Colorado Estate / Trust Estimated Tax Voucher
Extracted from PDF file 2023-colorado-form-105ep.pdf, last modified July 2016
Estate / Trust Estimated Tax Voucher*DO=NOT=SEND* DR 0105EP (06/13/22) COLORADO DEPARTMENT OF REVENUE Denver CO 80261-0008 Tax.Colorado.gov Instructions for Estate/Trust Estimated Tax Payment Form See payment form on page 2 Estimated tax is not required for estates or trusts. However, these forms are provided for those who prefer filing estimated tax. These forms should not be used to remit payment on behalf of individual beneficiaries of the estate or trust, use the form DR 0104BEP to remit payment on behalf of individual beneficiaries of the estate or trust. Calculating the Payment Estimated tax payments can be made on a quarterly basis. When making payments, be sure to use the same account numbers that are used when filing the Fiduciary Income Tax Return (DR 0105). It is strongly recommended that these payments be remitted electronically to avoid problems and delays. The single form can be copied and used for each of the four quarterly payments if an electronic payment cannot be made for any reason. Penalties There is no penalty for failure to file estimated tax for estates or trusts. Go Green with Revenue Online Colorado.gov/RevenueOnline allows taxpayers to file taxes, make payments and monitor their accounts. The DR 0105EP is not required to be sent if electronic payment is remitted through this site. Please be advised that a nominal processing fee may apply to online payments. Pay by Electronic Funds Transfer (EFT) EFT payments can be made safely, for free, and can be scheduled up to 12 months ahead of time to avoid forgetting to make a payment. This requires pre-registration before payments can be made. Visit Tax.Colorado.gov/electronic-funds-transfer for registration information. Additional information, guidance publications and forms are available at Tax.Colorado.gov, or you can call 303-238-SERV (7378) for assistance. (0032) DR 0105EP (06/13/22) COLORADO DEPARTMENT OF REVENUE Denver CO 80261-0008 Tax.Colorado.gov Page 1 of 1 *230105EP19999* 2023 Estate/Trust Estimated Tax Payment Form Only return this payment form with a check or money order. DO NOT CUT – Return full page DR 0105EP For the calendar year 2023 or the fiscal year: Beginning (MM/DD/23) Ending (MM/DD/YY) Return the DR 0105EP with check or money order payable to the “Colorado Department of Revenue”. Mail payments to Colorado Department of Revenue, Denver, Colorado 80261-0008. These addresses and ZIP codes are exclusive to the Colorado Department of Revenue, so a street address is not required. Write your Colorado Account Number or FEIN and “2023 DR 0105EP” on your check or money order. Do not send cash. Enclose, but do not staple or attach, your payment with this form. File only if you are making a payment of estimated tax. FEIN Colorado Account Number Name of Estate or Trust Last Name or Business Name of Fiduciary First Name Middle Initial Address City State ZIP 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. Amount of Payment $ DO NOT CUT – Return full page. IF NO PAYMENT IS DUE, DO NOT FILE THIS FORM.
More about the Colorado Form 105EP Estate Tax Extension TY 2023
Estimated tax is not required for estates or trusts. However, these forms are provided for those who prefer filing estimated tax. Return the DR 0105EP with check or money order payable to the Colorado Department of Revenue, Denver, Colorado 80261-0008. Write your Colorado Account Number or FEIN and “DR 0105EP” on your check or money order. Do not send cash. Enclose, but do not staple or attach, your payment with this form. File only if you are making a payment of estimated tax.
We last updated the Estate / Trust Estimated Tax Voucher in February 2023, so this is the latest version of Form 105EP, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form 105EP directly from TaxFormFinder. You can print other Colorado tax forms here.
Other Colorado Estate Tax Forms:
TaxFormFinder has an additional 64 Colorado income tax forms that you may need, plus all federal income tax forms.
|Form Code||Form Name|
|Form DR 158-F||Extension Payment Voucher|
|DR 0105||Payment for Automatic Colorado Extension for Estates or Trusts|
|Form 105EP||Estate / Trust Estimated Tax Voucher|
|Form DR 0253||Closing Agreement - Estates, Trusts|
|Form DR 1210||Estate Tax Return|
View all 65 Colorado Income Tax Forms
Colorado usually releases forms for the current tax year between January and April. We last updated Colorado Form 105EP from the Department of Revenue in February 2023.
Form 105EP 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 105EP
We have a total of nine past-year versions of Form 105EP 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.