Colorado Income Taxes and CO State Tax Forms

Colorado
"The Centennial State"

Start Federal and Colorado State Tax Returns

Start Colorado State Tax Return Only

Where is my Colorado State Tax Refund?

Where is my Federal Tax Refund?

How to file a Colorado Tax Extension

How to file a Colorado Tax Amendment

Prepare and efile Your Colorado Tax Return

The efile.com tax software makes it easy for you to efile your state tax return and use the correct state tax forms. Prepare and efile your Colorado state tax return (resident, nonresident, or part-year resident) and Federal tax return together or separately at efile.com. View the federal tax return filing requirements.

Colorado Income Tax Filing Deadline

The regular deadline to file a Colorado state income tax return is April 15.

Tax Deadline Date	Type of Income Tax Return	Filing Deadline / Due Date Description
April 15, 2013	2012 Colorado State Tax Return	Due date for Colorado State Income Tax Returns - income tax filing deadline
April 15, 2013	2012 Colorado State Tax Extension	Due date for Colorado automatic extensions
October 15, 2013	2012 Colorado State Tax Return	Last day to efile a 2012 Colorado State Income Tax Return for tax extension filers and late efilers

View all state tax return filing deadlines.

Find federal income tax return filing deadlines.

Colorado State Tax Forms that Can Be efiled

efile.com supports all of the forms that Colorado allows to be efiled. You can efile any of the following Colorado state tax forms:

Form/Schedule	Description	Can I efile this form?
Form 104	Colorado Individual Income Tax Return	efile It efile It efile It
Form 104AMT	Alternative Minimum Tax Computation Schedule
Form 104CR	Individual Credit Schedule
Form 104EP	Colorado Estimated Income Tax Payment Voucher
Form 104PN	Part-Year Resident/Nonresident Tax Calculation Schedule
Form 204	Computation of Penalty Due Based on Underpayment of Colorado Individual Estimated Tax
Form DR 0900	Individual Income Tax Payment Voucher
Form DR 1316	Colorado Source Capital Gain Affidavit
104PTC	Property Tax/Rent/Heat Rebate Application
Form 102	Claim for Refund on Behalf of Deceased Taxpayer

Colorado State Tax Forms that Cannot Be efiled

Form	Description
No state withholding form	Colorado does not have a state tax withholding form. An employer should use the information from a federal W-4 to calculate an employee's state wage withholding.

CO Tax Extension

Extension Form	Colorado Extension Instructions	How to File
No form (CO grants an automatic extension)	Colorado grants all taxpayers an automatic 6-month extension of time to file (not to pay). The extended tax return due date is October 15. You do not need to file a form to get a Colorado state tax extension. If you owe taxes, 90% of your tax liability is due on or before April 15. Any remaining balance due will only be subject to interest fees, as long as the rest of the tax owed and the return is by the extension deadline, October 15, Complete and file Form DR 0900 (Individual Income Tax Payment Voucher) if you're efiling your CO return but don't want to pay electronically OR if you're mailing your payment separately from your filed return.	Work with a TaxPro goPRO Form DR 0900

Extension Form

Colorado Extension Instructions

How to File

No form (CO grants an automatic extension)

Colorado grants all taxpayers an automatic 6-month extension of time to file (not to pay). The extended tax return due date is October 15. You do not need to file a form to get a Colorado state tax extension.

If you owe taxes, 90% of your tax liability is due on or before April 15. Any remaining balance due will only be subject to interest fees, as long as the rest of the tax owed and the return is by the extension deadline, October 15, Complete and file Form DR 0900 (Individual Income Tax Payment Voucher) if you're efiling your CO return but don't want to pay electronically OR if you're mailing your payment separately from your filed return.

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Form DR 0900

Important Reminder! If you are efiling a Colorado tax extension, you may need to efile a federal tax extension as well.

CO Tax Amendment

Amendment Form	Colorado Amendment Instructions	How to File
Form 104X	If you have already filed or efiled your state return and you need to make corrections, you can file an amended return. To prepare an amended Colorado tax return, simply fill out a new Form 104X. Use the 104X that matches the year you are amending. On top of the 104X, you should include all schedules and forms that were attached to the original Form 104. Do not include a copy of the original CO state return with the 104X. You cannot efile a Colorado state tax amendment, so mail it to the address listed on the form.	Work with a TaxPro goPRO

Amendment Form

Colorado Amendment Instructions

How to File

Form 104X

If you have already filed or efiled your state return and you need to make corrections, you can file an amended return.

To prepare an amended Colorado tax return, simply fill out a new Form 104X. Use the 104X that matches the year you are amending. On top of the 104X, you should include all schedules and forms that were attached to the original Form 104. Do not include a copy of the original CO state return with the 104X. You cannot efile a Colorado state tax amendment, so mail it to the address listed on the form.

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Important Reminder! If you are filing a Colorado tax amendment, you may need to file a federal tax amendment as well.

Past Year Forms: Tax Year 2011 Colorado Tax Forms (Print, Fill Out, and Mail)
Form 104	Colorado Individual Income Tax Return	Work with a TaxPro goPRO
Form 104AMT	Colorado Alternative Minimum Tax Computation Schedule
Form 104CR	Individual Credit Schedule
Form 104PN	Part-Year Resident/Nonresident Tax Calculation Schedule
Form 204	Computation of Penalty Due Based on Underpayment of Colorado Individual Estimated Tax
Form DR 0900	Individual Income Tax Payment Voucher
Form DR 1316	Colorado Source Capital Gain Affidavit
Form 104PTC	Property Tax/Rent/Heat Rebate Application
Form 102	Claim for Refund on Behalf of Deceased Taxpayer

Where's My Refund? - Check Your Colorado State Tax Refund Status

If you efiled your CO state tax return, expect your CO state tax refund within 7 to 14 business days. If you filed your return on paper, expect a longer wait for your state tax refund. Depending on which month your filed return is received by the CO state tax department, it will typically take between 21 and 75 business days to receive your refund.

Check your Colorado state tax refund status online.

CO efile Error Codes

If your Colorado state return was rejected, you will receive an error reject code. If you prepared and efiled your return on efile.com, we will provide you with an explanation of how to correct the error on your return. You may then resubmit your state return at no additional charge until it is accepted by the state.

View a list of all Colorado State efile Income Tax Return Error Reject Codes.

Colorado Tax Facts

CO Income Tax:

Colorado has a flat 4.63% tax rate.

CO Sales Tax:

Colorado has a state retail sales tax rate of 2.9%.

In 2010, CO lawmakers removed sales and use tax exemptions for certain items in order to balance the state's budget. Items no longer exempt from the sales/use tax include:

Candy and soft drinks (including those sold in vending machines)
Standardized computer software
Materials used in mail advertising
Sales by out-of-state retailers

Many cities and counties have their own sales tax rates in addition to the CO state sales tax rate. Certain county and special district taxes may also apply.

More information on CO Sales Tax

CO Personal Property Tax:

All real estate and personal business property in Colorado is taxable. This includes shelving, computers, equipment, furniture, and items that produce income within your business.

Odd Tax Fact:

Colorado has a sales tax on "nonessential [food] articles and containers" that are convenient to the consumer, but not essential to the sale of a food product. Therefore, items such as utensils, napkins, straws, and bibs are taxed. Carryout containers used by a consumer to carry leftover meals from a restaurant are also taxed. However, paper cups and disposable containers provided by the retailer (such as fast-food French Fry containers and pizza delivery boxes) are essential and not taxed.

CO State Tax Agency:

For more information, you can visit the website of The Colorado Division of Taxation.