Colorado Real Property Interest - Payment of Withholding

Real Property Interest - Payment of Withholding
2023 Payment of Withholding Tax on Certain Colorado Real Property Interest Transfers DR 1079
DR 1079 (06/27/22)	
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0006
Tax.Colorado.gov
Page 1 of 1

*231079==19999*

2023 Payment of Withholding Tax
on Certain Colorado Real Property Interest Transfers
Instructions

Only return this form with a check or money order
Use the DR 1079 to remit Colorado tax withheld on transfers of Be sure to round your payment to the nearest dollar. The
real property interests. The determination of the amount to be
amount on the check and the amount entered on the payment
withheld, if any, will be made on the DR 1083.
form must be the same.
The amount of the withholding tax remitted will be credited
to the Colorado income tax account of the transferor, similar
to wage withholding. The transferor must claim credit for the
payment on the Colorado income tax return. For this reason it
is extremely important that a separate DR 1079 is completed
for each transferor who will be required to file a Colorado
income tax return, and that the correct Social Security number
or ITIN (for individuals) or Colorado Account Number or FEIN
(for other business entities) is listed on each form.
Send the DR 1079, remittance for the tax withheld and the DR
1083 to the Colorado Department of Revenue, Denver, CO
80261-0006, within 30 days of the date of closing.

For Privacy Act Notice, see publication FYI General 2.
Write the transferor's Social Security number, ITIN, FEIN, or
Colorado Account Number and “2023 DR 1079” on your check
or money order.
Do not send cash.
Enclose, but do not staple or attach, your payment with this
entire form. File only if you are making a payment.
Mail to and make checks payable to:
Colorado Department of Revenue
Denver CO 80261-0006
These addresses and ZIP codes are exclusive to the Colorado
Department of Revenue, so a street address is not required.

Photocopy for your records.

DO NOT CUT – Return Full Page
DR 1079

SSN or ITIN

FEIN

Colorado Account Number

Transferor is (check one):
(0010) Individual

(0020) Corporation

 (0030) Estate or Trust

(0040) Partnership or S Corporation

Last Name of Transferor or Transferor's Business Name

First Name

Middle Initial

Spouse's Last Name (if applicable) or Fiduciary

First Name

Middle Initial

Address

City

State

ZIP

Amount of Payment
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.

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