DR 0158-C: Extension of Time for Filing C Corporation Income Tax Payment Form (2025)
Colorado · Colorado DOR · Used for tax years 2025
Form DR 0158-C is a payment form for additional tax paid with a filing extension for a 2025 Colorado C corporation income tax return. It records the corporation’s identifying information, tax period, and payment amount. The filing extension is automatic and does not extend the ti
Who files this form
Colorado C corporations should return the 2025 DR 0158-C only when making an additional tax payment with this form. 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 2025, the form lists these deadlines:
- Return due date: The fifteenth day of the fifth month after the tax year ends, or May 15 for traditional calendar-year filers.
- Extended filing deadline: An additional six months, or November 15 for traditional 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 more information.
What you'll need
To complete the paper payment form, have these details ready:
- Tax period beginning and ending dates.
- Federal Employer Identification Number (FEIN) and Colorado Account Number.
- Corporation name and mailing address.
- Amount of payment.
For a mailed payment, include a check or money order payable to the Colorado Department of Revenue.
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 payment 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 “2025 DR 0158-C” on the payment.
Mail it to:
Colorado Department of Revenue
Denver, Colorado 80261-0008
A street address is not required because this address and ZIP code are exclusive to the department. Enclose the payment without stapling or attaching it to the form. Do not send cash.
Common mistakes
- Treating the filing extension as extra time to pay. It does not extend the payment deadline.
- Sending the form when no payment is due or after paying online. The form says not to file when no payment is due and is not required for online payments.
- Cutting the form. Return the full page.
- Sending cash or attaching the payment. Use a check or money order, enclosed but not stapled or attached.
- Leaving identifying information off the payment. Write your Colorado Account Number or FEIN and “2025 DR 0158-C” on your check or money order.
Questions people ask
Do I need to request a filing extension?
No. Filing extensions are granted automatically. The extension gives you an additional six months to file your return.
Does the extension give me more time to pay?
No. It extends the time to file, not the payment due date. Penalty and interest are assessed if certain payment criteria are not met.
Do I need to mail DR 0158-C after paying online?
No. The form is not required if you make an online payment.
Can the state process my check electronically?
Yes. The state may convert your check 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.