2019 Income Tax Deadline Extension
The Colorado Department of Revenue has adopted emergency rules to change the due date for certain income tax payments to July 15, 2020. The rules and the governor's executive order are specific to income tax payments that would otherwise have been due April 15, 2020. The executive order and the emergency rules generally do not affect or apply to fiscal years that have other tax due dates. These rules apply to:
- Income tax payments otherwise due April 15, 2020 for tax year 2019
- Any estimated income tax payment that would otherwise be due between April 15, 2020 and June 15, 2020.
No penalty or interest will be due for any payment covered by these rules that is made by July 15, 2020. Additionally, under existing income tax rules, all income tax returns that were required to be filed by April 15, 2020 are granted an automatic six-month extension, and are due on or before October 15, 2020.
The relief provided by these emergency rules is similar to the relief granted by the Internal Revenue Service (IRS) with IRS Notice 2020-18. For more information, review the Income Tax Extension FAQ web page and Executive Order # D 2020-010 on the Governor's Office website and visit the CDOR COVID-19 Updates web page.
Please note that the extensions and waivers granted by this notice apply only to the payments and returns described above. They do not apply to other returns, filings, or payments required to be made, including, but not limited to, withholding tax required to be paid under sections 39-22-604 and 39-22-604.5, C.R.S.
No extension has been granted for any payments due pursuant to a notice of deficiency, notice of final determination, demand for payment, installment agreement, closing agreement, or other agreement or requirement to pay.