Colorado

Colorado business tax returns are due within 3½ months following the end of the tax year. Calendar year returns are due by April 15. If you cannot file by then, you can get an automatic 6-month state tax extension (which moves the deadline to October 15).

A Colorado tax extension does not give you more time to pay your state tax. To avoid incurring penalties, you must pay at least 90% of your net tax liability by the original deadline of your return. If no payment is due, you don’t have to submit a form or application to get the automatic extension.

Corporations

To make a state tax payment by mail, use Colorado Form 0158-C (Extension of Time for Filing a Colorado C Corporation Income Tax Return). Note that Form 0158-C should only be used if you are not paying online.

S Corporations and Partnerships

To make a state tax payment by mail, use Colorado Form 0158-N (Automatic Filing Extension). Note that Form 0158-N should only be used if you are not paying online.

If you’d like to make your state tax payment electronically, go to the Colorado “Revenue Online” system website: www.colorado.gov/revenueonline

For more information, visit the Colorado DOR Division of Taxation website: www.colorado.gov/Revenue