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Elimination of Form DR 0108

Form DR 0108 has been eliminated for tax years commencing on and after January 1, 2024. In prior tax years, form DR 0108 was used by partnerships and S corporations to remit payments on behalf of their nonresident partners and shareholders.

For tax years commencing on and after January 1, 2024, partnerships and S corporations must include these nonresident partners and shareholders in a nonresident composite return. The nonresident composite return should not include any partners that are partnerships or corporations or any partner or shareholder that has properly executed a Nonresident Partner or Shareholder Agreement (form DR 0107). For additional information about composite returns, please visit Tax.Colorado.gov/changes-to-composite-filing.

Nonresident partners and shareholders included in a composite return may file their own Colorado income tax returns and claim credit for their share of the Colorado income tax paid by the partnership or S corporation in the composite return. Nonresident partners and shareholders can find additional information in the Individual Partner and Shareholder Instructions for Colorado K-1 (DR 0106K) available online at Tax.Colorado.gov/individual-income-tax-guidance-publications.

Pass-through entities that file a nonresident composite return may need to remit quarterly estimated payments or an extension payment. For additional information about estimated payments, please visit Tax.Colorado.gov/composite-estimated-payments.