Fiduciary Income Tax | Filing Information
Estimated tax payments are not required for fiduciary income tax. However, if you want to make an estimated payment, you can submit your payment through Revenue Online or by sending a check with Estate and Trust Estimated Payment Form (DR 0105EP).
Filing An Extension
Colorado Fiduciary Income Tax Returns are due 3 1/2 months after the end of your fiscal year, or by April 15th for calendar year filing. If you are unable to file by the due date, you may file an extension. Payment will still be due on the due date. However, an extension will allow you an additional six months to file your return, or until October 15th for calendar year filers.
Amending Your Return
A change or correction to your return may be made through Revenue Online. If you are unable to file online, you may also file using a paper return. Be sure to check the "Amended Return" box on the corrected DR 0105. 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. See §39-22-601(6), C.R.S. for more information.