DR 0796 - Partner Notification of Final Federal Adjustments For Colorado Income Tax

Partnerships must comply with certain Colorado reporting requirements for final federal adjustments resulting from an IRS audit of the partnership or an administrative adjustment request filed by the partnership with the IRS. Partnerships may use form DR 0796 to provide direct partners the required notification or may provide all of the information required by form DR 0796 to each of their direct partners by some other means.

Additionally, partnerships must file a Partnership Federal Adjustments Report as an e-filer attachment through Revenue Online.

Please see Department Rule 39-22-601.5–1 in 1 CCR 201-2 for additional information about reporting requirements.