Colorado Estate Tax Return

Estate Tax Return
DR 1210
DR 1210 (10/03)
COLORADO DEPARTMENT OF REVENUE
1375 SHERMAN STREET
DENVER CO 80261
www.taxcolorado.com

COLORADO ESTATE TAX RETURN
DUE DATE: ON OR BEFORE THE DATE THE
FEDERAL RETURN IS REQUIRED TO BE FILED.

TO BE FILED ONLY IF DATE OF DEATH IS ON OR AFTER JANUARY 1, 1980. CHECK THE
APPLICABLE STATEMENT LISTED BELOW:

A Federal return is not required to be filed but a Certificate of Estate Tax Determination
is requested. Complete Sections I and II below.
A Federal return is attached but no Colorado estate tax is due. A Certificate of
Estate Tax Determination is requested. Complete Sections I and II below.
A Federal return is attached and a Colorado estate tax is due. A Certificate of Estate
Tax Determination is requested.

Department of Revenue Use Only

FOR DEPARTMENT USE ONLY
ACCOUNT NUMBER: L2126495

PERIOD _____________________

Attached is a payment for Colorado tax in amount

(999) $

The amount of payment was computed in accordance with Schedule A, B, C and
Recapitulation page 2.

An extension of time to file the Federal return

has

has not been approved.

A true copy of such approved extension is attached. Extension date: ________________________
An extension of time to pay the Federal tax

has

LIABILITY: 2800-800

has not been approved.

A true copy of such approved extension is attached. Extension date: _______________________

Decedent was:
Domiciliary
Non-Domiciliary
of Colorado.
Alien
The Estate has elected
10 yr
15 yr
installment payments.
First payment due date:
____________________

SECTION I
Estate of
Domicile at Date of Death (Number and Street)

Date of Death
City

Name of Personal Representative or person filing return
City

County

State

Zip

Address (Number and Street)
State

Name of Attorney
City

Decedent's Social Security Number

Zip

Telephone

Address (Number and Street)
State

Zip

Telephone:

SECTION II
Enter the total gross value of the decedent's estate. Gross value means the total value of assets before any deductions.
Colorado Assets
Non-Colorado Assets
TOTAL

I declare, under penalties of perjury in the second degree, that I have examined this return including any and all accompanying
schedules or attachments and that I believe the same to be true and correct as to every material matter.
Signature of person filing return

Title

Date

Signature of person preparing return

Title

Date

SCHEDULE A - Computation of Tax - Domiciliary Decedent's Estate - Federal Estate Tax
1.
Total State death tax credit allowable for Federal estate tax purposes . . . . . . . . . . . . . . . . . . . . . . . . . . . $
2.

Taxes paid to other states qualifying for Federal estate tax State death tax credit.
(Attach copy of return. Provide evidence of payment as soon as possible.) . . . . . . . $

3.

Proration of Federal estate tax State death tax credit:
a.
Gross value for Federal estate tax purposes of property in states other
than Colorado (identify on attached Federal tax return) . . . . . . . . . . . . . . . . . . . $
b.
Gross value of decedent's estate for Federal estate tax purposes . . . . . . . . . . . $
c.
Percent of estate for Federal estate tax purposes located in states other
than Colorado (line 3a divided by line 3b.) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d.
Amount of credit attributable to property located in states other than
Colorado (line 1 multiplied by line 3c.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . $

%

................... $

4.

Deduction for taxes paid to other states (line 2 or line 3d, whichever is smaller)

5.

Tax payable to Colorado (line 1 less line 4). Enter on line 11, below. . . . . . . . . . . . . . . . . . . . . . . . . . .

$

SCHEDULE B - Computation of Tax - Non-Domiciliary or Alien Decedent's Estate - Federal Estate Tax
1.
Total State death tax credit allowable for Federal estate tax purposes . . . . . . . . . . . . . . . . . . . . . . . . . . .

$

2.

Gross value for Federal estate tax purposes of property located in Colorado
(identify on attached Federal estate tax return) . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

Gross value of decedent's estate for Federal estate tax purposes . . . . . . . . . . . . . . . . $

4.

Percent of Federal estate located in Colorado (line 2 divided by line 3)

5.

Tax payable to Colorado (line 1 multiplied by line 4). Enter on line 11, below.. . . . . . . . . . . . . . . . . . . . . . $

$

..........

%

SCHEDULE C - Computation of Tax - Generation Skipping Transfer Tax
6.
Total State death tax credit allowable for Federal generation skipping transfer tax purposes . . . . . . . . . . . . $
7.

8.

Gross value for Federal generation skipping transfer tax purposes of property located in
Colorado (identify on attached Federal generation skipping transfer tax return) . . . . . $
Gross value of estate for Federal generation skipping transfer tax purposes . . . . . . . . $

9.

Percent of property subject to Federal generation skipping transfer tax located in
Colorado (line 7 divided by line 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10.

Tax payable to Colorado (line 6 multiplied by line 9). Enter on line 11, below. . . . . . . . . . . . . . . . . . . . . . . $

%

RECAPITULATION
(05)
11. Amount of tax payable to Colorado (Schedule A line 5 or Schedule B line 5, plus line 10) . . . . . . . . . . . .
12. Penalties:
Date of death prior to January 1, 1986:
(01)
Late filing penalty (5% for each month or portion thereof - maximum penalty 25%) . . . . . . . . . .
Date of death on or after January 1, 1986:
(01)
Late filing penalty (5% for each month or portion thereof - maximum penalty 20%) . . . . . . . . .
Late payment penalty (the greater of $15.00 or 5% for each month or portion . . . . . . . . . . . . . . (09)
thereof - maximum penalty 20%)
NOTE: If the late filing and late payment penalties both apply, only one of the two shall
be assessed.
% from

to

$

$
$
$

. . . . . . . . . . . . . . (03) $

13.

Interest at

14.

Total tax, penalty, and interest payable (total of lines 11, 12, and 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . $

15.

Prior payments (attach explanation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $

16.

$
Balance due (line 14 minus line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .