excise tax form with a "FLOOD" designation to qualify for tax relief.  Forms include Cigarette/TobaccoLiquor, Fuel and IFTA.  Paper returns should have "FLOOD" in large letters on the top of the return that is mailed to the department or File using Revenue Online and mark the appropriate box.

Notice to Fuel Distributors Who File through a Vendor:  Taxpayers and tax professionals who qualify for flood relief but do not file a paper return because they file through a software vendor can request the Flood Relief designation by e-mail. Please send your request, including your account number to:dor_excisetax@state.co.us 

Notice to IFTA Filers: Taxpayers who are based in flood impacted areas may request a penalty waiver in writing or through Revenue Online Secure Messaging


 

Tax Status Letter Requests
The department is waiving the fees for tax status letters for businesses in the affected areas that need proof of tax payments when applying for Small Business Administration loans. Use form DR 0096 to request status letters.

 

Emergency Regulation: 39-21-112 (1) 

The immediate adoption of this new rule is necessary to respond to recent hardships caused by unprecedented flooding, and other natural disasters in this state and natural disasters impacting Colorado taxpayers residing in other states.

 


Additional Resources

 

  • Colorado Office of Emergency Management: www.coemergency.com 

  • Business Recovery Centers:  The U.S. Small Business Administration (SBA) and the Colorado Small Business Development Center network (SBDC) have opened recovery centers throughout Colorado. See more information here.

  • Colorado Small Business Development Center network (SBDC) and Assistance Web site:  www.ColoradoSBDC.org

  • Colorado United:  Includes the latest recovery news, current information about impacted areas and how to get help. There is also a place where the public can contact the Recovery Office through a simple form that will be reviewed and responded to within 24 hours. Visit www.ColoradoUnited.com