DR 0106EP: Colorado Partnership and S Corporation Estimated Income Tax Instructions (2025)
Colorado · Colorado DOR · Used for tax years 2025
Colorado Form DR 0106EP is used by partnerships and S corporations to submit 2025 estimated income tax payments by check or money order. It records the organization's identifying information and payment amount and allows the entity to make a SALT Parity Act election with an estim
Who files this form
DR 0106EP is used by partnerships and S corporations to make Colorado estimated income tax payments.
Estimated payments are required if the total composite payment for nonresident partners or shareholders, or the SALT Parity Act tax due, will exceed $5,000 for the tax year.
Send this form only when making a payment by check or money order. Do not file it if no payment is due or if you paid electronically.
What you'll need
Have the following information ready to complete the payment form:
- Federal Employer Identification Number (FEIN) and Colorado Account Number.
- Organization name and mailing address.
- Fiscal-year beginning and ending dates, if not using calendar year 2025.
- Payment due date and payment amount.
For a mailed payment, include a check or money order payable to the “Colorado Department of Revenue.” Write your Colorado Account Number or FEIN and “2025 DR 0106EP” on it.
How to file
Pay electronically: Visit Colorado.gov/RevenueOnline to remit payment. Do not send DR 0106EP if you pay electronically. A small processing fee may apply.
Pay by mail: Complete the payment form 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 0106EP” on the payment. Mail it to:
Colorado Department of Revenue
Denver, CO 80261-0008
No street address is required. Enclose the payment, but do not staple or attach it to the form. Do not send cash.
Use the same account number for payments and forms that you will use on the Colorado Partnership and S Corporation Income Tax Return, DR 0106. If the account numbers are inconsistent, notify the Department in writing at the address above before filing DR 0106.
Common mistakes
- Filing DR 0106EP when no payment is due or after paying electronically. Do not send the form in either case.
- Cutting the payment form. Return the full page.
- Sending cash or stapling the payment to the form. Enclose a check or money order without attaching it.
- Using an account number that differs from the one on DR 0106 without notifying the Department in writing before filing that return.
- Checking the SALT Parity Act election box unintentionally. Mark it only if making the election for this tax year. The election binds the entity and all owners and cannot be revoked for the tax year.
- Making late, missed or underpaid estimated payments. These result in estimated tax penalties.
Questions people ask
How much estimated tax is generally required?
Payments are generally required quarterly, with each payment equal to 25% of the required annual payment. The required annual payment is generally the lesser of 70% of the current year's actual net Colorado tax liability or 100% of the preceding year's actual net Colorado tax liability. Here, tax liability means the total composite payment or SALT Parity Act tax liability.
Can estimated payments be refunded before filing the annual return?
No. These payments can only be claimed as a prepayment credit on the 2025 Colorado income tax return. They cannot be refunded until that return is filed.
How can a partnership or S corporation make the SALT Parity Act election?
The election can be made during the tax year on DR 0106EP with an estimated payment, or on DR 1705 without an estimated payment. It can also be made on DR 0106 when that return is filed after the tax year closes. The election is annual and cannot be revoked for that tax year.
Can estimated payments be made before making the SALT Parity Act election?
Yes. A partnership or S corporation may make required estimated payments before making the election.