Form Dr 8453 Draft - Individual Income Tax Declaration For Electronic Filing

instructions

line instructions

dcn

The DCN (Declaration Control Number) is a 14-digit number assigned by the IRS to each taxpayer's return after acceptance by the IRS.

This number should be entered in the space provided at time of IRS acceptance or acknowledgment.

name, address, and social security number

Print or type this information in the space provided exactly as it appears from Colorado Form 104.

part i - tax return information

line 1 - Report the total income from federal Form 1040, line 22, Form 1040A, line 15 or Form 1040eZ, line 4.

line 2 - Report the amount of taxable income reported on Form 1040, line 43, 1040A, line 27, or 1040eZ line 6,

line 3 - Report the amount of tax reported on Colorado Form 104, line 15.

Line 4 - Report the amount indicated as Colorado withholding tax from Colorado Form 104 line 21.

line 5 - Report the amount indicated as a refund on Colorado Form 104 line 44.

line 6 - Report the amount owed as indicated on Colorado Form 104 line 48.

part ii - declaration of taxpayer (Taxpayer using ERO or Taxpayer who is a PC filer)

all taxpayers

All Taxpayers are required to sign and date DR 8453 at the time of filing. If the tax return is a joint return, the spouse is also required to sign

and date the return at the time of filing. An electronically transmitted income tax return will not be considered complete and/or filed until

DR 8453 has been signed/dated by all appropriate taxpayers.

taxpayers using an ero or tax preparer

Taxpayers who use an ERO or tax preparer should maintain copies of all information given to them by the ERO or tax preparer for the

period covered by the statute of limitations, but are not required to mail anything to the colorado department of revenue at the time

of filing.

part iii - declaration of electronic return originator (ero), preparer, or transmitter

If the taxpayer is the preparer, PART III does not need to be completed. The ERO or the preparer of the return is required to sign and date

the DR 8453 at the time of filing. If the ERO is also the preparer, the check box labeled "Check if also preparer" must be checked. The ERO

or preparer is also required to report their Social Security Number or preparer identification number (PTIN) in the space provided.

other information

colorado statute of limitations

Generally, the Colorado statute of limitations is the federal statute of limitations plus one year, or four years from the due date of the

Colorado return.

vita sites

VITA sites are required to keep all DR 8453s until the end of the filing season. At the end of the filing season, the VITA site coordinator shall

organize the DR 8453s by primary taxpayer social security number. The documents can be dropped off at locations designated with the

ViTA state coordinator or mailed to:

Colorado Department of Revenue

1375 sherman street, Room 240

Denver, CO. 80261-0005

dr 8453 on demand by colorado dor

The ERO is also responsible for establishing and maintaining a system that allows retrieval of any particular DR 8453 and attachments by

taxpayer social security number on demand by the Colorado DOR.

FOR helP, CAll The DePARTmenT OF ReVenUe's FeDeRAl/sTATe eleCTROniC FilinG helP DesK AT (303) 866-3889 OR VisiT

OUR WeB siTe AT

Form Dr 8453 Draft - Individual Income Tax Declaration For Electronic Filing - 2010 Page 2