Colorado Payment for Automatic Colorado Extension for Estates or Trusts
Extracted from PDF file 2017-colorado-form-105.pdf, last modified June 2017
Payment for Automatic Colorado Extension for Estates or Trusts*170158-F19999* DR 0158-F (06/29/17) COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0008 Colorado.gov/Tax (0039) 2017 Payment for Automatic Colorado Extension for Estates or Trusts Automatic Filing Extension Colorado income tax returns are due the fifteenth day of the fourth month after the end of your tax year, or by April, 17, 2018, for traditional calendar year filers. 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, or until October 15, 2018, for traditional calendar year filers. However, the extension to file DOES NOT allow you to extend your payment due date. You must pay at least 90% of your tax liability by the original due date of your return (or April 17) and the remainder by the filing extension due date (or October 15) to avoid delinquent payment penalties. Penalties and Interest If the 90% rule is NOT met by the original due date, then delinquent penalty and interest will be assessed when you file your return. If 90% or more of your tax liability is paid by the original due date, and the remaining balance is paid by the extension due date with a timely extension filing, no penalty will be assessed. DR 0158-F (06/29/17) Fiscal Year Beginning (MM/DD/17) However, you will be billed interest, but only on the amount being paid by the extension due date. If after the original due date, you determine that you underpaid your extension payment you should pay the additional tax as soon as possible to avoid further accumulation of penalty and/ or interest. Pay Online Visit Colorado.gov/RevenueOnline to pay online. Online payments reduce errors and provide instant payment confirmation. Revenue Online also allows users to submit various forms and to monitor their tax account. Electronic Funds Transfer (EFT) Debit and Credit options are free services offered by the department. EFT services require pre-registration before payments can be made. Visit Colorado.gov/Revenue/EFT for more information. The DR 0158-F is not required to be sent if an online payment is made. Please be advised that a nominal processing fee may apply to e-check or credit card payments. DO NOT CUT – Return Full Page For the calendar year 2017 or the fiscal year Fiscal Year Ending (MM/DD/YY) Return this form with check or money order payable to the Colorado Department of Revenue, Denver, Colorado 80261‑0008. Write the estate’s or trust’s Colorado Account Number or FEIN and “2017 DR 0158-F” on the check or money order. Do not send cash. File only if you are making a payment. FEIN Colorado Account Number Name of Estate or Trust Name of Fiduciary Address City State ZIP If No Payment Is Due, Do Not File This Form. 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. DO NOT CUT – Return Full Page Amount of Payment $
More about the Colorado Form 105 Estate Tax Extension TY 2017
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 January 2018, so this is the latest version of Form 105, fully updated for tax year 2017. You can download or print current or past-year PDFs of Form 105 directly from TaxFormFinder. You can print other Colorado tax forms here.
Other Colorado Estate Tax Forms:
|Form Code||Form Name|
|Form 105EP||Estate / Trust Estimated Tax Voucher|
|Form 105||Payment for Automatic Colorado Extension for Estates or Trusts|
|Form DR 1210||Estate Tax Return|
|Form DR 0253||Closing Agreement - Estates, Trusts|
Colorado usually releases forms for the current tax year between January and April. We last updated Colorado Form 105 from the Department of Revenue in January 2018.
Form 105 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 Form 105
We have a total of six past-year versions of Form 105 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
While we do our best to keep our list of Colorado Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.