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Colorado Payment for Automatic Colorado Extension for Estates or Trusts
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with TurboTaxExtracted from PDF file 2023-colorado-dr-0105.pdf, last modified September 2023Payment for Automatic Colorado Extension for Estates or Trusts
DR 0105 (09/28/23) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 1 of 9 *230105==19999* 2023 Colorado Fiduciary Income Tax Return (0033) Fiscal Year Beginning (MM/DD/23) Fiscal Year Ending (MM/DD/YY) Mark box here if this is a: Final Return Amended Return Name of estate or trust Colorado Account Number Name of fiduciary Federal Employer ID Number Address Date estate or trust created (MM/DD/YY) City With respect to the tax year, did or will the estate or trust distribute more than $1,000 in Colorado-source income to nonresident beneficiaries? (mark one) State Yes ZIP Round All Amounts to the Nearest Dollar No 1 00 2 00 3. Colorado Marijuana Business Deduction 3 4. Subtractions from federal 4 taxable income Explain: 5. Net modifications: sum lines 3 and 4. Then, subtract that sum from line 2. Use brackets for negative numbers. 5 00 00 6. Net modifications allocated to beneficiaries 6 00 7 00 8 00 9 00 10 00 1. Federal taxable income from federal form 1041 2. Additions to federal taxable income Explain: 7. Net modifications allocated to the estate or trust, subtract line 6 from line 5 8. Colorado taxable income of the estate or trust, sum of lines 1 and 7 9. Normal Tax, 4.4% of the amount on line 8. Nonresident estates or trusts enter tax from Schedule E, line 8. You must submit Schedule E for nonresident estates or trusts with your return. 10. Alternative Minimum Tax from Schedule F, line 8. You must submit Schedule F with your return. 00 11. Sum of lines 9 and 10 11 00 12. Credits from Schedule G, line 15. You must submit Schedule G with your return. 12 13. Non-refundable Enterprise Zone credits - as calculated, or from DR 1366 line 85. You must submit the DR 1366 with your return. 13 00 00 *230105==29999* DR 0105 (09/28/23) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 2 of 9 Name (Match to primary taxpayer on page 1) Account Number 14. Strategic capital tax credit from DR 1330, you must submit the DR 1330 with your return. 14 00 15. Sum of lines 12, 13, and 14. This total cannot exceed line 11. 15 00 16. Net tax, subtract line 15 from line 11 16 00 17. Estimated tax, extension payments, and credits 18. Colorado income tax withheld from wages, you must submit the W-2s and/or 1099s claiming Colorado withholding with your return. 19. W-2G withholding from lottery winnings, you must submit each W-2G with your return. 20. Gross conservation easement credit from form DR 1305G line 33. You must submit the DR 1305G with your return. 21. Innovative Motor Vehicle and Innovative Truck Credit from form DR 0617, you must submit each DR 0617 with your return. 22. Business Personal Property Credit: Use the worksheet in the 105 Book instructions to calculate, you must submit copy of assessor’s statement with your return. 23. Refundable Renewable Energy Tax Credit from form DR 1366, line 86, you must submit the DR 1366 with your return. 17 00 18 00 19 00 20 00 21 00 22 00 23 00 24. SALT Parity Act Credit (see instructions) 25. Credit for conversion costs to an employee-owned business model. You must submit the certificate from the Office of Economic Development with your return. 24 00 25 00 26. Alternative Transportation Options Credit 27. Refundable Heat Pump Credit (assigned to you by the building owner) from line 8 of DR 1322, which you must submit with your return. 28. Refundable Residential Energy Storage Systems Credit (assigned to you by the building owner) from line 10 of DR 1307, which you must submit with your return. 26 00 27 00 28 00 29 00 30. Penalty, also include on line 32 if applicable 30 00 31. Interest, also include on line 32 if applicable 32. If amount on line 16 is greater than amount on line 29, enter amount owed. Include amounts, if any, from lines 30 and 31. 