Requirement to File and Pay Taxes

A1. The CDOR Internal Audit reviews that all workers satisfied the policy’s filing and tax 

payment requirements for their current State individual income tax return after they were hired to be compliant with DOR Policy, EDO-035, Requirement to File & Pay Colorado Income Taxes.

A2. This policy is a condition for continued employment and access to CDOR secured 

facilities, data, systems, or applications for all workers. The policy applies to:

• CDOR employees (including CDOR contract employees as well as those who reside in another state as a condition of their employment), interns, and volunteers, or

• Contractors or third-party vendor employees, or

• Other state agency employees with access to CDOR data, systems, or facilities.

A3. The policy requirement has two main requirements:

(1) File your State Individual Income Tax return by the filing deadline. The filing due date is typically April 15th of the following year of each tax year. 

If you cannot file your return by the filing deadline, you may take advantage of the state’s automatic six-month extension of time to file. There is no form to fill out to notify the Department of Revenue that you are taking the extension. The extension filing due date is typically October 15th of the following year of each tax year. 

(2) Pay any tax liability to the state by the individual income tax payment deadline if you owe taxes on your return. The payment due date is typically April 15th of the following year of each tax year. 

Unlike the filing requirement, there is no extension for tax payments owed. Your full Colorado tax liability is still due on the payment deadline. 

Each year the deadlines for requirements to file & pay Colorado income taxes can change when the due date falls on Saturday, Sunday, or a legal holiday. Please see the Taxation Division’s Individual Income Tax | Due Dates & Filing Extension website for each year update information. If you are required to file an income tax return with another state, please refer to that State’s income tax return filing and payment deadlines.

A4. If you cannot pay the full amount of your tax obligation to the state of Colorado by the due date, you must initiate a request for an Agreement to Pay (ATP) with the Collection’s Section of the Taxation Division.

You can begin this process by first completing this Google Form to request an ATP. You must complete this form on or before the April payment deadline to be in compliance with DOR policy. 

The Collection’s Section will contact you after the April payment deadline to set up an ATP. They will not contact you prior to the payment deadline.

A5. No. Internal Audit does not need to be notified that you have set up an ATP. As long as you make timely payments per the agreement, you are in compliance with DOR policy. 

A6. No. If you are not required to file a federal income tax return for the current tax year, then you do not need to file a Colorado individual tax return to be compliant with DOR policy.

A7. Yes. If you are required to file a federal income tax return, it is mandatory that you file a Colorado individual tax return to be compliant with DOR policy, regardless of whether you are expecting a refund or zero balance is owed to Colorado. 

A8. If you are expecting a refund or zero balance owed to Colorado, no action is required. 

Just be sure to file your return by the filing extension deadline in October. 

If there's a chance you may owe Colorado income tax payment, you may want to make an additional payment with an extension form by the payment due date. You can make an extension payment using form DR 0158-I. This form can be found under its applicable tax year at Individual Income Tax Forms for Individuals & Families.

Please see the Taxation Division’s Individual Income Tax | Due Dates & Filing Extension website for more information. 

A9. The Colorado Department of Revenue (DOR) is a separate entity from the IRS and processes Colorado taxes, not federal. You are required to file both your federal tax return with the IRS as well as the Colorado individual income tax return with DOR.

A10.  If you are receiving a refund from the state of Colorado, then you are compliant with the DOR employee tax filing and payment policy. The scope of DOR policy EDO-035 includes only the Colorado individual income tax, not federal taxes.

A11. If you cannot pay the full amount of your tax obligation within 30 days that the NOD is issued, you must initiate a request for an Agreement to Pay (ATP) with the Collections Section of the Taxation Division. Call the Collections Section at 303-205-8291 to set-up the ATP within 30 days of the NOD date to comply with the policy. 

A12. Payment for an outstanding tax balance for the prior tax year that is made after the payment deadline is considered a late payment. The deadline to make a payment is typically April 15th. Although there is no action required for that tax payment since it has been made in full, please review the  EDO-035 policy  to know the related requirements for the next tax filing and payment season.