INSTRUCTIONS FOR EXTENSION PAYMENT VOUCHER FOR COMPOSITE FILING
Colorado income tax returns are due to be filed three-and-
If after the original due date of the return it is found that the
one-half months after the close of the tax year. 2010 calendar
amount that has been paid is insufficient to meet the 90%
year returns are due on April 18, 2011.
requirement, additional payment should be submitted as
soon as possible to reduce further accumulation of penalty
An automatic six-month extension of time for filing the
and interest. Make such payment on DR 0158N.
Colorado composite income tax return is allowed for all
taxpayers. However, an extension of time to file is not an
A federal extension of time for filing will not be accepted for
extension of time to pay the tax. If at least 90% of the net
tax liability (line 15, Form 106) is not paid by the original due
Submit DR 0158N with payment to:
date of the return, penalty and interest will be assessed. If
90% or more of the net tax liability is paid by the original due
The Colorado Department of Revenue
date of the return and the balance of the tax is paid when the
1375 Sherman Street
return is filed by the last day of the extension period, only
Denver, CO 80261-0008
interest will be assessed.
DR 0158N is to be used to make whatever payment must
DO NOT SUBMIT FORM 0158N WITHOUT A PAYMENT.
be made by the original due date of the return to meet the
90% requirement. Use DR 0158N only to remit payment for
Be sure to round your payment to the nearest dollar. The
those non-resident partners and shareholders who will be
amount on the check and the amount entered on the payment
included in a composite return. Withholding payments for
voucher must be the same. This will help maintain accuracy
partners and shareholders not included in a composite return
in your tax account.
must be remitted using DR 0108.
ONLINE TAX PAYMENTS
You may make your extension payment by echeck or credit card at Please note there is an
additional fee if you decide to use this electronic payment method. This fee is paid to a third party who provides these
services for Colorado.gov. Tax payments remitted via echeck, a direct debit from your checking account, will be subject
to a $1.00 administrative processing fee. The processing fee for credit card transactions is 2.25% of the tax payment
made, plus an additional $0.75 per transaction.
ON THIS LINE
IF NO PAYMENT IS DUE, DO NOT FILE DR 0158N
RETURN ONLY THE LOWER PORTION OF THIS PAGE WITH YOUR PAYMENT
Payment Voucher for Extension of Time for
DR 0158N (07/28/10)
Filing a Colorado Composite Nonresident
COLORADO DEPARTMENT OF REVENUE
Income Tax Return
For the calendar year 2010 or the fiscal year: Start Date: _ ____________ , 20___ End Date: ___________, 2010.
Return this voucher with check or money order payable to the Colorado Department of Revenue, Denver, Colorado 80261-0008. Write your Colorado Account
Number and “2010 DR 0158N” on your check or money order. Do not send cash. Enclose, but do not staple or attach, your payment with this voucher.
Colorado Account Number
Federal Employer Identification Number
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
AMOUNT OF PAYMENT
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 WRITE IN SPACE BELOW