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Check or Money Order
Make the check or money order payable to the Colorado Department of Revenue.
Send the payment to:
Colorado Department of Revenue
Denver, CO 80261-0008 What are the due dates for estimated payments?
Estimated tax payments are due in four equal installments on the following dates. For additional information, see FYI Income 51.
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 or joint, and using the same primary social security number that the married couple filing joint expects to use when filing the Colorado individual income tax return.
How to Compute the Estimated Tax
See the worksheet provided in the 104EP booklet.Tips on Estimated Payments
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 Individual Income Tax Payment Voucher (DR 0900) and follow these tips.
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.
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:
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:
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:
If you are financially unable to pay your tax bill immediately, you may request a monthly installment agreement. To apply for a monthly installment agreement, you must first have received a bill. To qualify, you must have filed all tax required tax returns and you cannot have an active bankruptcy. Understand your agreement and avoid default:
To request an installment agreement:
Call Department of Revenue Collections at 303-205-8291. Our agents will set your monthly payment amount in consideration of the total amount of tax debt owed. If the monthly payment amount creates a financial hardship, you can request longer payment terms by completing and mailing Form 6596 Statement of Income and Expenses. However, you must continue to meet the terms of your agreement while your application is being reviewed.
If you don’t receive your payment voucher, remit your payment on Revenue Online and call 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.
If you do not pay or protest the bill within the allotted time, the Department will issue a Final Determination and Demand for Payment. Should you fail to pay the balance in full or start a monthly installment plan (see Pay Your Tax Bill above), we may take certain actions to collect your unpaid taxes. For example,
It is important to contact us and make arrangements to pay the tax due voluntarily. Penalty and interest will continue to accrue until the tax is paid in full. For more information about your bill, read the topic Respond to Billing Notices above or call the number listed on your bill. To request a monthly installment plan, call 303-205-8291.
The Department may garnish the wages of any taxpayer who has failed to pay their taxes after a Final Notice and Demand for Payment is issued. We will usually send a Notice of Intent to Issue Garnishment to the taxpayer’s last known address before we actually start garnishing their wages. This is a courtesy letter to allow the taxpayer one final chance to pay their tax debt before we notify their employer. At this stage, the taxpayer has 30 days from the date of the notice to pay the balance in full or resolve it.
Once a garnishment notice has been sent to your employer, the garnishment will continue until the balance is paid in full. The department generally sets the garnishment to be 25% of your disposable pay. You cannot request a payment plan at this time and sending a partial payment will not prevent future wages from being garnished. The garnishment will continue until it is paid in full through your wage assignment, or if you remit certified funds. Only a bank/cashier’s check or a money order can be accepted as certified funds. We strongly suggest that you DO NOT mail your certified payment and DO NOT pay via Revenue Online.
If your wage garnishment causes you a financial hardship, you may request a reasonable accommodation. To request such a review, you must submit:
Colorado Department of Revenue
PO Box 17087
Denver CO 80217-0087
The Department of Revenue may refer your unpaid tax debt to a third-party collection agency [§39-21-114 (8), C.R.S.]. These agencies are authorized to enforce collections on behalf of the department. Once your debt has been placed with one of the following agencies, you must work directly with them to pay your tax debt.
Automated Collection Services, Inc.
PO Box 17737
Nashville TN 37217
Integral Recoveries, Inc.
PO Box 1388
Englewood CO 80150
Judgments and Liens
The Colorado Department of Revenue is authorized to file a judgment/lien to collect your unpaid tax debt [§39-21-114 (3), C.R.S.]. We will usually send a Notice of Intent to Issue Judgment/Lien to the taxpayer’s last known address. This is a courtesy letter to allow the taxpayer one final chance to pay their tax debt. At this stage, the taxpayer has 10 days from the date of the notice to pay the balance in full with certified funds. Only a bank/cashier’s check or a money order can be accepted as certified funds. DO NOT mail your payment. Once filed, a judgment/lien attaches to all of your assets (such as property and vehicles) and will prevent you from selling them without first paying your tax debt.
If you have additional questions about the collection process, call 303-205-8291.