Colorado Tax Filing Requirements
A Colorado income tax return must be filed if an individual is a:
- Full-year resident of Colorado,
- Part-year resident of Colorado with taxable income while a resident, or
- Nonresident of Colorado with Colorado-source income,
And the taxpayer:
- Is required to file a federal income tax return, or
- Has a current year Colorado income tax liability.
- Individual Return Due Date: April 15th
- Corporate Return Due Date: April 15th
- S-Corporation/Partnership/LLC: April 15th
Colorado allows an automatic extension to October 15, 2018, without filing an extension form. At least 90% of the net tax liability must be paid by the return due date (April 17, 2018) to avoid a late payment penalty.
Business Taxes and FeesColorado does not have any franchise or privilege tax generally applicable to businesses.
C-Corporations (but not S-Corporations) are subject to a corporate tax of 4.63% on net income.
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