DOR Taxation web site

Partnership Income

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A partnership or S corporation is required to ensure that its nonresident partners and shareholders file a Colorado income tax return to report their share of Colorado source income earned by the partnership or S corporation (pass through entities).

For more information, please see Publication FYI Income 54, Nonresident Partners and Shareholders of Partnerships and S Corporations and Publication FYI Income 59, Apportionment of Income.