Please remember that you must claim the state sales tax refund (TABOR refund) when filing your state income tax return. If you claimed a 2023 refund, the TABOR refund will be combined and issued out with your refund. Unlike the 2022 Colorado cashback, no separate check will be issued. 


DR 0106EP - Composite Nonresident Return Estimated Income Tax Payment Form


In most cases, a partnership or S corporation must pay estimated tax if it will file a composite return on behalf of nonresident partners or nonresident shareholders or if the partnership or S corporation will make an election to file under the SALT Parity Act (section 39-22-343, C.R.S.). Estimated payments are required if the total composite payment (section 39-22-601 (2.7)(d) or (5.5)(d), C.R.S.) or SALT Parity Act tax due will exceed $5,000 for the tax year.