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Fiduciary Income Tax -- Quick Answers
Amending a return
A change or correction on your fiduciary return may be made through
. If you are unable to amend online, complete a corrected
Fiduciary Income Tax 105
form. Mark the amended return box at the top of the corrected Form 105. Any adjustment made on a federal amended return must be reported and the Colorado income tax adjusted accordingly. Any adjustments made by the IRS must be reported to Colorado by attaching the revenue agent’s report (RAR) to the amended return. Attachments may be uploaded in Revenue Online. The statute of limitations for assessment will not run on any year for which such adjustments are not reported.
Submit supporting documentation.
Every return you file (original or amended) is processed independently. Therefore, Send only the
supporting documents with the amended return and
the schedules. In the past, we asked for all supporting documents even if they were already submitted. Documents can be submitted electronically using the E-Filer Attachment function on Revenue Online, with
E-Filer Attachment Form (DR 1778)
or see instructions below if you are filing a paper amendment.
Refer to the
Fiduciary Income Tax 105 Booklet
for details about credits, subtractions, and general tax return information. Additional information can also be found in FYI Publications.
Mark the correct box
or select the amendment reason on Revenue Online. For example, if the amended return is carrying back a net operating loss, be sure to properly indicate this at the top of the amended form.
…if you want to file a paper amended 105 form
Download and be sure to
use the correct form year.
Each return is specific year-to-year according to the tax laws. Using the form for the wrong year will certainly cause a miscalculation of tax and may result in a bill.
Send only the amended 105 return and
include a copy of the original 105.
Place the 105 form (with the Amended box marked) on the top of all paperwork in the envelope. Copies of schedules and other supporting documents should be behind the amended 105 form.
Copies of returns
Taxpayers may obtain copies online of their most recent income tax returns (paper or e-filed). Sign up for access to your tax account through
. Revenue Online is a secure method of accessing tax account history and information.
• If you are looking for an older return or you cannot access Revenue Online, download the Request for Copy of Tax Returns form
. This form must be notarized before you mail it to the department address noted in the instructions. This form may not be faxed. Please include the address where the documents should be mailed. Allow six to eight weeks to receive the certified copies.
• Visit any
taxpayer service center location
. The representatives can access copies of your returns at these locations. If you need a certified copy of a tax return, complete the DR 5714 when you are in the service center and submit it to the representative. Allow six to eight weeks to receive certified copies by mail.
• Contact our Tax Information line: 303-238-7378. A copy of the return will be mailed to you. If you need a certified copy of a tax return, the representative will mail the DR 5714 request form to you. Complete the form, get it notarized and mail to the department address noted in the instructions. Allow six to eight weeks to receive certified copies by mail.
A third party who has a valid state or federal Power of Attorney may request return copies by attaching the Colorado Tax Information Designation and Power of Attorney for Representation (
) or the federal 2848 power of attorney form to the DR 5714. The Power of Attorney document must specify the tax types the third party can access. Note that to ensure tax information confidentiality, the Request for Copy of Tax Returns requires notary verification on the paper form regarding the identity of the individual making the request, even when the taxpayer (not a third party) is making the request.
Estimated tax payments are not required for a fiduciary return. However, if you want to make estimated payments, you can submit your payment through Revenue Online or by sending a check with
Estate and Trust - Coupon/Voucher (Estimated) 105EP
Every resident estate or trust or every nonresident estate or trust with Colorado source income must file a Colorado income tax return if it is required to file a federal income tax return or if it has a Colorado tax liability.
If an executor or administrator is required to file a federal income tax return for a decedent who was a Colorado resident or a nonresident with Colorado source income, they are required to file a Colorado return for such decedent.
If a final determination of tax liability is requested for the estate or trust of a decedent, the request must be submitted on
Income Tax Closing Agreement (DR 0253)
. Such request must be submitted under separate cover.
Resident Estates and Trusts Definition:
A resident estate is an estate of a deceased person which is administered in Colorado in any manner other than by an ancillary proceeding. A resident trust is defined as any trust which is administered in Colorado.
Tax on Nonresident Estates and Trusts.
The Colorado tax of a nonresident estate or trust shall be what the tax would have been were it a resident estate or trust apportioned in the ratio of the Colorado taxable income to the modified federal taxable income. Use Schedule E to make the apportionment.
Determining Colorado Fiduciary Income Tax.
Colorado's fiduciary or estate/trust income tax return starts with the estate's or trust's federal taxable income. Therefore, the federal deductions and exemptions have already been subtracted. For this reason, no lines for deductions and exemptions appear on the Colorado form. Then, on Colorado's 105 form or in any Colorado fiduciary income tax electronic filing option, the state requires certain additions to federal taxable income and offers subtractions from federal taxable income before the estate or trust arrives at its Colorado taxable income. The Colorado taxable income is then taxed at a flat rate of 4.63 percent.
The Colorado fiduciary income tax return is due by the fifteenth day of the fourth month following the close of the taxable year.
You may inquire about the status of your refund by visiting our
service, 24-hours a day, seven days a week. Sign up for Revenue Online access, then login to your account.
Relief -- Natural disasters
The Colorado Department of Revenue understands some taxpayers will be unable to meet Colorado filing and payment deadlines as a result of various natural disasters (tornadoes, wildfires, floods,etc.) For more information see
Filing Relief -- Natural Disasters