Individual Income Tax | Estimated Payments
Online Payment in Revenue Online
Credit card or e-Check through Revenue Online. You do not need to be logged in to your Revenue Online account 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
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 your Social Security number, the tax year and the words 'Form 104EP' on the check.
- Do not staple the check to your paper return.
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.
- April 15 (first calendar quarter)
- June 15 (second calendar quarter)
- September 15 (third calendar quarter)
- January 15 (fourth calendar quarter)
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 DR 0104EP form for instructions.
Tips on Estimated Payments
- To compute estimated income tax see the worksheet provided in the 104EP booklet.
- Check your estimated tax payments online through Revenue Online.
- Estimated tax payments are claimed when you file your Colorado Individual Income Tax Return (104).