The Department of Revenue is processing 2023 income tax returns. For more information, please read the Department's announcement.


Fiduciary Income Tax | Filing Information


Filing Requirements


File Online

You can file your Fiduciary Income Tax Return online through Revenue Online. However, if you are a first-time Colorado income tax filer, you must file a paper return or through an accepted tax software program.

After your first tax return is processed, you may create your own User ID and Password to use in Revenue Online. For more information, visit the How to File Online web page. 


Estimated Payments

Estimated tax payments are not required for fiduciary income tax. However, if you want to make an estimated payment, you can submit your payment through Revenue Online or by sending a check with Estate and Trust Estimated Payment Form (DR 0105EP).


Filing An Extension

Colorado Fiduciary Income Tax Returns are due 3 1/2 months after the end of your fiscal year, or by April 15th for calendar year filing. If you are unable to file by the due date, you may file an extension. Payment will still be due on the due date. However, an extension will allow you an additional six months to file your return or until October 15th for calendar year filers.


Amending Your Return

A change or correction to your return may be made through Revenue Online. If you are unable to file online, you may also file using a paper return. Be sure to check the "Amended Return" box on the corrected DR 0105. Any adjustment made on a federal amended return must be reported and the Colorado income tax adjusted accordingly. Any adjustments made by the IRS must be reported to Colorado by attaching the revenue agent's report (RAR) to the amended return. See §39-22-601(6), C.R.S. for more information.

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