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Colorado Taxes & Fees Due Date Guide

Select a Tax Type

Excise Taxes

  • Cigarette Tax Return (E-File Only)
    • Monthly - 10th day of the following month
  • Tobacco Products Tax Return (E-File Only)
    • Quarterly - 20th day of the month following the reporting period
  • Nicotine Products Tax Return (E-File Only)
    • Quarterly - 20th day of the month following the reporting period
  • Monthly Report of Excise Tax for Alcohol Beverages (Form DR 0442)
    • Monthly - 20th day of the following month
  • Monthly Report of Excise Tax for Winery Direct-Shipper Permittees (Form DR 0448)
    • Monthly - 20th day of the following month

Excise Tax Filing Information

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Fuel Tax & International Fuel Tax Agreement (IFTA)

  • International Fuel Tax Agreement (IFTA) Tax Report (Form DR 0122)
    • Monthly - Last day of the following month
  • Fuel Distributor Tax Return (E-File Only) 
    • Monthly - 26th day of the following month
  • Environmental Response Surcharge, PFAS Fee, LPG & NG Inspection Fee (E-File Only)
    • Monthly- 26th day of the following month
  • Refund Claim for Exempt Use of Fuel (Form DR 7118)
    • Quarterly - Can file between the first day of the next quarter, up to one year from date of purchase
  • Passenger Mile Tax Return (Form DR 0133)
    • Quarterly - Last day of the month following the quarter
  • Aviation Fuel Sales Tax Return (Form DR 1510)
    • Monthly -  20th day of the following month

IFTA & Fuel Tax Filing Information

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Income Tax

Individual Income Tax

  • Individual Income Tax Return Filing (Form DR 0104)
    • Annual - Return due April 15th of the following year (under an extension, October 15th)
  • Individual Income Tax Payment (Form DR 0104 or DR 0900)
    • Annual - Payment due on April 15th of following year
  • Individual Income Tax Estimated Payments (DR 0104EP)
    • Quarterly - April 15, June 15, September 15, and January 15
    • Annual - January 15

Business Income Tax

  • C Corporation Income Tax Return Filing (Form DR 0112)
    • Annual - May 15th of the following year or the 15th day of the fifth month following the close of the fiscal year
  • C Corporation Income Tax Payment (Form DR 0112 or DR 0900C)
    • Annual - Payment due on May 15th of following year or the 15th day of the fifth month following the close of the fiscal year
  • C Corporation Income Tax Estimated Payments (Form DR 0112EP)
    • Calendar Year Quarterly - April 15, June 15, September 15, and December 15
    • Fiscal Year Quarterly - 15th day of the fourth, sixth, ninth, and twelfth months of the fiscal year
  • Partnership & S Corporation Income Tax Return Filing (Form DR 0106)
    • Annual - April 15th of the following year or the 15th day of the fourth month following the close of the fiscal year 
  • Partnership & S Corporation Composite Income Tax Payment (Form DR 0106 or DR 0900P)
    • Annual - Payment due April 15th of the following year or the 15th day of the fourth month following the close of the fiscal year 
  • Partnership & S Corporation Income Tax Estimated Payments (Form DR 0106EP)
    • Quarterly - April 15, June 15, September 15, and January 15, and December 15.
    • Fiscal Year Quarterly - 15th day of the fourth, sixth, ninth, and twelfth months of the fiscal year.

Fiduciary Income Tax

  • Fiduciary Income Tax Return Filing (Form DR 0105)
    • Annual - April 15th of the following year or the 15th day of the fourth month following the close of the fiscal year 
  • Fiduciary Income Tax Return Payment (Form DR 0105 or DR 0900F)
    • Annual - Payment due on April 15th of the following year or the 15th day of the fourth month following the close of the fiscal year
  • Nonresident Beneficiary Income Tax Estimated Payments (Form DR 0104BEP)
    • Casual - 30 days from distribution of funds to nonresident beneficiaries
  • Fiduciary Income Tax Estimated Payments (Form DR 0105EP)
    • Casual - Estimated tax is not required for estates or trusts. This form is provided for those who prefer filing estimated tax

Click the title for each tax type listed above to be directed to its filing information.

