DR 0900F: Fiduciary Income Tax Payment Form (2024)
Colorado · Colorado DOR · Used for tax years 2024
Form DR 0900F is Colorado’s 2024 Fiduciary Income Tax Payment Form. It accompanies a mailed payment and identifies the estate or trust, fiduciary, tax period, and payment amount.
Who files this form
Use the 2024 DR 0900F to accompany your payment if you filed electronically and want to pay by check.
Do not return this form if you paid electronically or no payment is due.
What you'll need
To complete the payment form, have:
- Your Federal Employer Identification Number (FEIN) and Colorado Account Number.
- The name of the estate or trust, the fiduciary’s name, and mailing address.
- Your fiscal-year beginning and ending dates, if applicable instead of calendar year 2024.
- Your payment amount and a check or money order payable to “Colorado Department of Revenue.”
Keep a copy of the money order or note the check number with your tax records.
How to file
The Department strongly recommends filing through Revenue Online (Colorado.gov/RevenueOnline) or another electronic filing method and paying electronically. Do not return DR 0900F if you paid electronically.
To pay by mail:
- Complete DR 0900F.
- Make your check or money order payable to “Colorado Department of Revenue.” Round the payment to the nearest dollar.
- Write your Colorado Account Number or FEIN and “2024 DR 0105” on the memo line.
- Make sure the payment amount matches the amount entered on the form.
- Enclose the payment with the full page of DR 0900F. Do not cut the page, staple or attach the payment, or send cash.
Mail 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. Do not submit DR 0105 if you already filed electronically.
Common mistakes
- Returning DR 0900F when no payment is due or when you already paid electronically.
- Sending a check after filing electronically without including DR 0900F.
- Forgetting to round the payment to the nearest dollar or entering an amount that differs from the check amount.
- Leaving your Colorado Account Number or FEIN and “2024 DR 0105” off the payment’s memo line.
- Sending DR 0105 again after filing electronically.
- Cutting the form, stapling or attaching the payment, or sending cash.
- Forgetting to keep a money order copy or record the check number with your tax records.
Questions people ask
Do I need to send DR 0900F if I paid electronically?
No. Do not return this form if you paid electronically or no payment is due.
What should I write on my check or money order?
Make it payable to “Colorado Department of Revenue.” Write your Colorado Account Number or FEIN and “2024 DR 0105” on the memo line.
Does the mailing address need a street address?
No. Mail payments to Colorado Department of Revenue, Denver, Colorado 80261-0008. The form says this address and ZIP code are exclusive to the Department, so no street address is required.
Should I include DR 0105 if I already filed electronically?
No. The form specifically says not to submit DR 0105 if you already filed electronically.
Can the State process my check electronically?
Yes. The State may convert your check to a one-time electronic banking transaction and debit your account as early as the day it receives the check. If converted, your check will not be returned. If the check is rejected for insufficient or uncollected funds, the Department may collect the payment amount electronically from your bank account.