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Filing and Payment Extensions for Natural Disasters

The Department may grant extensions of the time to file returns and pay tax. If the Internal Revenue Service (“IRS”) grants tax relief for a particular natural disaster, taxpayers will be allowed similar extensions of time to file and pay Colorado income tax, sales tax, and wage withholding tax, unless the Department makes an announcement stating otherwise. The IRS provides information about tax relief it has granted for natural disasters online at IRS.gov/newsroom/tax-relief-in-disaster-situations.

Although the Department will generally grant similar filing and payment extensions for natural disasters, we are unable to provide this relief automatically. Affected taxpayers must contact the Department if they receive a notice of deficiency for penalties and interest for a return filed or tax paid during the extension period. Taxpayers may contact the Department in any of the following ways:

Extensions for filing returns and paying tax do not apply to other deadlines. For example, no extension is allowed for the time to file a protest and request a hearing pursuant to section 39-21-103, C.R.S., for a notice of deficiency. Additionally, the extension does not apply to the deadline to file an income tax return to claim the TABOR sales tax refund credit.

Filing and payment extensions for natural disasters do not apply to taxes administered by the Department other than income tax, sales tax, and wage withholding tax. Any taxpayer liable for any other type of tax who is affected by a natural disaster and is late in filing or paying the tax may contact the Department as described above to request a penalty waiver based on their particular situation.