DR 0104EP: Individual Estimated Income Tax Payment Form (2025)
Colorado · Colorado DOR · Used for tax years 2025
Colorado Form DR 0104EP is used to make estimated individual income tax payments for 2025. Its worksheet helps calculate estimated Colorado tax, subtract credits and withholding, and determine payments after applying any 2024 overpayment.
Who files this form
In most cases, you must pay Colorado estimated income tax if you expect to owe more than $1,000 in net tax for 2025, after subtracting withholding and credits.
Estimated tax covers income not subject to withholding, such as self-employment earnings, interest, dividends and rents. You may also need estimated payments if your withholding is not enough.
Use the paper DR 0104EP only if you are making an estimated tax payment and cannot pay online. Do not file this form if no payment is due.
When it's due
For tax year 2025, the payment table lists:
- Payment 1: April 15, 2025.
- Payment 2: June 15, 2025.
- Payment 3: September 15, 2025.
- Payment 4: January 15, 2026.
If a due date falls on a weekend or legal holiday, payment is due the next business day.
What you'll need
Have these records and details available:
- Your previous year's Colorado income tax return and instructions, to help determine taxable income.
- Estimates of your 2025 Colorado taxable income, alternative minimum tax, recapture of prior-year credits, credits and withholding for the worksheet.
- Any 2024 overpayment designated to carry forward.
- Your name, Social Security number or ITIN, and mailing address. The payment form also has fields for your spouse's name and Social Security number or ITIN.
- A check or money order if you are mailing a payment.
Keep the calculation worksheet for your records. Do not send it.
How to file
Pay online
The form strongly recommends paying at Colorado.gov/RevenueOnline to avoid problems or delays with your 2025 income tax return. You do not need to submit DR 0104EP when paying electronically through this site. A small processing fee may apply.
Pay by mail
If you cannot pay online:
- Use the worksheet to calculate your estimated payment and round the payment to the nearest dollar.
- Complete the payment form. For a joint return, use the taxpayer name and Social Security or ID number that will appear first on the income tax return.
- Make your check or money order payable to Colorado Department of Revenue.
- Write your Social Security number or ITIN and “2025 DR 0104EP” on the check or money order.
- Enclose the payment with the full payment-form page. Do not cut the page or staple or attach the payment.
Mail to:
Colorado Department of Revenue
Denver, Colorado 80261-0008
A street address is not required. Do not send cash.
Common mistakes
- Sending a form without a payment. Do not file DR 0104EP if no payment is due.
- Sending the worksheet. Keep it for your records and send only the payment form with your check or money order.
- Using different payment amounts. Round to the nearest dollar and make sure the amount on the check matches the amount entered on the form.
- Using the wrong taxpayer details for a joint return. Make the payment under the name and Social Security or ID number listed first on the return.
- Cutting the form or attaching the payment. Return the full page and enclose the payment without stapling or attaching it.
- Missing or underpaying installments. The form warns that missed, late or underpaid payments can result in an estimated tax penalty.
Questions people ask
Do I need DR 0104EP if I pay online?
No. DR 0104EP is not required when you pay electronically through Colorado.gov/RevenueOnline.
Can I get an estimated payment refunded before filing my return?
No. These payments can only be claimed as prepayment credit on your 2025 Colorado income tax return. They cannot be refunded until that return is filed.
What happens to an overpayment I carried forward from the previous year?
An overpayment designated for carryforward on your previous year's Colorado income tax return is applied to the first estimated payment due for this tax period.
Can I use the annualized installment method for Colorado?
Yes, if you use an annualized method for your federal estimated payments. The form directs you to the Individual Income Tax Guide for specific instructions.