The Department of Revenue is processing 2023 income tax returns. For more information, please read the Department's announcement.


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.