Colorado Personal Tax ExtensionForm DR 0158-I

Colorado’s Automatic Personal Income Tax Extension – No Federal Filing Required

Colorado grants every individual taxpayer an automatic six-month extension to file their personal income tax return – no federal extension, no separate state form, and no approval needed. If you cannot file by April 15, 2026, the Colorado Department of Revenue automatically extends your deadline to October 15, 2026. The only requirement is meeting the state’s payment threshold by the original due date.

The 90% Payment Requirement Explained

While Colorado’s extension is automatic for filing, it does not eliminate your payment obligation. To avoid a late payment penalty, at least 90% of your net Colorado income tax liability must be paid by April 15, 2026. You can pay the remaining balance when you file your return by October 15. Estimating your liability carefully is key – underpaying below the 90% threshold triggers penalties regardless of when you file.

Using Form DR 0158-I

Form DR 0158-I (Extension Payment for Colorado Individual Income Tax) is used only when mailing a payment – it ensures your payment is applied correctly to your account. It is not required for the extension itself, and no form needs to be submitted if you are paying electronically or owe nothing.

Late Filing and Payment Penalties

Colorado’s failure-to-file penalty is the greater of $5 or 5% of unpaid tax, plus an additional 0.5% per month if the return is more than one month late – capped at 12%. The failure-to-pay penalty follows the same structure. Both are avoidable by filing on time and paying at least 90% of your liability by April 15.

Best Practices

• ✓No federal extension or state form needed – Colorado’s extension is completely automatic.
• ✓Pay at least 90% of your net Colorado tax liability by April 15, 2026, to avoid the late payment penalty.
• ✓Use Revenue Online (colorado.gov/revenueonline) for fast, confirmed electronic payments.
• ✓Register for EFT in advance if you plan to pay via Electronic Funds Transfer – registration is required before first use.
• ✓File your completed Colorado return by October 15, 2026.

Colorado’s extension is one of the most taxpayer-friendly in the country – no paperwork, no federal dependency. Pay 90% of what you owe by April 15 and file by October 15, and you’ll avoid every penalty Colorado can impose. Use Revenue Online for the fastest payment confirmation.

Quick Reference Table

Mailing Address with Payment