DR 0107: Colorado Nonresident Partner or Shareholder Agreement (2025)
Colorado · Colorado DOR · Used for tax years 2025
Form DR 0107 records a nonresident partner’s or shareholder’s agreement to file a Colorado income tax return and pay Colorado tax on their share of a partnership’s or S corporation’s Colorado income. It also records their agreement to Colorado jurisdiction for collection of unpai
Who files this form
A nonresident partner or shareholder can use DR 0107 to agree to report Colorado-source income from a Colorado partnership or S corporation and pay the Colorado tax on that income.
The nonresident gives the completed agreement to the partnership or S corporation, which submits it with Colorado Form DR 0106.
What you'll need
To complete the agreement, have the following information ready:
- Beginning and ending dates for the taxable years of both the partner or shareholder and the partnership or S corporation.
- Names and mailing addresses for both parties.
- The nonresident's SSN or ITIN, or FEIN, as applicable.
- The partnership's or S corporation's Colorado account number and FEIN.
- The taxpayer's or authorized agent's signature and the date signed.
How to file
- Complete the information for the nonresident partner or shareholder and the partnership or S corporation.
- Have the taxpayer or an authorized agent sign and date the agreement.
- Deliver the agreement to the partnership or S corporation.
- The partnership or S corporation submits the agreement with Colorado Form DR 0106.
The form says the agreement only needs to be filed with the Department for the year in which it is made. It does not provide separate mailing or e-filing instructions for DR 0107.
Common mistakes
- Do not overlook the submission instructions: the nonresident gives the agreement to the partnership or S corporation, which submits it with DR 0106.
- Do not assume a new agreement is required every year. The form says it only needs to be filed for the year the agreement is made. The Department will treat a timely first filing as applying to future filing periods unless notified otherwise.
Questions people ask
What am I agreeing to by signing DR 0107?
You agree to file a Colorado income tax return and timely pay Colorado taxes on your share of the named partnership's or S corporation's Colorado income.
Does the agreement cover collection of unpaid tax?
Yes. You agree to be subject to personal jurisdiction in Colorado for collection of unpaid income tax and related penalties and interest.
Can an authorized agent sign the agreement?
Yes. The signature line allows either the taxpayer or an authorized agent to sign.
Will the agreement apply to future filing periods?
Yes. The Department will consider a timely first filing of the agreement applicable to all future filing periods unless notified otherwise.
Where does the form direct me for more information?
It points to the instructions for Nonresident Partners and Shareholders in the 106 Book and income tax guidance publications at Tax.Colorado.gov.