DR 0158-N: Extension of Time for Filing Composite Nonresident Income Tax Payment Form (2024)
Colorado · Colorado DOR · Used for tax years 2024
Colorado Form DR 0158-N is a payment form for partnerships and S corporations making an additional tax payment with an automatic filing extension for 2024. The payment is applied to composite return or SALT Parity Act tax liability. The extension gives additional time to file, bu
Who files this form
For tax year 2024, partnerships and S corporations should return DR 0158-N only if they need to make an additional tax payment. Payments are generally required when filing a composite return or a return making an election under the SALT Parity Act.
The filing extension is 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 the 2024 return, the form lists these deadlines:
- Regular filing deadline: The fifteenth day of the fourth month after the tax year ends, or April 15 for calendar-year filers.
- Extended filing deadline: An additional six months, or October 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 readers to Tax Topics: Penalties and Interest for details.
What you'll need
To complete the paper payment form, have these details ready:
- Business name and mailing address.
- Federal Employer Identification Number (FEIN) and Colorado Account Number.
- Fiscal-year beginning and ending dates, if applicable.
- Amount of payment.
For a mailed payment, include a check or money order payable to the “Colorado Department of Revenue.” Write your Colorado Account Number or FEIN and “2024 DR 0158-N” on it.
How to file
Pay online: Visit Colorado.gov/RevenueOnline. You do not need to send DR 0158-N 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 the form and return the full page with a check or money order payable to the “Colorado Department of Revenue.” Mail it to:
Colorado Department of Revenue
Denver, Colorado 80261-0008
No street address is required because this address and ZIP code are exclusive to the department. Enclose the payment, but do not staple or attach it to the form. Do not send cash.
Common mistakes
- Treating the filing extension as extra time to pay. The payment due date is not extended.
- Sending the form when it is not needed. Do not file it if no payment is due. It is also not required when you pay online.
- Leaving identifying details off the payment. Write your Colorado Account Number or FEIN and “2024 DR 0158-N” on your check or money order.
- Sending cash or attaching the payment. Use a check or money order, and enclose it without stapling or attaching it.
- Cutting the form. Return the full page.
Questions people ask
Do I need to request the filing extension?
No. Filing extensions are granted automatically. Return DR 0158-N only if you need to make an additional tax payment and are not paying online.
How will my extension payment be applied?
The extension payment, along with any estimated payments, will be applied to the composite or SALT Parity Act liability.
Does paying online give me confirmation?
Yes. Online payments provide instant payment confirmation. A small processing fee may apply to e-check or credit card payments.
Can the state process my mailed 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 it. If converted, your check will not be returned.