CO Tax Filing Information

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.

Return Due Dates

• Individual Return Due Date: April 15th
• Corporate Return Due Date: April 15th
• S-Corporation/Partnership/LLC: April 15th

Extension Information

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 Fees

Colorado 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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