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Colorado Partnership / S-Corporation Pass-Through Entities Tax Booklet
Extracted from PDF file 2023-colorado-form-106.pdf, last modified August 2016Partnership / S-Corporation Pass-Through Entities Tax Booklet
*230107==19999* DR 0107 (06/20/23) COLORADO DEPARTMENT OF REVENUE Denver CO 80261-0008 Tax.Colorado.gov Page 1 of 1 2023 Colorado Nonresident Partner or Shareholder Agreement Taxable Year of Partner or Shareholder Taxable Year of Partnership or S Corporation Beginning MM/DD/YYYY Beginning MM/DD/YYYY Ending MM/DD/YYYY Ending MM/DD/YYYY Name and Address of Nonresident Partner or Shareholder Name and Address of Partnership or S Corporation SSN or ITIN Colorado Account Number FEIN Last Name or Business Name First Name Last Name or Business Name Middle Initial First Name Middle Initial Street or Mailing Address Street or Mailing Address City City State ZIP FEIN State ZIP I agree to file a Colorado income tax return and make timely payment of all taxes imposed by the state of Colorado with respect to my share of the Colorado income of the Partnership or S Corporation named above. I also agree to be subject to personal jurisdiction in the state of Colorado for purposes of the collection of unpaid income tax together with related penalties and interest. I furthermore understand the Department of Revenue will consider the timely first filing of this agreement as applicable to all future filing periods unless notified otherwise. Taxpayer's or Authorized Agent's Signature Date (MM/DD/YY) Submit this agreement when filing the Colorado form DR 0106 A nonresident partner or shareholder can complete this form DR 0107 to establish that they will report the Colorado source income and pay the Colorado tax on any income derived from a Colorado partnership or S corporation. This form shall be delivered by the nonresident partner or shareholder to the partnership or S corporation, which shall later be submitted by the partnership or S corporation with form DR 0106. This form need only to be filed with the Department for the year in which the agreement is made. See the instructions for Nonresident Partners and Shareholders in the 106 Book and the income tax guidance publications available at Tax.Colorado.gov for more information.
DR 0107, 2022 Colorado Nonresident Partner or Shareholder Agreement
More about the Colorado Form 106 Corporate Income Tax Tax Return TY 2023
Colorado Pass-Through Entities and Composite Filing for Nonresidents Income Tax Filing Guide: This book includes:
- DR 0106 2017 Colorado Pass-Through Entity Composite Nonresident Income Tax Form
- DR 0107 Colorado Nonresident Partner, Shareholder or Member Agreement
- DR 0108 Statement of Colorado Tax Remittance for Nonresident Partner, Shareholder or Member
- DR 0158-N Automatic Filing Extension for Composite Nonresident Income Tax Return
- DR 0106CR Colorado Pass-Through Entity Credit Schedule
We last updated the Partnership / S-Corporation Pass-Through Entities Tax Booklet in January 2024, so this is the latest version of Form 106, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 106 directly from TaxFormFinder. You can print other Colorado tax forms here.
Related Colorado Corporate Income Tax Forms:
TaxFormFinder has an additional 64 Colorado income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Colorado Form 106.
| Form Code | Form Name |
|---|---|
| Form 106EP | Colorado Composite Nonresident Estimated Tax Payment Form |
View all 65 Colorado Income Tax Forms
Form Sources:
Colorado usually releases forms for the current tax year between January and April. We last updated Colorado Form 106 from the Department of Revenue in January 2024.
Form 106 is a Colorado Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Colorado Form 106
We have a total of twelve past-year versions of Form 106 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 106
DR 0107, 2022 Colorado Nonresident Partner or Shareholder Agreement
2022 Form 106
2022 Book 106 Partnership and S Corporations and Composite Filing for Nonresidents
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