DR 0112EP: Corporate Estimated Income Tax Payment Form (2025)
Colorado · Colorado DOR · Used for tax years 2025
Colorado Form DR 0112EP is used to submit a corporation’s 2025 estimated income tax payment by check or money order. It records the corporation’s identifying information, tax period, payment due date, and payment amount, and includes a worksheet for calculating estimated tax.
Who files this form
In most cases, a corporation must pay estimated tax if it reasonably expects its net tax liability to exceed $5,000 for 2025.
File the paper DR 0112EP only when making an estimated tax payment by check or money order. If no payment is due, do not file this form. You do not need to send DR 0112EP when paying electronically through Revenue Online.
Corporations with a short taxable year should see the Corporate Income Tax Guide or Department regulation 39-22-606 at Tax.Colorado.gov.
When it's due
The payment table lists these due dates for tax year 2025:
- Payment 1: April 15
- Payment 2: June 15
- Payment 3: September 15
- Payment 4: December 15
If a due date falls on a weekend or legal holiday, payment is due the next business day. Fiscal-year taxpayers must adjust the payment schedule.
What you'll need
Have these details ready to complete the worksheet and payment form:
- Estimated 2025 Colorado income tax, any recapture of prior-year credits, and estimated 2025 credits.
- Any 2024 overpayment being applied to the installments.
- The preceding year's net Colorado tax liability, if using it to calculate required payments.
- Corporation name, mailing address, FEIN, and Colorado Account Number.
- Fiscal-year beginning and ending dates, if applicable, plus the payment due date and amount.
For a mailed payment, include a check or money order with the completed payment form. Keep the worksheet for your records; do not send it.
How to file
Use the provided worksheet to calculate estimated tax. Submit payments using the same filing method, separate, consolidated, or combined, and the same account number that you will use on the C Corporation Income Tax Return, DR 0112.
Pay online: The department strongly recommends electronic payments at Colorado.gov/RevenueOnline to avoid processing delays. Do not send DR 0112EP if you pay through that site. A small processing fee may apply.
Pay by mail: Complete DR 0112EP and return the full payment-form page with a check or money order payable to “Colorado Department of Revenue.” Write your Colorado Account Number or FEIN and “2025 DR 0112EP” on the payment.
Mail to:
Colorado Department of Revenue
Denver, Colorado 80261-0008
No street address is required. Enclose the payment without stapling or attaching it to the form. Do not send cash. The form may be copied for each of the four quarterly payments if you cannot pay electronically.
Common mistakes
- Filing when no payment is due: Do not file DR 0112EP unless you are making an estimated tax payment. Only return the paper payment form with a check or money order.
- Sending the worksheet or cutting the form: Keep the worksheet for your records and return the full payment-form page without cutting it.
- Using mismatched payment amounts: Round your payment to the nearest dollar. The check amount must match the amount entered on the form.
- Using an inconsistent account number: If account numbers differ from the one you will use on DR 0112, notify the department in writing before filing DR 0112. Mail the notice to Colorado Department of Revenue, Denver, CO 80261-0008.
- Sending cash or attaching the payment: Do not send cash, and do not staple or attach the check or money order to the form.
- Missing or underpaying an installment: An estimated tax penalty is calculated for each missed, late, or underpaid payment.
Questions people ask
How much estimated tax must the corporation pay for the year?
The required annual amount is the smaller of 70% of the actual net Colorado tax liability or 100% of the preceding year's net Colorado tax liability. The prior-year option applies only if that year was a 12-month tax year, the corporation filed a Colorado return, and it is not a large corporation under section 6655 of the federal Internal Revenue Code.
Can a large corporation use its previous year's tax liability?
A large corporation may base its first-quarter payment on 25% of the previous year's tax liability. Remaining payments must be based on the current year's actual tax liability. Any first-quarter shortage determined after calculating current-year liability must be included in the second-quarter payment.
What tax rate does the 2025 worksheet use?
The worksheet states a corporate tax rate of 4.4% for estimating 2025 Colorado income tax.
Do I need to mail the form after paying through Revenue Online?
No. DR 0112EP does not need to be sent when you pay electronically through Colorado.gov/RevenueOnline. A small processing fee may apply.
Where can I find details about an estimated tax penalty?
See DR 0205, Underpayment of Corporate Estimated Tax, for calculation details or to pay the penalty before being billed.