31 00 29. Sum of lines 17 through 28 32 33. If line 29 is larger than line 16, enter overpayment 33 00 34. Overpayment to be credited to 2024 estimated tax 34 00 35. Overpayment to be refunded 35 00 *230105==39999* DR 0105 (09/28/23) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 3 of 9 Name (Match to primary taxpayer on page 1) Direct Deposit Routing Number Account Number Type: Checking Savings Account Number Do you want to allow the paid preparer entered below to discuss this return and any related information with the Colorado Department of Revenue? See the instructions. Yes No I declare under penalty of perjury in the second degree, that this return is true, correct and complete to the best of my knowledge and belief. Declaration of preparer is based on all information of which the preparer has any knowledge. Submit to Colorado.gov/RevenueOnline or mail to: If you are filing this return with a check or payment, please mail the return to: COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0006. If you are filing this return without a check or payment, please mail the return to: COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0005. Signature of fiduciary or officer representing fiduciary Date (MM/DD/YY) Person or firm preparing return Date (MM/DD/YY) The State may convert your check to a one-time electronic banking transaction. Your bank account may be debited as early as the same day received by the State. If converted, your check will not be returned. If your check is rejected due to insufficient or uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically. *230105==49999* Schedules A and B (DR 0105) DR 0105 Schedule (09/28/23) Page 4 of 9 Note: If any Income Distribution Deduction was claimed for Federal Tax purposes, this page must be completed and submitted with your return. Name (Match to primary taxpayer on page 1) Account Number Schedule A — Names and Addresses of Beneficiaries — Use lines (a) through (e) for resident beneficiaries (a) (b) (c) (d) (e) — Use lines (f) through (j) for nonresident beneficiaries (f) (g) (h) (i) (j) Schedule B — Computation of the shares of the Colorado fiduciary adjustment. The Colorado fiduciary adjustment is to be allocated among the beneficiaries and the fiduciary in proportion to their share of the federal distributable net income. Share of federal distributable net income Beneficiary as per schedule A Amount Percent (a) % $ (b) % (c) % (d) % (e) % (f) % (g) % (h) % (i) % (j) % Subtotal % $ Fiduciary Total % $ 100% DR 0105 Schedule (09/28/23) Page 5 of 9 *230105==59999* Schedules C and D (DR 0105) Note: If you utilize either of these schedules, this page must be submitted with your return. Name (Match to primary taxpayer on page 1) Account Number Schedule C — Computation of the percentage of federal distributable net income from Colorado sources for use in Schedule D, columns 7 and 8, in determining the modified federal income reportable to Colorado by nonresident beneficiaries. 1. Per Applicable Federal Form 1. Dividends 2. From Colorado Sources $ $ $ $ $ $ 2. Interest (Include exempt interest) 3. Partnership/Fiduciary income 4. Net rents and royalties 5. Net profit (loss) business 6. Other income 7. Total lines 1 through 6 8. Expenses 9. Federal distributable net income Percent of federal distributable net income from Colorado sources: (Divide line 9, column 2 by line 9, column 1.) Schedule D—Beneficiaries Social Security Numbers/ITINs, Income, Modifications and Withholding 1. Resident Beneficiary’s 2. Federal Fiduciary Income 3. Schedule B Percentage 4. Fiduciary Adjustment SSN or ITIN (a) $ %$ (b) $ %$ (c) $ %$ (d) $ %$ (e) $ 5. Nonresident Beneficiary’s 6. F ederal Distributable SSN or ITIN Net Income %$ 8. Income Reportable to Colorado 7. Schedule C Percentage % 9. Colorado Withholding Required 4.4% of Column 8 (f) $ %$ $ 00 (g) $ %$ $ 00 (h) $ %$ $ 00 (i) $ %$ $ 00 (j) $ %$ $ 00 *230105==69999* DR 0105 Schedule (09/28/23) Page 6 of 9 Name (Match to primary taxpayer on page 1) Schedule E (DR 0105) Note: If you utilize this schedule, this page must be submitted with your return. Account Number Schedule E — Part-Year Resident/Nonresident Estate or Trust Apportionment Schedule Federal Column 1. Income, specify type: Total Income 1 2. Deductions, specify: Colorado Column 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 Total Deductions 2 00 00 3. Taxable income, subtract line 2 from line 1 3 00 00 4. Modifications from DR 0105 line 7 4 00 00 5. Modified taxable income, sum of lines 3 and 4 5 00 00 6. Amount on line 5, Colorado Column divided by amount on line 5, Federal Column 6 % 7. 