Colorado Business Tax Extension

Colorado Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary / Estate / Trust

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Colorado Quick Reference
LLC / Partnership • Business Tax Extension
State Colorado (CO)
Entity Type LLC / Partnership
Extension ✓ Auto with Federal
Federal Form IRS Form 7004
State Form DR 0158-N (payment only)
Original Deadline April 15, 2026
Extended Deadline October 15, 2026

Colorado Business Tax Extension – LLC / Partnership

DR 0158-N  •  LLC / Partnership
Original deadline: April 15, 2026 Extended to: October 15, 2026 Extension: 6 months automatic

Colorado LLC & Partnership Tax Extension

Colorado LLCs and partnerships file with the Colorado Department of Revenue. Colorado provides an automatic 6-month filing extension – no separate extension form is required, and a federal extension is not a prerequisite. Your Colorado LLC return is automatically extended to October 15, 2026.

Original DeadlineApril 15, 2026
Extended DeadlineOctober 15, 2026
Pay on Time or Face Penalties – Colorado's extension is for filing only. Any Colorado tax owed by your LLC or partnership must be paid by April 15, 2026 to avoid the failure-to-pay penalty.

How the Extension Works

Colorado automatically grants a 6-month filing extension to LLCs and partnerships – no action is required to activate it. If your entity owes Colorado tax, submit payment with DR 0158-N by April 15, 2026. File the completed Colorado LLC or partnership return by October 15, 2026.

Colorado's composite return option allows eligible LLCs to pay state income tax on behalf of nonresident members. If your LLC has nonresident partners or members, confirm your composite return obligations before the April 15 payment deadline.

Best Practices

  • Colorado's extension is fully automatic – no filing is needed to extend your April 15 deadline to October 15, 2026.
  • Pay estimated Colorado LLC or partnership tax using DR 0158-N by April 15, 2026.
  • Make payments through Revenue Online for immediate processing and a digital confirmation.
  • File the completed Colorado return no later than October 15, 2026.

Working with a Tax Professional

LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Colorado return is filed accurately and on time.

  1. Get matched with a verified U.S.-based CPA or Enrolled Agent
  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the Colorado return by October 15, 2026

Connect with a TaxPro →

How to Pay

Colorado requires online payment for tax amounts of $750 or more. Submit electronically via the Colorado Online Tax Extension Payment portal. For amounts under $750, complete DR 0158-N and mail with your payment.

Online – Required $750+

Colorado Online Payment Portal

Submit electronically through the Colorado Online Tax Extension Payment system. Required for all payments $750 and above.

Mail – Under $750

DR 0158-N by Check

Download DR 0158-N and mail with your check or money order. Include your EIN and tax year on the check.

Colorado Department of Revenue
1375 Sherman Street
Denver, CO 80261-0008

Late Filing & Payment Penalties

Penalty TypeAmount
Failure to FileGreater of: 12% of tax due; 5% for first month plus 0.5% each additional month; or $5
Failure to PayGreater of: 12% of tax due; 5% for first month plus 0.5% each additional month; or $5

LLC / Partnership Quick Reference

State AbbreviationCO
Entity TypeLLC / Partnership
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineApril 15, 2026
Extended Filing DeadlineOctober 15, 2026
Payment DueApril 15, 2026 (100% of tax owed)
Payment FormDR 0158-N
Online PaymentColorado Online Tax Extension Payment
State AgencyColorado Department of Revenue
Failure to File PenaltyGreater of: 12% of tax due; 5% for first month plus 0.5% each additional month; or $5
Failure to Pay PenaltyGreater of: 12% of tax due; 5% for first month plus 0.5% each additional month; or $5

Colorado Business Tax Extension – S Corporation

DR 0158-N  •  S Corporation
Original deadline: April 15, 2026 Extended to: October 15, 2026 Extension: 6 months automatic

Colorado S Corporation Tax Extension

Colorado S Corporations file with the Colorado Department of Revenue. Like other Colorado business entities, S Corporations benefit from an automatic 6-month extension – no extension form or federal extension is required. The extended deadline is October 15, 2026.

Original DeadlineApril 15, 2026
Extended DeadlineOctober 15, 2026
Estimated Payment Required by April 15 – Even with an automatic extension, any Colorado S Corporation tax owed must be paid by April 15, 2026 to avoid underpayment penalties.

How the Extension Works

Colorado S Corporations receive an automatic 6-month extension without filing any form or obtaining a federal extension first. If a Colorado tax balance is owed, pay it using DR 0158-N by April 15, 2026. The completed S Corporation return must then be filed by October 15, 2026.

