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Colorado Estimated Corporation Coupon/Voucher
Extracted from PDF file 2023-colorado-form-112ep.pdf, last modified June 2022Estimated Corporation Coupon/Voucher
DR 0112EP (11/21/22) COLORADO DEPARTMENT OF REVENUE Denver CO 80261-0008 Tax.Colorado.gov *DO=NOT=SEND* Corporate Estimated Income Tax Instructions See publication Corporate Income Tax Guide available at Tax.Colorado.gov for more information. General Rule In most cases, a corporation is required to pay estimated tax if it can reasonably expect the net tax liability will exceed $5,000 for 2023. For taxpayers with a short taxable year, please see the Corporate Income Tax Guide or refer to Department regulation 39-22-606 available at Tax.Colorado.gov for more information. Required Payments The required annual amount to be paid is the smaller of: • 70% of the actual net Colorado tax liability; or • 100% of the preceding year’s net Colorado tax liability. This rule only applies if the preceding year was a 12-month tax year, the corporation filed a Colorado return, and the corporation is not defined as a large corporation* under section 6655 of the federal Internal Revenue Code. *Any large corporation may base their first quarter estimated tax payment on 25% of the tax liability from the previous year. However, the remaining payments must be based on the actual tax liability for the current year. If, after calculating the tax liability for the current year, it is determined that the first quarter was underestimated the shortage shall be calculated into and paid with the second quarter. Calculating the Payment Use the provided worksheet to calculate the amount of estimated tax owed. Payments and forms should be submitted using the same method (separate, consolidated, combined) and using the same account number as will be used on the C Corporation Income Tax Return (DR 0112). If, for any reason, the account numbers are inconsistent, the department must be notified in writing prior to filing DR 0112. Mail this notification to: Colorado Department of Revenue Denver CO 80261-0008 Remit payments on or before the due date table provided on the next page (adjust for fiscal year taxpayers). It is strongly recommended that payments be remitted electronically to avoid processing delays. This form can be copied and used for each of the four quarterly payments, if an electronic payment cannot be made for any reason. Penalties Failure to timely remit estimated tax as necessary will result in an estimated tax penalty. Penalty will be calculated for each missed payment, late payment, or underpayment. For calculation specifics, or to remit this penalty before being billed, see form DR 0205, Underpayment of Corporate Estimated Tax. Go Green with Revenue Online Colorado.gov/RevenueOnline allows taxpayers to file taxes, make payments and monitor their accounts. The DR 0112EP is not required to be sent if electronic payment is made through this site. Please be advised that a nominal processing fee may apply to online payments. Pay by Electronic Funds Transfer (EFT) EFT payments can be made safely, for free, and can be scheduled up to 12 months ahead of time to avoid forgetting to make a quarterly payment. This requires pre-registration before payments can be made.Visit Tax.Colorado.gov/electronic-funds-transfer for registration information. Additional information, guidance publications and forms are available at Tax.Colorado.gov or you may call 303-238-SERV (7378) for assistance. DR 0112EP (11/21/22) COLORADO DEPARTMENT OF REVENUE Denver CO 80261-0008 Tax.Colorado.gov *DO=NOT=SEND* Colorado Estimated Tax — Corporate Worksheet Do not send, keep for your records 1. Estimated 2023 Colorado income tax — Corporate tax rate is 4.4% $ 00 2. Recapture of prior year credits $ 00 3. Total of lines 1 and 2 $ 00 4. Estimated 2023 credits $ 00 5. Colorado tax liability, subtract line 4 from line 3 $ 00 6. Net estimated tax liability, line 5 multiplied by 70% $ 00 Payment Number 2022 Overpayment Applied Net Amount Due Payment Due Due Dates 1 $ 00 $ 00 $ 00 April 15 2 $ 00 $ 00 $ 00 June 15 3 $ 00 $ 00 $ 00 September 15 4 $ 00 $ 00 $ 00 December 15 Round your payment to the nearest dollar. If paying by check, the amount on the check and the amount entered on the payment form must be the same. This will help maintain accuracy in your tax account. It is strongly recommended that estimated payments be submitted online at Colorado.gov/RevenueOnline or by EFT at Tax.Colorado.gov/electronic-funds-transfer to avoid problems or delays with the 2023 income tax return. Due Dates: If the due date falls on a weekend or federal holiday, payment will be due the next business day. (0022) DR 0112EP (11/21/22) COLORADO DEPARTMENT OF REVENUE Denver CO 80261-0008 Tax.Colorado.gov Page 1 of 1 *230112EP19999* 2023 Corporate Estimated Tax Payment Form Only return this payment form with a check or money order. DO NOT CUT – Return Full Page DR 0112EP For the calendar year 2023 or the fiscal year: Beginning (MM/DD/23) Ending (MM/DD/YY) Return the DR 0112EP 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. Write your Colorado Account Number or FEIN and “2023 DR 0112EP” on your check or money order. Do not send cash. Enclose, but do not staple or attach, your payment with this form. File only if you are making a payment of estimated tax. FEIN Colorado Account Number Corporation Name 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. Due Date (MM/DD/YY) Amount of Payment $ DO NOT CUT – Return Full Page. IF NO PAYMENT IS DUE, DO NOT FILE THIS FORM.
DR 0112EP, Corporate Estimated Income Tax
More about the Colorado Form 112EP Corporate Income Tax Estimated TY 2023
In most cases, a corporation is required to pay estimated tax if it can reasonably expect the net tax liability will exceed $5,000 for the tax year. For taxpayers with a short taxable year, please see FYI Income 51 or refer to Department regulation 39-22-606 available at Colorado.gov/Tax for more information.
We last updated the Estimated Corporation Coupon/Voucher in February 2023, so this is the latest version of Form 112EP, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 112EP directly from TaxFormFinder. You can print other Colorado tax forms here.
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TaxFormFinder has an additional 64 Colorado income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form DR 0074 | Enterprise Zone Pre-Certification for Business |
| 112 Booklet | C-Corporation Income Tax Return Booklet |
| Form DR 5714 | Request for Copy of Form Filed |
| Form 106 | Partnership / S-Corporation Pass-Through Entities Tax Booklet |
| Form DR 0617 | Innovative Motor Vehicle Credit |
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 112EP from the Department of Revenue in February 2023.
Form 112EP is a Colorado Corporate Income Tax form. While most taxpayers have income taxes automatically withheld every pay period by their employer, taxpayers who earn money that is not subject to withholding (such as self employed income, investment returns, etc) are often required to make estimated tax payments on a quarterly basis. Failure to make correct estimated payments can result in interest or penalties.
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 112EP
We have a total of nine past-year versions of Form 112EP in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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