Colorado Business Tax Requirements
Understand what taxes your Colorado business owes, when to file, and how to pay—so you can avoid penalties and focus on growth with confidence.
What are the Business Tax Forms in Colorado?
The forms your business needs to file in Colorado depend on your business structure and activities. Here’s a detailed guide:
Sole Proprietorship &
Single-Member LLC
- Form DR 0104 – Individual Income Tax Return
- Schedule C (Federal Form 1040) - Profit or Loss from Business (reported on Form 104)
Partnership & Multi-Member LLC
- Form DR 0106 – Partnership & S Corporation Income Tax Return
- Form DR 0106K – Colorado K-1 (for partners/shareholders).
- Form DR 0107 – Colorado Nonresident Partner or Shareholder Agreement.
- Form DR 0900P – Partnership & S Corporation Income Tax Payment Form.
- Form DR 0106EP – Composite Nonresident Estimated Tax Payment Form.
- Form DR 0106CR – Pass-Through Entity Credit Schedule
- Form DR 0108 – Statement of Colorado Tax Remittance for Nonresident Partner/Shareholder
C Corporation
- Form DR 0112 – Colorado Corporation Income Tax Return
- Form DR 0112C Schedule C: Colorado Affiliations Schedule
- Form DR 0112X Amended Return for C Corporations
- DR 0112-EP Estimated Tax Payment Voucher for Corporations
- Form DR 0112CR Credit Schedule for Corporations
S Corporation
- Form DR 0106 – S Corporation Income Tax Return
- Form DR 0106K – Shareholder Credit Schedule
- Form DR 0106EP – Composite Nonresident Estimated Payment
- Form DR 0106CR – Pass-Through Credit Schedule
Pass-Through Entities
- Form DR 0108 – Statement of Colorado Tax Remittance for Nonresident Partners/Shareholders
- Form DR 0107 – Nonresident Partner or Shareholder Agreement
Tax-Exempt Organizations
- Form 0990 – Exempt Entity Income Tax Credit Return
Employment & Payroll Tax Forms
- Form CR 0100 – Colorado Sales Tax and Withholding Account Application
- Form DR 0004 – Employee Withholding Certificate
- Form DR 1093 – Annual Transmittal of State W-2 Forms
- Form DR 1094 – Colorado W-2 Wage Withholding Tax Return
Additional Colorado Business Tax Forms
- Form DR 0100 – Retail Sales and Use Tax Return
- Form DR 0145 – Power of Attorney / Tax Information Authorization
- Form DR 0096 – Request for Tax Status Letter
- Form DR 1102 – Address or Name Change Form
- Form DR 1108 – Business Tax Account Closure Form
What are the deadlines for the Business Tax Forms in Colorado?
Understand the key deadlines for filing Colorado business taxes for all entity types:
| Sole Proprietorship & Single-Member LLC | Return due date: April 15 |
| Payment due date: April 15 | |
| Partnerships & Multi-Member LLCs | Return due date: 15th day of 4th month |
| Payment due date: April 15 | |
| C Corporations | Return due date: 15th day of 5th month |
| Payment due date: May 15 | |
| S Corporations | Return due date: 15th day of 4th month |
| Payment due date: April 15 | |
| Pass-Through Entities | Return due date: April 15 |
| Payment due date: April 15 | |
| Tax-Exempt Organizations | Return due date: 15th day of 5th month |
| Payment due date: May 15 | |
| Employment & Payroll Tax Forms | Return due date:
|
| Sales & Use Tax Returns | Return due date:
|
What Business Extension Forms are required in Colorado?
Entity Type
- C Corporation Form DR 0158-C
- Partnerships & S Corporation Form DR 0158-N
- Pass- Through Entities Form DR 0158-N
- Individuals/ Sole Proprietors Form DR 0158-I
- Tax Exempt Organization Form DR 0158-F
Electronic Payment Option
Colorado business tax payments can also be made online using Revenue Online (no registration required):
What are the Extended due date for Business Tax
Forms in Colorado?
Sole Proprietorship & Single-Member LLC
Extended due date:
15th Day
of 10th month
Partnerships & Multi-Member LLCs
Extended due date:
15th Day
of 10th month
C Corporations
Extended due date:
15th Day
of 11th month
S Corporations
Extended due date:
15th Day
of 10th month
Pass-Through Entities
Extended due date:
15th Day
of 10th month
Tax-Exempt Organizations
Extended due date:
15th Day
of 11th month
Colorado Business Tax Extension Filing Requirements
To qualify for a business tax extension in Colorado, your business must:
- File or pay by the original due date to avoid late payment penalties and interest.
- Submit the appropriate extension form based on your business entity type (Form DR 0158-C, DR 0158-N, or DR 0158-F).
