Colorado State Tax & Fee Due Date Guide

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Income Tax

Filing or Payment Type

Form number

Frequency

Due Date

Method (Paper/E-file)

Individual Income Tax Return Filing 

DR 0104

Annual

Return due April 15th of the following year

(under an extension, October 15th)

Both

Individual Income Tax Payment

DR 0104

or 

DR 0900

Annual

Payment due on April 15th of following year

Both

Individual Income Tax Estimated Payments

DR 0104EP

Quarterly

April 15 

June 15 

September 15

January 15

Both

Annual

January 15

Fiduciary Income Tax Return Filing

DR 0105

Annual

April 15th of the following year or the 15th day of the fourth month following the close of the fiscal year 

Both

Fiduciary Income Tax Return Payment

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

Both

Nonresident Beneficiary Income Tax Estimated Payments

DR 0104BEP

Casual 

30 days from distribution of funds to nonresident beneficiaries

Paper

Fiduciary Income Tax Estimated Payments

DR 0105EP

Casual

Estimated tax is not required for estates or trusts. This form is provided for those who prefer filing estimated tax

Both

C Corporation Income Tax Return Filing

DR 0112

Annual

April 15th of the following year or the 15th day of the fourth month following the close of the fiscal year

Both

C corporation Income Tax Payment

DR 0112

or 

DR 0900C

Annual

Payment due on April 15th of following year or the 15th day of the fourth month following the close of the fiscal year

Both

C Corporation Income Tax Estimated Payments

DR 0112EP

Calendar Year Quarterly

April 15 

June 15 

September 15

December 15

Both

Fiscal Year Quarterly

15th day of the fourth,

sixth, ninth, and twelfth months of the fiscal year

Partnership & 

S Corporation Income Tax Return Filing

DR 0106

Annual

April 15th of the following year or the 15th day of the fourth month following the close of the fiscal year 

Both

Partnership & 

S Corporation Composite Income Tax Payment

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 

Both

Partnership & S Corporation Income Tax Estimated Payments

DR 0106EP

Quarterly

April 15 

June 15 

September 15

January 15

Both

Withholding Tax

Filing or Payment Type

Form number

Frequency

Due Date

Method (Paper/E-file)

Withholding Tax Return

DR 1094 (W-2)

 

DR 1107 (1099)

Weekly

Taxes accumulated as of any Friday are due on the third business day thereafter

Both

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

Both

(electronic filing is required for some employers)

Gaming Withholding Tax Return

DR 1091 

Weekly

Taxes accumulated as of any Friday are due on the third business day thereafter

Paper

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

Both

(electronic filing is required for some payers)

Nonresident Real Estate Withholding

DR 1079

DR 1083

Casual

Within 30 days of closing

Paper

Severance Tax

Filing or Payment Type

Form number

Frequency

Due Date

Method (Paper/E-file)

Oil & Gas Severance Tax Return

DR 0021

Annual

The 15th day of the 4th month

following the close of the tax year or April 15 for calendar year taxpayers

Paper

Metallic Minerals Severance Tax Return

DR 0020A

Annual

Coal Severance Tax Return

DR 0020C

Annual

Molybdenum Ore Severance Tax Return

DR 0022

Quarterly

April 15

July 15

October 15

January 15

Oil & Gas Withholding Statement

DR 0021W

Monthly

Payment: 

1st day of the third month

following the month of withholding

(e.g., January withholding is remitted April 1)

EFT Payment/Filing

Annual

Statements to Interest Owners: 

March 1 with copies to the Department by

April 15

Paper

Corporate Estimated Oil & Gas Severance Tax Payments

DR 0021P

Monthly

15th of the following month

EFT Payment/Filing

Sales & Use Taxes

Filing and Payment Type

Form number

Frequency

Due Date

Method (Paper/E-file)

State & State-Administered  Sales Tax Return

DR 0100

Monthly

20th day of the month following the filing period end date

Both

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

Consumer Use Tax Return 

(individuals and joint filers only)

DR 0104US

Annual  

April 15th of the following year (include with your Colorado Individual Income Tax Return)

Both

Consumer Use Tax Return 

DR 0252

Casual or Annual

20th of the month following the month in which annual cumulative tax exceeds $300,  or January 20th of the following year if annual cumulative tax is less than $300

Special Event Sales Tax Return

DR 0098

Casual

20th day of the month following the month in which the special event began

Both

Sales Tax Return for Occasional Sales

DR 0154

Casual

20th day of the month following the sale

Paper

Sales Tax Return for Unpaid Tax from the Sale of a Business

DR 0155

Casual

20th day of the month following the month in which the business assets were sold

Paper

County Lodging Tax Return

DR 1485

Quarterly

25th day of the month following the filing period end date

Both

Local Marketing District Tax Return

DR 1490

Monthly

20th day of the month following the filing period end date

Both

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

Aviation Fuel Sales Tax Return

DR 1510

Monthly

20th day of the following month

Both

Marijuana Taxes

Filing and Payment Type

Form number

Frequency

Due Date

Method (Paper/E-file)

Marijuana Excise Tax Return

E-File Only

Monthly

20th day of the following month

E-File

Retail Marijuana Sales Tax Return

E-File Only

Monthly

20th day of the following month

E-File

Sales Tax Return for Sales Tax on Medical Marijuana 

DR 0100

Monthly

20th day of the following month

Both

Sales Tax Return for Sales Tax on Items Sold By Retail Marijuana Stores  

 

(sales of products that are not retail marijuana or retail marijuana-infused)

DR 0100

Monthly

20th day of the following month

Both

Excise Taxes and Fees

Filing or Payment Type

Form number

Frequency

Due Date

Method (Paper/E-file)

Cigarette Tax Return

E-File Only

Monthly

10th day of the following month

E-File

Tobacco Products Tax Return

E-File Only

Quarterly

20th day of the month following the reporting period

E-File

Nicotine Products Tax Return

E-File Only

Quarterly

20th day of the month following the reporting period

E-File

Monthly Report of Excise Tax for Alcohol Beverages

DR 0442

Monthly

20th day of the following month

Both

Monthly Report of Excise Tax for Winery Direct-Shipper Permittees

DR 0448

Monthly

20th day of the following month

Both

Fuel Taxes and Fees

Filing or Payment Type

Form number

Frequency

Due Date

Method (Paper/E-file)

International Fuel Tax Agreement (IFTA) Tax Report

DR 0122

Monthly 

Last day of the following month

Both

Fuel Distributor Tax Return

E-File Only

Monthly

26th day of the following month

E-File (COFTS)

Environmental Response Surcharge,

PFAS Fee,

LPG & NG Inspection Fee

E-File Only

Monthly

26th day of the following month

E-File (COFTS)

Refund Claim for Exempt Use of Fuel

DR 7118

Quarterly

Can file between the first day of the next quarter, up to one year from date of purchase

Both

Passenger Mile Tax Return

DR 0133

Quarterly

Last day of the month following the quarter

Paper

Specialized Business Fees

Filing or Payment Type

Form number

Frequency

Due Date

Method (Paper/E-file)

Prepaid Wireless Charge Return

DR 0526

Monthly

20th day of the month following the filing period end date.

Both

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

DR 0525

Annual

May 15th of each year.

Both

Vehicle Daily Rental Fee

DR 1777

Monthly

20th day of the following month

Paper