4.4% of the amount on DR 0105 line 8 8. Amount on line 7 multiplied by percentage on line 6, enter here and on the DR 0105 line 9 7 00 8 00 *230105==79999* DR 0105 Schedule (09/28/23) Page 7 of 9 Name (Match to primary taxpayer on page 1) Schedule F (DR 0105) Note: If you utilize this schedule, this page must be submitted with your return. Account Number Schedule F — Fiduciary Alternative Minimum Tax Computation Schedule Federal Column Colorado Column 1. Fiduciary’s share of federal alternative taxable income minus federal AMT exemption 1 00 00 2. Modifications from DR 0105 line 7 2 00 00 3. Sum of lines 1 and 2 3 00 00 4. 3.47% of the amount on line 3, federal column 4 00 5. Part-year/Nonresident estate or trust only, amount on line 3, Colorado column divided by amount on line 3, federal column 5 6. Part-year/Nonresident estate or trust only, amount on line 4 multiplied by 6 percentage on line 5 7. Enter normal tax from DR 0105 line 9 8. Resident estate or trust enter amount by which line 4 is greater than line 7. Nonresident estate or trust enter amount by which line 6 is greater than line 7. Enter here and on DR 0105 line 10 % 00 7 00 8 00 *230105==89999* DR 0105 Schedule (09/28/23) Page 8 of 9 Schedule G (DR 0105) Note: If you utilize this schedule, both pages must be submitted with your return. Name (Match to primary taxpayer on page 1) Account Number Schedule G — Fiduciary Credit Schedule 1. Credit for Tax Paid to Another State - Submit a copy of the relevant pages of each state’s tax return when claiming this credit. Such pages must include the adjusted gross income calculation, any disallowed federal deductions and the tax calculation for each state. Compute a separate credit for each state. The Department strongly recommends electronic filing for taxpayers with credits for more than one state. Failure to file electronically may result in delays processing your return. (a) Name of other state (a) (b) Total tax from the DR 0105 line 11 (b) 00 (c) Modified federal taxable income from sources in the other state (c) 00 (d) 00 (e) Amount on line 1(c) divided by amount on line 1(d) (e) % (f) Amount on line 1(b) multiplied by percentage on line 1(e) (f) 00 (g) 00 (h) Allowable credit the smaller of lines 1(f) or line 1(g) 2. Dual Resident Trust Credit for the state of: Attach a copy of the tax return filed with the other state. (h) 00 (a) Colorado tax on income subject to tax in both states (a) 00 (b) % (c) Total of both states’ tax rates, line 2(b) plus 4.4% (c) % (d) Percentage of credit, line 2(b) divided by line 2(c) (d) % (e) Total credit, line 2(a) multiplied by percentage on line 2(d) (e) 00 3 00 (d) Total modified federal taxable income (g) Tax liability to other state (b) Other state’s effective tax rate 3. Credit for prior year alternative minimum tax. See instructions 4. Subtotal of Credits unavailable for carryforward. Add lines 1(h), 2(e), and 3. 4 Column A - Credit Available 5. Credit for Remediation of Contaminated Land, you must submit the DR 0349 with your return 5 00 6. Preservation of Historic Structures credit (per §39-22- 514.5, C.R.S.) carried forward 6 00 from a prior year. 7. Preservation of Historic Structures credit per §39-22- 514.5, C.R.S., (attach certificate from Office of Economic Development or local 7 00 granting authority) 8. If you are claiming the Preservation of Historic Structures credit, enter your credit certificate 8 number issued by OEDIT or History Colorado. 