DR 0158-F: Extension of Time for Filing Estate or Trust Income Tax Payment Form (2024)
Colorado · Colorado DOR · Used for tax years 2024
Form DR 0158-F is a payment form for estates and trusts making an additional Colorado income tax payment with an automatic filing extension for 2024. It records the estate’s or trust’s identifying information and payment amount. The automatic extension gives you more time to file
Who files this form
DR 0158-F is for estates and trusts making an additional Colorado income tax payment for tax year 2024 with an automatic filing extension.
Return this form only if you are making a payment by check or money order. Do not file it if no payment is due. You do not need to send it if you pay online.
The filing extension is automatic.
When it's due
For tax year 2024, the form lists these deadlines:
- Original filing deadline: The fifteenth day of the fourth month after the end of the estate’s or trust’s tax year, or April 15 for traditional calendar-year filers.
- Extended filing deadline: An additional six months, or until October 15 for traditional calendar-year filers.
- Payment deadline: The filing extension does not extend the payment deadline. 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 readers to Tax Topics: Penalties and Interest for more information.
What you'll need
To complete the payment form, have the following information ready:
- The estate’s or trust’s FEIN and Colorado Account Number.
- The name of the estate or trust and the name of the fiduciary.
- The address, city, state and ZIP code.
- Fiscal-year beginning and ending dates, if applicable.
- The payment amount.
For a mailed payment, include a check or money order payable to the Colorado Department of Revenue. Write the estate’s or trust’s Colorado Account Number or FEIN and “2024 DR 0158-F” on it.
How to file
Pay online: Visit Colorado.gov/RevenueOnline. Online payments provide instant payment confirmation. Do not send DR 0158-F if you pay online. A small processing fee may apply to e-check or credit card payments.
Pay by mail: Return the full payment form with a check or money order payable to the Colorado Department of Revenue. Write the estate’s or trust’s Colorado Account Number or FEIN and “2024 DR 0158-F” on the payment.
Mail it to:
Colorado Department of Revenue
Denver, Colorado 80261-0008
The address and ZIP code are exclusive to the department, so no street address is required. Do not send cash or cut the form.
Common mistakes
- Treating the filing extension as extra time to pay. It does not extend the payment deadline. Penalty and interest may apply if payment criteria are not met.
- Sending the form when no payment is due. The form specifically says not to file it in that case.
- Sending cash. Use a check or money order for a mailed payment.
- Leaving identifying information off the payment. Write the estate’s or trust’s Colorado Account Number or FEIN and “2024 DR 0158-F” on the check or money order.
- Cutting the payment 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-F only if you need to make an additional tax payment by mail.
Does the extension give me more time to pay?
No. It gives you an additional six months to file, but it does not extend the payment deadline.
Do I need to mail this form after paying online?
No. DR 0158-F is not required if 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.
Can my mailed check be processed 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 it. If converted, your check will not be returned.