Filing Relief -- Natural Disasters

Originally published: Friday, Sept. 8, 2017
Updated: Friday, Sept. 15, 2017

The Colorado Department of Revenue (CDOR) understands some taxpayers will be unable to meet Colorado filing and payment deadlines as a result of various natural disasters. CDOR is offering relief on state-collected taxes to Colorado taxpayers who have been affected by Hurricane Harvey in Texas and Hurricane Irma in Florida, Puerto Rico and the U.S. Virgin Islands. The tax relief measures will mirror IRS measures in the same declared disaster areas. 
 
CDOR will grant filing extensions to residents directly affected by these devastating storms. The deadline waiver applies to Colorado State tax returns and estimated payments that have either an original or extended due date occurring between Aug. 23, 2017 (for taxpayers affected by Hurricane Harvey) or Sept. 4, 2017 (for taxpayers affected by Hurricane Irma) and Jan. 31, 2018. Colorado taxpayers residing in designated disaster areas by the federal government will have until Jan. 31, 2018 to file state-collected tax returns. Penalty relief will be provided during the extension period.
 
Colorado agrees to honor any waiver of interest granted by Texas and Florida for affected International Fuel Tax Agreement (IFTA) motor carriers based in these states if payments are received by the extension deadline. Affected Colorado sales tax licensees who file and pay by the extension deadline of Jan. 31, 2018, will still be considered as "timely filing" and eligible for any vendor fee (discount) that applies. CDOR exemptions do not apply to home-rule jurisdictions who collect their own taxes.

"Affected taxpayers" include individuals who live in and businesses whose principal place of business is located in the covered disaster area. Taxpayers not in the covered disaster area, but whose tax return records that are necessary to meet a deadline are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

CDOR will not automatically apply this tax deadline waiver. Affected taxpayers who reside or have a business located in the covered disaster area must call the tax information hotline at 303-238-SERV (7378) Monday through Friday from 8 a.m. to 4:30 p.m. to request the extended deadline after they receive a bill.

CDOR is providing tax relief in the form of a temporary suspension of the requirements associated with IFTA for any motor vehicle engaged in interstate disaster relief efforts in the States of Texas and Florida or travelling through the State of Colorado as part of the disaster relief until Sep. 30. This suspension will expedite the process of getting needed relief supplies and fuel into the state and immediately reduce the cost and administrative burden of getting these critical supplies across state lines.


Tax records requests
If your tax records have been destroyed and you need copies of previously filed tax returns, complete and obtain notarization of form DR 5714 to request copies of the returns. Write the disaster reference wording across the top of the form. This process takes approximately one to two weeks. Returns filed more than five years ago may not be available. If you filed electronically, you will receive a simulated printout of the tax return.
 
Tax records in Revenue Online
You may access copies of your tax returns, letters from the department and other documents through Colorado's Revenue Online service. You can also send us a secure message in Revenue Online if you have additional questions or need additional information. Sign up for access to the service, then login to your account.