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Colorado Nonresident Partner/Shareholder Statement of Remittance
Extracted from PDF file 2023-colorado-form-108.pdf, last modified July 2022Nonresident Partner/Shareholder Statement of Remittance
0018 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 $
DR 0108 (2023) 2023 Statement of Colorado Tax Remittance
More about the Colorado Form 108 Corporate Income Tax Nonresident TY 2023
In general, partnerships should remit withholding for their nonresident partners. However, if a composite return is filed to include such nonresident partner/shareholder the withholding is not required. Nonresident partner withholding is due on the 15th day of the fourth month following the end of the taxable year.
We last updated the Nonresident Partner/Shareholder Statement of Remittance in February 2024, so this is the latest version of Form 108, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 108 directly from TaxFormFinder. You can print other Colorado tax forms here.
Related Colorado Corporate Income Tax Forms:
TaxFormFinder has an additional 64 Colorado income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Colorado Form 108.
| Form Code | Form Name |
|---|---|
| Form DR 1083 | Information with Respect to a Conveyance of a Colorado Real Property Interest |
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 108 from the Department of Revenue in February 2024.
Form 108 is a Colorado Corporate Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.
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 108
We have a total of eight past-year versions of Form 108 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 108
DR 0108 (2023) 2023 Statement of Colorado Tax Remittance
2022 Form 108
DR 0108 (2023) 2023 Statement of Colorado Tax Remittance
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