Business Income Tax | Estimated Payments
Estimated Payment Due Dates
- April 15 (first calendar quarter)
- June 15 (second calendar quarter)
- September 15 (third calendar quarter)
- January 15 (fourth calendar quarter)
Types of Returns
Partnerships & S Corporations
Estimated tax is the method used to pay tax on income that is not subject to withholding. Individuals who are not residents of Colorado (non-residents) must pay tax on any Colorado-source income. This is intended for nonresident individuals who are included in a partnership or S Corporation composite filing. In most cases, you will pay estimated tax if an individual partner expects to owe more than $1,000 in net tax for the year, after subtracting any withholding or refundable credits they might have. This rule must be calculated for each individual included in the composite return, and not as the composite as a whole.
Use the Partnerships and S Corporation Estimated Payment Form (DR 0106EP) to submit your business' estimated payments. You may also use Revenue Online to submit your partnership or S corporation estimated payments.