DR 0158-C: Extension of Time for Filing C Corporation Income Tax Payment Form (2024)
Colorado · Colorado DOR · Used for tax years 2024
Form DR 0158-C is the payment form for a 2024 Colorado C corporation income tax extension payment. It records the corporation’s identifying information, tax period, and payment amount. Filing extensions are automatic and do not extend the payment due date.
Who files this form
Use the 2024 Colorado DR 0158-C only if you are making an additional tax payment for an extension of a Colorado C corporation income tax return.
Filing extensions are automatic. Do not file this form if no payment is due. You also do not need to send it if you pay online.
When it's due
For tax year 2024, the form gives these deadlines:
- Original filing deadline: The fifteenth day of the fifth month after your tax year ends, or May 15 for calendar-year filers.
- Extended filing deadline: An additional six months to file, or November 15 for calendar-year filers.
- Payment deadline: The extension does not extend the payment due date. If the due date falls on a weekend or legal holiday, payment is due the next business day.
Penalty and interest are assessed if certain payment criteria are not met. The form refers taxpayers to Tax Topics: Penalties and Interest for details.
What you'll need
Have the following information ready to complete the form:
- Tax period beginning and ending dates.
- Federal Employer Identification Number (FEIN) and Colorado Account Number.
- Corporation name and mailing address.
- Payment amount.
If paying by mail, include a check or money order payable to the Colorado Department of Revenue. Write your Colorado Account Number or FEIN and “2024 DR 0158-C” on the payment.
How to file
Pay online: Visit Colorado.gov/RevenueOnline. You do not need to send DR 0158-C if you pay online. Online payments provide instant confirmation. A small processing fee may apply to e-check or credit card payments.
Pay by mail: Complete DR 0158-C 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 “2024 DR 0158-C” on your check or money order.
Mail the form and payment to:
Colorado Department of Revenue
Denver, Colorado 80261-0008
No street address is required. Enclose the payment, but do not staple or attach it to the form. Do not send cash.
Common mistakes
- Filing when no payment is due: Do not file this form unless you are making an extension payment.
- Treating the extension as extra time to pay: It extends the filing deadline, not the payment deadline.
- Leaving identifying information off the payment: Write your Colorado Account Number or FEIN and “2024 DR 0158-C” on the check or money order.
- Sending cash or attaching the payment: Do not send cash. Enclose your check or money order without stapling or attaching it.
- Cutting the form: Return the full page.
Questions people ask
Do I need to request a filing extension?
No. Filing extensions are granted automatically. Return DR 0158-C only if you need to make an additional tax payment by mail.
Does the extension give me more time to pay?
No. The extension gives you an additional six months to file, but it does not extend the payment due date.
Do I need to mail the form if I pay online?
No. DR 0158-C is not required to be sent when you make an online payment.
Is there a fee for paying online?
A small processing fee may apply to e-check or credit card payments.
What happens to my mailed check?
The state may convert it to a one-time electronic banking transaction. Your account may be debited as early as the day the state receives the check. If converted, the check will not be returned.