DR 0104BEP: Colorado Nonresident Beneficiary Estimated Income Tax Payment Form (2025)
Colorado · Colorado DOR · Used for tax years 2025
Form DR 0104BEP is Colorado’s 2025 Nonresident Beneficiary Estimated Income Tax Payment form. It records the beneficiary’s identifying information and the payment amount for tax withheld by an estate or trust.
Who files this form
A fiduciary of an estate or trust must withhold and pay Colorado tax when a nonresident beneficiary receives net income from real or tangible personal property within Colorado. The tax is withheld from the income to be distributed to that beneficiary.
Use DR 0104BEP to make the payment. File it using the beneficiary’s information, not the fiduciary’s. Do not file this form if no payment is due.
When it's due
For tax year 2025, the form gives two different payment timing statements:
- Payment is due within 30 days of the distribution to the nonresident beneficiary.
- Payment is due at the time the income is distributed.
The form does not explain this difference or give a calendar-date payment deadline.
What you'll need
To complete and submit the payment form, have:
- The beneficiary’s name, address, and Social Security number or ITIN.
- The payment amount.
- A check or money order payable to the Colorado Department of Revenue.
If the beneficiary files a timely return reporting their total income from Colorado sources, the form says to withhold and pay only the tax amount disclosed by that return.
How to file
- Complete DR 0104BEP with the beneficiary’s name, address, Social Security number or ITIN, and payment amount.
- Make a check or money order payable to the Colorado Department of Revenue.
- Write the beneficiary’s Social Security number or ITIN and “2025 DR 0104BEP” on the check or money order.
- Return the full payment-form page with the payment to:
Colorado Department of Revenue
Denver, Colorado 80261-0008
Submit a separate check or money order for each document. You may photocopy additional copies of DR 0104BEP as needed.
Common mistakes
- Filing when no payment is due. The form says not to file in that case.
- Sending cash. Only return the form with a check or money order.
- Cutting the payment form. Return the full page.
- Omitting the beneficiary’s Social Security number or ITIN or “2025 DR 0104BEP” from the payment.
- Using one payment for multiple documents. Submit a separate check or money order for each document.
Questions people ask
How much must be withheld?
The form states that withholding is 4.4% of the beneficiary’s share of the Colorado property income, computed without exemption. If the beneficiary files a timely return reporting their total income from Colorado sources, the fiduciary must withhold and pay only the tax disclosed by that return.
Whose information goes on the form?
Use the beneficiary’s name, address, and Social Security number or ITIN.
Do I file DR 0104BEP if no payment is due?
No. The form says to file only if you are making a payment.
Can the state process my check electronically?
Yes. The state may convert your check to a one-time electronic banking transaction. Your account may be debited as early as the day the state receives the check. If converted, the check will not be returned. If the check is rejected for insufficient or uncollected funds, the department may collect the payment amount directly from your bank account electronically.