DR 0105EP: Estate/Trust Estimated Tax Payment Form (2025)
Colorado · Colorado DOR · Used for tax years 2025
Colorado Form DR 0105EP is the 2025 estimated tax payment form for estates and trusts. It identifies the estate or trust, its fiduciary, and the payment amount. Estimated tax payments are optional for estates and trusts, and there is no penalty for not making them.
Who files this form
Estimated tax payments are not required for Colorado estates or trusts. The 2025 DR 0105EP is available for estates or trusts that choose to make estimated tax payments.
File this form only if you are making an estimated tax payment by check or money order. Do not send it if you pay electronically through Revenue Online.
Do not use DR 0105EP to pay on behalf of individual beneficiaries. Use DR 0104BEP for those payments.
What you'll need
To complete the 2025 payment form, have these details ready:
- The estate or trust's FEIN and Colorado Account Number. Use the same account numbers used on its Fiduciary Income Tax Return, DR 0105.
- The name of the estate or trust, the fiduciary's name, and the address.
- The fiscal-year beginning and ending dates, if not using calendar year 2025.
- The payment amount.
For a mailed payment, include a check or money order payable to the “Colorado Department of Revenue.”
How to file
Estimated tax payments can be made quarterly. The form strongly recommends electronic payments to avoid problems and delays.
Pay online: Visit Colorado Revenue Online. Do not send DR 0105EP if you pay through this site. A small processing fee may apply.
Pay by mail: Complete DR 0105EP and return the full page with a check or money order payable to the “Colorado Department of Revenue.” Write your Colorado Account Number or FEIN and “2025 DR 0105EP” on the payment. Enclose it without stapling or attaching it to the form.
Mail to:
Colorado Department of Revenue
Denver, Colorado 80261-0008
No street address is required. If you cannot pay electronically, you may copy the form for each of the four quarterly payments.
Common mistakes
- Filing without a payment: Do not file this form if no payment is due.
- Sending the form after paying online: DR 0105EP is not required when you pay through Revenue Online.
- Using the wrong form for beneficiaries: Use DR 0104BEP, not DR 0105EP, for payments on behalf of individual beneficiaries.
- Using different account numbers: Use the same account numbers as on DR 0105.
- Sending cash: Mail only a check or money order.
- Cutting the form or attaching the payment: Return the full page. Enclose the payment, but do not staple or attach it.
- Leaving identifying details off the payment: Write your Colorado Account Number or FEIN and “2025 DR 0105EP” on the check or money order.
Questions people ask
Is there a penalty if an estate or trust does not file estimated tax?
No. The form states that there is no penalty for failure to file estimated tax for estates or trusts.
Can an estate or trust make quarterly payments?
Yes. Estimated tax payments can be made quarterly. If electronic payment is not possible, the form may be copied for each of the four quarterly payments.
Do I need to mail the form if I pay through Revenue Online?
No. DR 0105EP does not need to be sent when payment is made through Revenue Online. A small processing fee may apply to online payments.
What happens to a check I send?
The state may convert your check into a one-time electronic banking transaction. Your account may be debited as early as the day the state receives it. If converted, the check will not be returned.
Where can I get help?
Visit Tax.Colorado.gov for additional information, guidance publications, and forms, or call 303-238-SERV (7378).