If the due date falls on a Saturday, Sunday, or state holiday, payment is due on the next business day.įor information on how to make a payment, visit the Business Income Tax Payment web page. The payments will be due for fiscal year filers on the 15th day of the fourth, sixth, ninth, and twelfth month of the tax year. Estimated Payment Due DatesĮstimated tax payments are due in four equal installments on For more information, visit the Individual Income Tax Estimated Payments web page. Generally, an individual or married couple filing jointly must remit Colorado estimated tax payments if their total Colorado tax liability, less withholding and credits, exceeds $1,000. Business Income Reported on Individual Income Tax Returns For additional information, review the Corporate Income Tax Guide. Pass-through entities may use the Composite Nonresident Estimated Tax Payment Form ( DR 0106EP) to remit payments on behalf of any nonresident partner or shareholder included in a composite who is subject to estimated payment requirements. ![]() Pass-through entities are not required to make estimated payments, but individual partners and shareholders included in a composite return may be subject to the estimated payment requirements if their individual Colorado income exceeds $1,000. Partnerships and S corporations (also referred to as “pass-through entities") may file composite returns on behalf of some or all of their nonresident partners and shareholders. For more information, review the Corporate Income Tax Guide. ![]() In general, a C corporation must remit Colorado estimated tax payments if its net Colorado tax liability for the tax year exceeds $5,000. ![]() Whether your business is required to make payments is dependent on your organizational structure and on how you report business income.
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