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General Instructions

The Colorado Department of Revenue applies the automatic six-month extension rule for filing your Colorado tax Form 104. It is only required that you submit Payment Voucher DR 0158-I if you owe state taxes. If you are expecting a refund from the state there is nothing to be filed, an extension is automatically granted until October 15, 2015 for the filing of your 2014 tax return.

An extension to file your return is not an extension of time to pay your taxes.

If you owe taxes, payment must be made by April 15, 2015. To avoid an extension underpayment penalty you must pay at least 90% of the tax due by April 15, 2015. Any remaining balance due would be subject to interest only. The extension allows additional time to complete and file your income tax return; however, the extension does not provide additional time to pay the amount of tax owed.

Find out if you owe using the simple Tax Payment Worksheet on Form DR 0158-I.

Pay your taxes online at Colorado’s Revenue Online. Revenue Online also allows users to submit various forms and to monitor their tax account. EFT Debit and EFT Credit options are free services offered by the Department. EFT services require pre-registration before payments can be made. Visit The Colorado Department of Revenue for more information. The DR 0158-I is not required if an online payment is made.

Please be advised that a nominal processing fee may apply to electronic payments.

You can also pay online at Official Payments Corporation. Visa, MasterCard, Discover Network, and American Express credit and debit cards, and other forms of payment, such as Bill Me Later® are accepted. To make a debit card payment you can use a MasterCard or Visa Debit Card or any debit card with Nyce, Pulse or Star logos.

There is a convenience fee for this service which is paid directly to the company. The amount of the fee is based on the amount of your payment.

Pay your taxes by phone by calling Official Payments toll-free at 1-800-272-9829. This automated service is available 24 hours, 7 days a week. At the end of your call you will be given a confirmation number. Save this as proof of payment for your records.

There is a convenience fee for this service which is paid directly to the company. The amount of the fee is based on the amount of your payment.

Along with the extension payment voucher, send a check or money order in the amount of the estimated tax due made payable to Colorado Department of Revenue. Write your Social Security number on the front of your payment. Enclose, but do not staple or attach, your payment with the voucher. File only if you are making a payment by check or money order. Mail to:
Colorado Department of Revenue
Denver, CO 80261-0008

When at least 90% of the tax owed is paid by the April 15 deadline, taxpayers are charged interest only and avoid penalty charges as long as the income tax filing (electronic or paper) and balance owed are sent by the October 15 extension deadline.

  • The interest rate for each calendar year is three points over the prime rate as of July 1 of the prior year. The additional three points will be waived.
  • If the payment is 90% or more of the amount owed you will be charged interest only on the remaining percent, no penalty as long as the return and balance owed are sent by the October 15 extension deadline.
  • The 90% amount applies to corporations as well as individuals. Corporations use the Payment Voucher for Automatic Colorado Extension for Corporations (DR 158-C) to make their payment.
  • Interest rate for each calendar year is determined in July of the prior year and is based on the prime rate. A discounted rate which is 3 percentage points lower than the prime rate is available if the balance due is paid when the return is filed or within 30 days. For a listing of rates for each calendar year, see publication "Publication FYI General 11, Colorado Civil Tax Penalties and Interest."
  • Penalty is 5% of the balance due for the first month past the April 15 deadline plus 0.5% for each additional month up to a maximum of 12%.

The Colorado Department of Revenue only requires that you submit Payment Voucher DR 0158-I if you owe state taxes. If you are expecting a refund from the state there is nothing to be filed, an extension is automatically granted until October 15, 2015 for the filing of your 2014 tax return.

For more informational, visit The Colorado Department of Revenue – Division of Taxation.