Business Income Tax Payment

Estimated Payments

Online Payment in Revenue Online

Credit card or e-Check through Revenue Online. You do not need a Login ID in Revenue Online to make the payment.

Electronic Funds Transfer (EFT)

You must register in advance for this Electronic Funds Transfer, a free service.

Check or Money Order

Use the Estimated Corporation Income Tax Payment Form (DR 0112EP). 
Make the check or money order payable to the Colorado Department of Revenue. 
  • A check should never be sent to the Colorado Department of Revenue without a voucher form. 
  • Do not send a copy of the return.
  • Write your Colorado Account Number (CAN), the tax year and the words "DR 0112EP" on the check. 
Send the payment to:
Colorado Department of Revenue
Denver, CO 80261-0008

Estimated Payment Due Dates

Estimated tax payments are due in four equal installments on
  • April 15 (first calendar quarter)
  • June 15 (second calendar quarter)
  • September 15 (third calendar quarter)
  • December 15 (fourth calendar quarter)
The payments will be due for fiscal year filers on the 15th day of the fourth, sixth, ninth and twelfth month of the tax year. If the due date falls on a Saturday, Sunday or state holiday, payment is due on the next business day.

Types of Returns

Estimated tax payments must be submitted in the same manner, whether separate, consolidated or combined, and using the same account number that the corporation expects to use when filing the Colorado corporation income tax return. For more information, please see publication FYI Income 51.

How to Compute the Estimated Tax

See the worksheet provided in the DR 0112EP.

Tips on Estimated Payments

  • To compute estimated income tax see the worksheet provided in the DR 0112EP.
  • Check your estimated tax payments online through Revenue Online.
  • Estimated tax payments are claimed when you file your Colorado Corporation Income Tax Return (112). 

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Pay Tax Due with Return Filing

You complete your income tax return and you owe tax.

Online Payment in Revenue Online
If you are using Revenue Online to file your return, you may choose credit card or e-Check payment or you may register in advance for Electronic Funds Transfer (EFT). If you are registered for EFT, you will access it through Revenue Online.
 
Check or Money Order
If you owe, you filed online or with tax software, and want to pay by check or money order, use the  Corporation Income Tax Payment Voucher (DR 0900C) and follow these tips.
  • Make the check or money order payable to the Colorado Department of Revenue. 
  • A check should never be sent to the Department of Revenue without a voucher form. 
  • Do not send a copy of the return.
  • Write the Colorado Account Number (CAN) and the Federal Employer Identification Number (FEIN) on the check (you must also have put on the voucher), the tax year and the words 'Form 112' on the check. 
If you used a paper return, follow the tips listed above, mail the paper return (no voucher) but DO NOT staple the check to your paper return.
If you would like additional information, contact the phone number listed on your bill.

Pay with Your Debit or Credit Card
The Department can accept debit or credit card payments only if you have received a bill and only on Revenue Online. We cannot accept this method of payment over the phone or in our service centers. If you don’t have a bill, please see the topic “Pay Tax Due with Return Filing” for more information. Please have the following information ready:

  • Tax Bill – you will be prompted to enter information from your bill, most of which is located in the upper-right corner
    • Colorado Account Number
    • Filing period
    • Letter ID
  • Account Type – select Corporate Income Tax
  • ID Type – choose Colorado account number or EIN
  • Payment Type – select bill payment

When using Revenue Online to make a payment, you have the option of creating direct access to your account which will allow you to see data about your account. Or, you can simply enter all the relevant payment information after selecting Make a Payment. You can read help topics on Revenue Online by clicking "Help."

Pay Directly from Your Checking Account
You can pay your bill electronically with your checking account information using Revenue Online. We cannot accept this method over the phone, but you can remit a check through the mail or at one of our service centers. If you have not yet received a bill, please see the topic “Pay Tax due with Return Filing” for more information. Please have the following information ready:

  • Tax Bill – you will be prompted to enter information from your bill, most of which is located in the upper-right corner
    • Colorado Account Number
    • Filing period
    • Letter ID
  • Account Type – select Corporate Income Tax
  • ID Type – choose Colorado account number or EIN
  • Payment Type – select bill payment

When using Revenue Online to make a payment, you have the option of creating direct access to your account which will allow you to see data about your account. Or, you can simply enter all the relevant payment information after selecting Make a Payment. You can read help topics on Revenue Online by clicking "Help."

Pay Using Electronic Funds Transfer
You must pre-register for this service, which can take several business days. If you are nearing your due date, please choose a different method of payment.

Mail Your Check or Money Order
Before submitting a payment through the mail, please consider alternative methods. One of our safe, quick and easy electronic payments listed above will reduce errors and processing time.  

If you choose to mail your tax payment:

  • Make sure your check, money order or cashier’s check is payable to the Colorado Department of Revenue
  • Use the payment voucher included with your bill. Failure to do so will cause significant delays in processing your payment, which might cause your account to be sent to collections. Do not paperclip or staple your payment to your voucher. If you have lost your voucher, please use an alternate method of payment listed above.
  • Clearly write your last name, employer identification number (EIN), and tax period in the check memo.
  • DO NOT SEND CASH THROUGH THE MAIL
  • Mail your payment to:
    Colorado Department of Revenue
    PO Box 17087
    Denver CO 80217-0087

Cash
The quickest and easiest way to make a tax payment is by Revenue Online. You can pay in cash only if you have received a bill and only at the Pierce Street Service Center.

If you choose to pay in cash:

  • DO NOT SEND CASH THROUGH THE MAIL
  • Bring the payment voucher included with your bill.  We cannot accept your cash payment without it.  If you have lost your voucher, please use an alternate method of payment listed above.
  • Pierce Street Service Center:
    1881 Pierce Street
    Lakewood CO 80214
    Monday – Friday (excluding state holidays)
    8:00 a.m. to 5:00 p.m.

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Installment Agreements

If you are unable to pay your tax bill immediately, you may request a monthly installment agreement (payment plan). To apply for a monthly installment agreement, you must first have received a bill. To qualify, you must have filed all required tax returns and you cannot have an active bankruptcy. Installment agreements (payment plans) for business tax debt (such as sales tax and wage withholding) can only be requested by speaking with a Compliance Agent at 303-866-3711. Agents are available from 8 a.m. to 4:30 p.m. Monday through Friday.

Understand your agreement and avoid default:

  • Sign and return a copy of the installment agreement;
  • Your future refunds will be applied to your tax debt until it is paid in full;
  • Pay at least your minimum monthly payment when it is due (we recommend remitting 2 days in advance if using Revenue Online or 10 days in advance if remitting by mail);
  • Remit your payment with the voucher that is mailed to you each month;
  • File all required tax returns and pay all taxes in full and on time or contact us to change your existing agreement if you cannot pay the balance in full;
  • Make all scheduled payments on time even if we apply your refund to your account balance; and
  • If you move, ensure that your mailing address is updated with the Department of Revenue.

How to Request an Installment Agreement

  • Log into your Revenue Online account; or
  • Call the Colorado Department of Revenue Collections Section at 303-205-8291.

Our agents will set your monthly payment amount in consideration of the total amount of tax debt owed.  If you do not receive a payment voucher, remit your payment on Revenue Online and call the Colorado Department of Revenue Collections Section at the number listed above. Penalties and interest continue to accrue until your balance is paid in full.  If you are in danger of defaulting on your installment agreement for any reason, contact us immediately.

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What if I Don't Pay?

Visit the Collections page for more information. 

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