Colorado Extension Payment Voucher for Nonresidents
Extracted from PDF file 2017-colorado-form-dr-158n.pdf, last modified August 2016
Extension Payment Voucher for Nonresidents*170158-N19999* DR 0158-N (07/12/17) COLORADO DEPARTMENT OF REVENUE Denver, CO 80261-0008 Colorado.gov/Tax (0049) Automatic Filing Extension for Composite Nonresident Income Tax Return 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 six 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, no penalty will be assessed. 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-N 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. Pass Through Entities Use this form only if the entity intends to file a composite return and claim the extension payment against the tax reported on the composite return. Payments made using the DR 0158-N for the composite entity cannot be distributed to or claimed on individual partner or shareholder returns. DR 0158-N (07/12/17) Fiscal Year Beginning (MM/DD/17) 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 your Colorado Account Number or Federal Employer Identification Number and “2017 DR 0158-N” on your check or money order. Do not send cash. Enclose, but do not staple or attach, your payment with this form. FEIN Colorado Account Number Business Name Address State City ZIP Amount of Payment 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 $
Form DR 158N
More about the Colorado Form DR 158N Corporate Income Tax TY 2017
Colorado offers an automatic 6-month extension to file your income tax return if you cannot submit your return by the April 15 due date. This means that you can file your return by October 15 without filing this form. However, 90% of your tax MUST BE PAID by April 15 in order to avoid a tax penalty assessment. If you must wait until October 15 to file your return, use the following worksheet to calculate whether you need to remit a payment on April 17
We last updated the Extension Payment Voucher for Nonresidents in January 2018, so this is the latest version of Form DR 158N, fully updated for tax year 2017. You can download or print current or past-year PDFs of Form DR 158N directly from TaxFormFinder. You can print other Colorado tax forms here.
Other Colorado Corporate Income Tax Forms:
|Form Code||Form Name|
|Form 106||Partnership / S-Corporation Pass-Through Entities Tax Booklet|
|Form DR 1366||Enterprise Zone Credit and Carryforward Schedule|
|Form DR 5714||Request for Copy of Form Filed|
|Form DR 0617||Innovative Motor Vehicle Credit|
|112 Booklet||C-Corporation Income Tax Return Booklet|
Colorado usually releases forms for the current tax year between January and April. We last updated Colorado Form DR 158N from the Department of Revenue in January 2018.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Colorado Form DR 158N
We have a total of six past-year versions of Form DR 158N 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.