Remitting estimated payments

Taxpayers must remit any required quarterly estimated payments by the applicable due dates. Estimated tax payments are generally due on April 15, June 15, and September 15 of the tax year, and January 15 of the following year. If any due date falls on a Saturday, Sunday, or legal holiday, the payment will be due on the next business day. If a required payment is not remitted or is underpaid, the Department will first credit any subsequent payments toward the amount due, regardless of when the payment is received.

Due Dates for Quarterly Estimated Payments Quarter Due Date 1st April 15th 2nd June 15th 3rd September 15th 4th January 15th of the next year

Taxpayers may remit estimated payments through Revenue Online or via Electronic Funds Transfer (EFT). Taxpayers remitting estimated payments by check must include a Colorado Estimated Income Tax Payment Form (DR 0104EP) with their payment to ensure proper crediting of their account.

Any taxpayer who jointly files their estimated tax with the IRS must also jointly file estimated tax with the State of Colorado. Please exercise care when remitting joint estimated payments and when filing joint returns to ensure that the taxpayers’ Social Security numbers are entered in the same order on all submitted forms. The Department credits estimated tax payments to the account associated with the Social Security number that is listed first on form DR 0104EP payment voucher. If, by mutual agreement between spouses or in the case of a surviving spouse, the payment needs to be applied in a manner other than originally requested on form DR 0104EP, the taxpayer(s) must make a written request to the Department prior to the filing of the Colorado Individual Income Tax Return (DR 0104) .