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Marijuana Taxes

  • Marijuana Excise Tax Return (E-File Only)
    • Monthly - 20th day of the following month
  • Retail Marijuana Sales Tax Return (E-File Only)
    • Monthly - 20th day of the following month
  • Sales Tax Return for Sales Tax on Medical Marijuana (Form DR 0100)
    • Monthly - 20th day of the following month
  • Sales Tax Return for Sales Tax on Items Sold By Retail Marijuana Stores (Form DR 0100 - for sales of products that are not retail marijuana or retail marijuana-infused)
    • Monthly - 20th day of the following month

Marijuana Tax Filing Information

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Sales & Use Taxes

Retail Sales Tax 

  • State & State-Administered Sales Tax Return (Form DR 0100)
    • Monthly - 20th day of the month following the filing period end date
    • Quarterly - 20th day of the month following the filing period end date
    • Annual - 20th day of the month following the filing period end date
    • Seasonal - 20th day of the month following the filing period end date
  • Sales Tax Return for Occasional Sales (Form DR 0154)
    • Casual - 20th day of the month following the sale
  • Sales Tax Return for Unpaid Tax from the Sale of a Business (Form DR 0155)
    • Casual - 20th day of the month following the month in which the business assets were sold

Special Event Sales Tax

  • Special Event Sales Tax Return (Form DR 0098)
    • Casual - 20th day of the month following the month in which the special event began

Local Jurisdiction Sales Tax 

  • County Lodging Tax Return (Form DR 1485)
    • Quarterly - 25th day of the month following the filing period end date
  • Local Marketing District Tax Return (Form DR 1490)
    • Monthly - 20th day of the month following the filing period end date
    • Quarterly - 20th day of the month following the filing period end date
    • Annual - 20th day of the month following the filing period end date
    • Seasonal - 20th day of the month following the filing period end date

Use Tax

  • Consumer Use Tax Return (Form DR 0104US for individuals and joint filers only) 
    • Annual - April 15th of the following year (include with your Colorado Individual Income Tax Return)
  • Consumer Use Tax Return (Form DR 0252)
    • Casual - 20th of the month following the month in which annual cumulative tax exceeds $300
    • Annual - January 20th of the following year if annual cumulative tax is less than $300

Click the title for each tax type listed above to be directed to its filing information.

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Severance Tax

  • Oil & Gas Severance Tax Return (Form DR 0021)
    • Annual - The 15th day of the 4th month following the close of the tax year or April 15 for calendar year taxpayers
  • Metallic Minerals Severance Tax Return (Form DR 0020A)
    • Annual - The 15th day of the 4th month following the close of the tax year or April 15 for calendar year taxpayers
  • Coal Severance Tax Return (Form DR 0020C)
    • Annual - The 15th day of the 4th month following the close of the tax year or April 15 for calendar year taxpayers
  • Molybdenum Ore Severance Tax Return (Form DR 0022)
    • Quarterly - April 15, July 15, October 15, and January 15
  • Oil & Gas Withholding Statement (Form DR 0021W)
    • Payments are due monthly on the 1st day of the third month following the month of withholding (e.g., January withholding is remitted April 1).
    • Statements to Interest Owners should be sent annually by March 1st, with copies to the Department by April 15th.
  • Corporate Estimated Oil & Gas Severance Tax Payments (Form DR 0021P)
    • Monthly - 15th of the following month

Severance Tax Filing Information

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Specialized Business Fees

  • Prepaid Wireless Charge Return (Form DR 0526)
    • Monthly - 20th day of the month following the filing period end date
    • Quarterly - 20th day of the month following the filing period end date
    • Annual - 20th day of the month following the filing period end date.
  • Annual Report for Public Utility Administration Fee (Form DR 0525)
    • Annual - May 15th of each year
  • Vehicle Daily Rental Fee (Form DR 1777)
    • Monthly - 20th day of the following month

 

Click the form link above for each fee listed above to be directed to its filing information.

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Withholding Tax & Wage Withholding

  • Withholding Tax Return (Form DR 1094 for W-2 or DR 1107 for 1099)
    • Weekly - Taxes accumulated as of any Friday are due on the third business day thereafter
    • Monthly - 15th day of the following month
    • Quarterly - Last day of the month following the quarter
  • Withholding Statement (W-2 or 1099)
    • Annual - January 31st of the following year or 30 days after the business closes
  • Gaming Withholding Tax Return (Form DR 1091) 
    • Weekly - Taxes accumulated as of any Friday are due on the third business day thereafter
    • Monthly - 15th day of the following month
    • Quarterly - Last day of the month following the quarter
  • Gaming Withholding Statement (W-2G)
    • Annual - February 28, 2022 if filing paper withholding statements or March 31, 2022, if filing electronically
  • Nonresident Real Estate Withholding (Form DR 1079 or DR 1083)
    • Casual - Within 30 days of closing

Withholding Tax Filing Information

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