DR 0104BEP - Nonresident Beneficiary Estimated Income Tax Payment Form

Every fiduciary of an estate or trust with a nonresident beneficiary who receives net income from real or tangible personal property within Colorado shall withhold and pay taxes to the Department of Revenue out of the income to be distributed to such nonresident beneficiary. Payment is due within 30 days of the distribution to the nonresident beneficiary.

View & Download Form DR 0104BEP