Colorado S Corporations may have a composite or withholding obligation for nonresident shareholders. Check with your tax advisor to determine whether Colorado withholding is required on distributions to out-of-state shareholders before the April 15 payment deadline.

Best Practices

  • Colorado's automatic extension requires no paperwork – your deadline is extended to October 15, 2026 automatically.
  • Submit any Colorado S Corporation tax payment using DR 0158-N by April 15, 2026.
  • Pay conveniently online through Revenue Online.
  • File the completed Colorado S Corporation return by October 15, 2026.

Working with a Tax Professional

S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Colorado return is filed accurately and on time.

  1. Get matched with a verified U.S.-based CPA or Enrolled Agent
  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the Colorado return by October 15, 2026

Connect with a TaxPro →

How to Pay

Colorado requires online payment for tax amounts of $750 or more. Submit electronically via the Colorado Online Tax Extension Payment portal. For amounts under $750, complete DR 0158-N and mail with your payment.

Online – Required $750+

Colorado Online Payment Portal

Submit electronically through the Colorado Online Tax Extension Payment system. Required for all payments $750 and above.

Mail – Under $750

DR 0158-N by Check

Download DR 0158-N and mail with your check or money order. Include your EIN and tax year on the check.

Colorado Department of Revenue
1375 Sherman Street
Denver, CO 80261-0008

Late Filing & Payment Penalties

Penalty TypeAmount
Failure to FileGreater of: 12% of tax due; 5% for first month plus 0.5% each additional month; or $5
Failure to PayGreater of: 12% of tax due; 5% for first month plus 0.5% each additional month; or $5

S Corporation Quick Reference

State AbbreviationCO
Entity TypeS Corporation
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineApril 15, 2026
Extended Filing DeadlineOctober 15, 2026
Payment DueApril 15, 2026 (100% of tax owed)
Payment FormDR 0158-N
Online PaymentColorado Online Tax Extension Payment
State AgencyColorado Department of Revenue
Failure to File PenaltyGreater of: 12% of tax due; 5% for first month plus 0.5% each additional month; or $5
Failure to Pay PenaltyGreater of: 12% of tax due; 5% for first month plus 0.5% each additional month; or $5

Colorado Business Tax Extension – C Corporation

DR 0158-N  •  C Corporation
Original deadline: April 15, 2026 Extended to: October 15, 2026 Extension: 6 months automatic

Colorado C Corporation Tax Extension

Colorado C Corporations file with the Colorado Department of Revenue and are subject to Colorado corporate income tax. Colorado grants an automatic 6-month filing extension, so your C Corporation return is extended to October 15, 2026 without any additional forms or filings.

Original DeadlineApril 15, 2026
Extended DeadlineOctober 15, 2026
Corporate Tax Due April 15 – Colorado's automatic extension is a filing extension only. Estimated corporate income tax owed must be paid by April 15, 2026 to avoid penalties.

How the Extension Works

Colorado automatically extends C Corporation filing deadlines to October 15, 2026 – no extension application or federal extension is required. If Colorado corporate tax is owed, remit the estimated balance using Form DR 0158-C by April 15, 2026. File the completed Colorado C Corporation return by October 15, 2026.

Colorado's corporate income tax is a flat rate applied to Colorado taxable income. Ensure your April 15 payment reflects an accurate estimate of your Colorado liability – underpayment can result in a penalty on top of the standard failure-to-pay charge.

Best Practices

  • No extension form or federal extension is needed – Colorado C Corp deadlines are automatically extended to October 15, 2026.
  • Estimate your Colorado corporate income tax and pay using Form DR 0158-C by April 15, 2026.
  • Use Revenue Online for fast, electronic payment with immediate confirmation.
  • File the completed Colorado C Corporation return by the October 15, 2026 extended deadline.

Working with a Tax Professional

C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Colorado return is filed accurately and on time.

  1. Get matched with a verified U.S.-based CPA or Enrolled Agent
  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the Colorado return by October 15, 2026

Connect with a TaxPro →

How to Pay

Colorado requires online payment for tax amounts of $750 or more. Submit electronically via the Colorado Online Tax Extension Payment portal. For amounts under $750, complete DR 0158-N and mail with your payment.

Online – Required $750+

Colorado Online Payment Portal

Submit electronically through the Colorado Online Tax Extension Payment system. Required for all payments $750 and above.

Mail – Under $750

DR 0158-N by Check

Download DR 0158-N and mail with your check or money order. Include your EIN and tax year on the check.

