DR 0158-N: Extension of Time for Filing Composite Nonresident Income Tax Payment Form (2025)
Colorado · Colorado DOR · Used for tax years 2025
Colorado Form DR 0158-N is a payment form for partnerships and S corporations making an additional 2025 income tax payment with an automatic filing extension. Payments are applied to composite return or SALT Parity Act tax liability. The extension gives additional time to file, n
Who files this form
DR 0158-N is an extension payment form for partnerships and S corporations. Filing extensions are automatic. Only return this form if you need to make an additional tax payment and are not paying online.
Partnerships and S corporations generally must make payments when filing a composite return or a return making an election under the SALT Parity Act. This extension payment and any estimated payments are applied to that liability.
If no payment is due, do not file this form.
When it's due
For the 2025 tax year, the form gives these deadlines:
- Regular filing deadline: The fifteenth day of the fourth month after your 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 filing 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.
The form warns that penalty and interest apply if certain payment criteria are not met and refers readers to Tax Topics: Penalties and Interest for details.
What you'll need
To complete the paper payment form, have:
- Your Federal Employer Identification Number (FEIN) and Colorado Account Number.
- Your business name and mailing address.
- Your fiscal-year beginning and ending dates, if applicable.
- The amount you are paying.
- A check or money order payable to the “Colorado Department of Revenue.”
Write your Colorado Account Number or FEIN and “2025 DR 0158-N” on the check or money order.
How to file
Pay online: Visit Colorado.gov/RevenueOnline. Online payments provide instant payment confirmation. Do not send DR 0158-N if you pay online. A small processing fee may apply to e-check or credit card payments.
Pay by mail: Complete DR 0158-N 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-N” on the payment.
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
- Treating the extension as extra time to pay. It only extends the time to file.
- Sending the form when no payment is due. The form says not to file it in that case.
- Forgetting payment identification. Put your Colorado Account Number or FEIN and “2025 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 a filing extension?
No. Filing extensions are granted automatically. DR 0158-N is only returned when you need to make an additional tax payment, and it is not required if you pay online.
What tax liability does this payment cover?
The extension payment, along with any estimated payments, is applied to the composite return or SALT Parity Act liability.
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 it. If converted, your check will not be returned.
What happens if my check is rejected for insufficient or uncollected funds?
The Department of Revenue may collect the payment amount directly from your bank account electronically.