- Estimate and pay any taxes owed by the original due date — extensions only apply to filing, not to payment.
- Meet the 6-month automatic extension period, which typically extends your deadline to October 15 (or November 15 for C corporations and exempt organizations).
- Keep copies of all filed forms and payment confirmations from the Colorado Department of Revenue for your records.
Colorado Business Tax Rates
Business tax rates vary depending on your entity type:
C Corporation
4.4%
of net income (flat corporate income tax rate)
S Corporation
Pass-Through
income is not taxed at the corporate level; shareholders report income on individual returns
LLCs (Single- Member & Multi-Member)
Pass-Through
income is taxed on the owner’s or members’ individual income tax return
Partnerships
Pass-Through
no entity-level tax; each partner reports their share of income on their personal or business return
Pass- Through Entities
4.4%
Colorado-source income (if electing to pay the entity-level tax under the Pass-Through Entity Tax Election)
Tax- Exempt Organizations
Exempt
Generally, exempt but may owe tax on unrelated business taxable income (UBTI)
Estimated Tax payments for Colorado Businesses
Businesses in Colorado must make estimated tax payments if they expect to owe $1,000 or more
in Colorado income tax for the year. Making these prepayments helps you avoid underpayment penalties and interest.
Payment Deadlines
1st payment
April 15
2nd payment
June 15
3rd Payment
Sept 15
4th Payment
Dec 15
Who should pay
C Corporations
If the expected tax liability is $1,000 or more, use Form DR 0112EP to make estimated payments.
S Corporation & Partnerships
Generally, not required to make entity-level estimated payments unless they elect to pay under the Pass-Through Entity (PTE) tax election.
LLCs & Sole Proprietors
Pay estimated taxes using Form DR 0104EP (Individual Estimated Tax Payment Form) based on expected income.
Missed Payments: Late or missed estimated payments may result in penalties and interest on underpaid amounts.
Penalties and Interest for Business in Colorado
If your business doesn’t pay the required tax by the original due date,
penalties and interest may apply—even if you’ve filed an extension
Late Payment Penalty
5% of the unpaid tax for the first month (or part of a month) the payment is late, plus 0.5% for each additional month the balance remains unpaid, up to a maximum of 12% of the unpaid tax.
Late Filing Penalty
For most business taxes, the penalty is the greater of $5 or 5% of the unpaid tax for the first month, plus 0.5% for each additional month, not to exceed 12% total.
Interest
Interest accrues daily on any unpaid balance from the original due date until the tax is paid in full. The rate is adjusted annually and published by the Colorado Department of Revenue.
How TaxZerone can Help You?
TaxZerone simplifies your business tax process from start to finish — helping you stay compliant with both federal and Colorado state tax requirements. While state business taxes are filed directly through the Colorado Department of Revenue (DOR), TaxZerone gives you the clarity and tools to handle everything smoothly.
Here’s how we help your Colorado business:
- Identify which Colorado business tax forms your entity needs to file
- Know your state deadlines and payment requirements
- Stay updated on filing deadlines, extensions, and estimated payment schedules
- Access clear guidance for extensions by like Forms DR 0158-C, DR 0158-N, and DR 0158-F
- Learn how to avoid late filing penalties and interest with timely submissions
With TaxZerone, you can file your federal tax forms confidently and get expert-backed guidance to ensure your Colorado state filings are accurate and on time—keeping your business fully compliant year-round.
Ready to Simplify Your Business Tax Filing?
Stay compliant and stress-free with TaxZerone. File your federal forms online and get
guided support for your Colorado state requirements — all in one place.
Frequently Asked Questions
1. What Forms Does My Business Need to File in Colorado State?
Colorado businesses are required to file specific tax forms based on their entity type — including Form DR 0104 and Schedule C for sole proprietors, Form DR 0106 and DR 0106K for partnerships and multi-member LLCs, Form DR 0112, DR 0112EP, and DR 0158-C for C corporations, Form DR 0106 and DR 0158-S for S corporations, Form DR 0106 and DR 0108 for pass-through entities, Form DR 0112 (for unrelated business income) for tax-exempt organizations, Form CR 0100 and for employment and payroll taxes, and Forms DR 0200, DR 0100, and DR 1093 for additional Colorado business tax filings.
2. What happens if I don’t pay my taxes by the original due date in Colorado?
3. How Can I Request an Extension for My Colorado Business?
- Corporations: Form DR 0158-C
- Partnerships / S Corporations: Form DR 0158-N
- Tax-Exempt Organizations: Form DR 0158-F
4. What Happens If I Don’t Pay My Taxes by the Original Due Date?
Even if you receive an extension to file, failing to pay your taxes on time may lead to penalties and daily accruing interest. Make sure to submit payments by the original due date to stay compliant and avoid extra costs.