Colorado Department of Revenue
1375 Sherman Street
Denver, CO 80261-0008

Late Filing & Payment Penalties

Penalty TypeAmount
Failure to FileGreater of: 12% of tax due; 5% for first month plus 0.5% each additional month; or $5
Failure to PayGreater of: 12% of tax due; 5% for first month plus 0.5% each additional month; or $5

C Corporation Quick Reference

State AbbreviationCO
Entity TypeC Corporation
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineApril 15, 2026
Extended Filing DeadlineOctober 15, 2026
Payment DueApril 15, 2026 (100% of tax owed)
Payment FormDR 0158-N
Online PaymentColorado Online Tax Extension Payment
State AgencyColorado Department of Revenue
Failure to File PenaltyGreater of: 12% of tax due; 5% for first month plus 0.5% each additional month; or $5
Failure to Pay PenaltyGreater of: 12% of tax due; 5% for first month plus 0.5% each additional month; or $5

Colorado Business Tax Extension – Fiduciary / Estate / Trust

DR 0158-N  •  Fiduciary / Estate / Trust
Original deadline: April 15, 2026 Extended to: October 15, 2026 Extension: 6 months automatic

Colorado Fiduciary Tax Extension

Colorado estates and trusts with Colorado-source income file with the Colorado Department of Revenue. Colorado's automatic 6-month extension applies to fiduciary returns as well – no state form or federal extension is required to extend to October 15, 2026.

Original DeadlineApril 15, 2026
Extended DeadlineOctober 15, 2026
Fiduciary Tax Due April 15 – Colorado's automatic extension is for filing only. Any Colorado income tax owed by the estate or trust must be paid by April 15, 2026 to avoid penalties.

How the Extension Works

Colorado fiduciary returns receive an automatic 6-month extension to October 15, 2026 without any filing. If the estate or trust owes Colorado income tax, pay using Form DR 0105EP by April 15, 2026. File the completed Colorado fiduciary return by October 15, 2026.

Colorado fiduciary income tax is computed on income attributed to Colorado sources or Colorado-resident beneficiaries. Confirm the proper allocation of income between Colorado and non-Colorado sources with a qualified fiduciary tax professional before the April 15 payment deadline.

Best Practices

  • No extension filing is needed – Colorado automatically extends fiduciary deadlines to October 15, 2026.
  • Pay estimated Colorado fiduciary income tax using Form DR 0105EP by April 15, 2026.
  • Remit payment electronically through Revenue Online for fast processing and a digital payment record.
  • File the completed Colorado fiduciary return by October 15, 2026.

Working with a Tax Professional

Fiduciary / Estate / Trust returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your Colorado return is filed accurately and on time.

  1. Get matched with a verified U.S.-based CPA or Enrolled Agent
  2. Upload your business documents via secure drag-and-drop
  3. Review your return with transparent, upfront pricing
  4. Your TaxPro files the Colorado return by October 15, 2026

Connect with a TaxPro →

How to Pay

Colorado requires online payment for tax amounts of $750 or more. Submit electronically via the Colorado Online Tax Extension Payment portal. For amounts under $750, complete DR 0158-N and mail with your payment.

Online – Required $750+

Colorado Online Payment Portal

Submit electronically through the Colorado Online Tax Extension Payment system. Required for all payments $750 and above.

Mail – Under $750

DR 0158-N by Check

Download DR 0158-N and mail with your check or money order. Include your EIN and tax year on the check.

Colorado Department of Revenue
1375 Sherman Street
Denver, CO 80261-0008

Late Filing & Payment Penalties

Penalty TypeAmount
Failure to FileGreater of: 12% of tax due; 5% for first month plus 0.5% each additional month; or $5
Failure to PayGreater of: 12% of tax due; 5% for first month plus 0.5% each additional month; or $5

Fiduciary / Estate / Trust Quick Reference

State AbbreviationCO
Entity TypeFiduciary / Estate / Trust
Extension StatusAutomatic with approved IRS Form 7004
Original Filing DeadlineApril 15, 2026
Extended Filing DeadlineOctober 15, 2026
Payment DueApril 15, 2026 (100% of tax owed)
Payment FormDR 0158-N
Online PaymentColorado Online Tax Extension Payment
State AgencyColorado Department of Revenue
Failure to File PenaltyGreater of: 12% of tax due; 5% for first month plus 0.5% each additional month; or $5
Failure to Pay PenaltyGreater of: 12% of tax due; 5% for first month plus 0.5% each additional month; or $5

Extended? Your Colorado Business Return Deadline Is Coming Up.

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