Colorado Nonresident Beneficiary Estimated Income Tax Payment Form

Nonresident Beneficiary Estimated Income Tax Payment Form
Colorado Fiduciary Income Tax Filing Guide Book 105
*240104BE19999*

DR 0104BEP (10/25/23)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0008
Tax.Colorado.gov
Page 1 of 1

2024 Colorado Nonresident Beneficiary
Estimated Income Tax Payment
Only return this form with a check or money order
Withholding For Nonresident Beneficiaries

Every fiduciary of an estate or trust with a nonresident
beneficiary who receives net income from real or
tangible personal property within Colorado shall
withhold and pay taxes to the Department of Revenue
out of the income to be distributed to such nonresident
beneficiary. Payment is due within 30 days of the
distribution to the nonresident beneficiary.
The amount to be withheld is 4.4% of the beneficiary’s
share of this income, computed without exemption,

unless the nonresident beneficiary files a timely return
of this total income from sources within Colorado, in
which case the fiduciary shall withhold and pay only the
amount of tax disclosed by the beneficiary’s return.
Use form DR 0104BEP on this page to make the
payment. File form DR 0104BEP using the name,
address and Social Security number of the beneficiary.
Photocopy additional copies of form DR 0104BEP
as needed. Payment is due at the time the income is
distributed.

DO NOT CUT – Return Full Page

(0068)

DR 0104BEP

Return form with check or money order payable to the Colorado Department of Revenue, Denver, Colorado 80261-0008.
Write the beneficiary’s Social Security number or ITIN and “2024 DR 0104BEP” on the check or money order. Do
not send cash. File only if you are making a payment. Submit a separate check or money order for each document.
Payment is due at the time the income is distributed.
SSN or ITIN

Beneficiary’s Last Name

First Name

Middle Initial

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.

Amount of Payment

$	

DO NOT CUT – Return Full Page. IF NO PAYMENT IS DUE, DO NOT FILE THIS FORM.