00 Column B - Credit Used 00 00 00 DR 0105 Schedule (09/28/23) Page 9 of 9 *230105==99999* Name (Match to primary taxpayer on page 1) Schedule G (DR 0105) (cont’d) Note: If you utilize this schedule, both pages must be submitted with your return. Account Number Column A - Credit Available 9. Credit for employer contributions to employee 529 plan, you must submit DR 0289 with your return. 10. Credit for employer paid leave of absence for live organ donation. Employer must complete and submit form DR 0375 with their return. 11. Nonrefundable Heat Pump Credit from line 5b of DR 1322, which you must submit with your return. 12. Nonrefundable Residential Energy Storage Systems Credit from line 3 of DR 1307, which you must submit with your return 13. Other Credits, explain below: 14. Subtotal of Credits available for carryforward. Add lines 5 through 13 (except line 8) column A and B 15. Total credit used, sum of line 4 and line 14, column B. Enter the result here and transfer that amount to the DR 0105 line 12. Column B - Credit Used 9 00 00 10 00 00 11 00 00 12 00 00 13 00 00 14 00 00 15 File and pay at: Colorado.gov/RevenueOnline If you are filing this return with a check or payment, please mail the return to: If you are filing this return without a check or payment, please mail the return to: COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0006 COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0005 These addresses and zip codes are exclusive to the Colorado Department of Revenue, so a street address is not required. 00
Colorado Fiduciary Income Tax Filing Guide Book 105
More about the Colorado DR 0105 Estate Tax Extension TY 2023
Colorado income tax returns are due the fifteenth day of the fourth month after the end of your tax year. If you are unable to file by your prescribed due date, you may file under extension. This will allow you an additional 6 months to file your return.
We last updated the Payment for Automatic Colorado Extension for Estates or Trusts in February 2024, so this is the latest version of DR 0105, fully updated for tax year 2023. You can download or print current or past-year PDFs of DR 0105 directly from TaxFormFinder. You can print other Colorado tax forms here.
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TaxFormFinder has an additional 64 Colorado income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 105EP | Estate / Trust Estimated Tax Voucher |
| DR 0105 | Payment for Automatic Colorado Extension for Estates or Trusts |
| Form DR 0253 | Closing Agreement - Estates, Trusts |
| Form DR 1210 | Estate Tax Return |
| Form DR 158-F | Extension Payment Voucher |
View all 65 Colorado Income Tax Forms
Form Sources:
Colorado usually releases forms for the current tax year between January and April. We last updated Colorado DR 0105 from the Department of Revenue in February 2024.
DR 0105 is a Colorado Estate Tax form. The IRS and most states will grant an automatic 6-month extension of time to file income tax and other types of tax returns, which can be obtained by filing the proper extension request form. Obtaining an extension will prevent you from being subject to often very large failure-to-file penalties. However, in most cases this extension does not exempt you from the requirement to pay any tax owed in full by the return's original filing date.
About the Estate Tax
The IRS, and many states, impose an estate tax on the transfer of cash and property between a decedent and their beneficiaries. These taxes generally only apply to estates over a certain size threshold, generally several million dollars, and therefore only affects the largest few percent of estates in the United States.
Historical Past-Year Versions of Colorado DR 0105
We have a total of twelve past-year versions of DR 0105 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 DR 0105
Colorado Fiduciary Income Tax Filing Guide Book 105
2022 DR 0105
DR 0105, Colorado Fiduciary Income Tax Filing Guide Book 105
2021 DR 0105
2021 Colorado Fiduciary Income Tax Return
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