Colorado Nonresident Partner/Shareholder Statement of Remittance

Nonresident Partner/Shareholder Statement of Remittance
DR 0108 (2023) 2023 Statement of Colorado Tax Remittance
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DR 0108 (11/17/22)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0008
Tax.Colorado.gov
Page 1 of 1

*230108==19999*

2023 Statement of Colorado Tax Remittance
for Nonresident Partner or Shareholder

In general, partnerships and S Corporations must remit
tax payments on behalf of their nonresident partners or
shareholders using this DR 0108. However, a payment should
not be remitted using DR 0108 for any nonresident partner
or shareholder included in a composite return. Payments
remitted with DR 0108 are due on the 15th day of the fourth
month following the end of the taxable year.
See the instructions for Nonresident Partners and Shareholders
in the Book 106 for more information.

ATTENTION TAXPAYERS:

Please note, a MAXIMUM of fifty (50) DR 0108 forms
may be submitted with a single payment in a single
envelope or mailing. DR 0108 totals must exactly match
the payments. The Department WILL NOT transfer
the funds on behalf of the partnership and payments
without matching DR 0108 forms WILL be RETURNED.
DO NOT remit payment via EFT.

DR 0108 (11/17/22)

Return this form with check or money order payable to the “Colorado Department of Revenue”. Mail payments to Colorado Department
of Revenue, Denver, Colorado 80261-0008. These addresses and zip codes are exclusive to the Colorado Department of Revenue, so
a street address is not required. Enter on DR 0108 the name and Social Security number, ITIN or FEIN of the nonresident partner or
shareholder who will ultimately claim this payment. Do not send cash. Enclose, but do not staple or attach, your payment with this form.
Shareholder or Partner is (Mark one):

Individual (SSN or ITIN)

Estate or Trust (FEIN)

SSN or ITIN

FEIN

Last name of nonresident partner or shareholder

First Name

Middle Initial

Address

City

Name of Pass-Through Entity

State

Do not use this form for a Corporation or Partnership

Colorado Account Number

ZIP

FEIN

Address

City

State

ZIP

The State may convert your check to a one-time electronic banking transaction. Your bank account may be debited as early as the same day received by the State. If converted, your check will
not be returned. If your check is rejected due to insufficient or uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically.

If No Payment Is Due, Do Not File This Form.
1. Colorado-source income for nonresident partner or shareholder	

1 $	

2. Colorado tax remitted, 4.4% of amount on line 1	

2 $