DR 0900P: Partnership and S Corporation Income Tax Payment Form (2025)
Colorado · Colorado DOR · Used for tax years 2025
Colorado Form DR 0900P is the 2025 income tax payment form for partnerships and S corporations. It accompanies a payment by check or money order and records the taxpayer’s identifying information and payment amount.
Who files this form
For tax year 2025, partnerships and S corporations that filed electronically and want to pay by check must include DR 0900P with their payment.
Do not return this form if you paid electronically or no payment is due.
What you'll need
To complete DR 0900P and mail your payment, have:
- Your Federal Employer Identification Number (FEIN) and Colorado Account Number.
- Your name or business name and mailing address.
- Your fiscal-year beginning and ending dates, if you use a fiscal year rather than calendar year 2025.
- Your payment amount and a check or money order.
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 at Colorado.gov/RevenueOnline or another electronic filing method and paying electronically. If you pay electronically, do not return DR 0900P.
To pay by mail:
- Complete the 2025 DR 0900P with your identifying information, address, tax period and payment amount.
- 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 “2025 DR 0106” on the payment's memo line.
- Make sure the payment amount matches the amount entered on the form.
- Enclose your payment with the full form page. Do not cut the page or staple or attach the payment.
Mail to:
Department of Revenue
Denver, Colorado 80261-0008
No street address is required because this address and ZIP code are exclusive to the Colorado Department of Revenue.
Common mistakes
- Sending DR 0900P when no payment is due or when you already paid electronically. Do not return it in either case.
- Submitting DR 0106 again after filing electronically. The form says not to do this.
- Sending cash. Use a check or money order instead.
- Entering a payment amount that differs from the check amount. The amounts must match.
- Forgetting to round the payment to the nearest dollar or to write your Colorado Account Number or FEIN and “2025 DR 0106” on the payment.
- Cutting the form page or stapling or attaching the payment. Return the full page with payment enclosed but unattached.
- Failing to keep a money order copy or record the check number with your tax records.
Questions people ask
Do I need to send DR 0900P if I paid electronically?
No. Do not return this form if you paid electronically or do not owe a payment.
Should I include DR 0106 if I already filed electronically?
No. The form specifically says not to submit DR 0106 if you have already filed electronically.
Does the mailing address need a street address?
No. Mail payments to Department of Revenue, Denver, Colorado 80261-0008. The address and ZIP code are exclusive to the Department, so a street address is not required.
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.
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.