Colorado Electronic Filing Declaration - C-Corporation

Electronic Filing Declaration - C-Corporation
DR 8454 State of Colorado Income Tax Declaration for Online Electronic Filing
*DO=NOT=SEND*

DR 8454 (01/26/23)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0005
Tax.Colorado.gov

Instructions

Responsibility for this Form
If electronically filing more than one return for a taxpayer or
entity/business, a separate DR 8454 is required for each
qualifying entity. By participating in the electronic filing option,
the PC online filer agrees to maintain this form (DR 8454)
for four years from the due date of the return or the date the
return was filed, whichever is later. The PC online filer also
agrees to present this form upon request to the Department
of Revenue at any time during the four-year period.
DO NOT MAIL THIS FORM TO THE IRS OR THE
COLORADO DEPARTMENT OF REVENUE unless
you receive a request from the Colorado Department of
Revenue for this document.
Line Instructions
Name, Address, and Social Security Number
Print or type this information in the space provided exactly
as it is shown on the electronically filed Colorado tax
return form.
Part I - TAX RETURN INFORMATION
Individual Income
Line 1	 Report the total income from federal Form 1040,
line 9.
Line 2 	 Report the amount of taxable income reported on
federal Form 1040, line 15.
Line 3 	 Report the amount of tax reported on Colorado
Form 104, line 19.
Line 4	 Report the amount indicated as Colorado
withholding tax from Colorado Form 104 line 20.
Corporate Income
Line 1	 Report the total income from Federal Form 1120.
Line 2	 Report the amount of taxable income reported on
Federal Form 1120.
Line 3	 Report the amount of tax reported on Colorado
Form 112, line 18.
Line 4	 Report the amount indicated as Colorado
payments from Colorado Form 112 line 25.
Partnership/S-Corp Income
Line 1	 Report the total income from federal Schedule K.
Line 2	 Allowable deduction from federal Schedule K.
Line 3	 Report the amount of tax reported on Colorado
Form 106, line 15 in Part II or line 20 in Part III, if
applicable.
Line 4	 Report the amount indicated as Colorado
payments from Colorado Form 106 line 22 in
Part IV.
Fiduciary Income
Line 1	 Report the total income from Federal Form 1041.
Line 2	 Report the amount of taxable income reported on
Federal Form 1041.

Line 3	 Report the amount of tax reported on Colorado
Form 105, line 9.
Line 4	 Report the amount indicated as Colorado
payments from Colorado Form 105 line 17.
Please note: The name of the estate/trust should be
entered in the "Taxpayer Last Name or Business Name"
field and the fiduciary name should be entered in the
"First Name or Business DBA if different from Business
Name" field.
Part II - DECLARATION OF TAXPAYER (TAXPAYER
USING ERO OR TAXPAYER WHO IS A PC FILER)
All Taxpayers
All Taxpayers are required to sign and date the DR 8454
at the time of filing. An electronically transmitted income
tax return will not be considered complete and/or filed until
the DR 8454 has been signed/dated by all appropriate
taxpayers. Retain a copy of this form in your records for
four years. When feasible, attach this form in PDF format to
the e-filed return, but do not mail this form to the Colorado
Department of Revenue or the IRS unless requested.
Taxpayers Using an Electronic Return Originator (ERO)
or Preparer
Taxpayers who use an ERO or tax preparer should
maintain copies of all information given to them by the
ERO or tax preparer for the period covered by the statute
of limitations, but are not required to mail anything to the
Colorado Department of Revenue at the time of filing.
Part III - DECLARATION OF ELECTRONIC RETURN
ORIGINATOR (ERO), PREPARER OR TRANSMITTER
The ERO or the preparer of the return is required to sign
and date the DR 8454 at the time of filing. If the ERO is
also the preparer, the check box labeled "Check if also
preparer" must be checked. The ERO or preparer is also
required to report their Social Security Number or preparer
identification number (PTIN) in the space provided. If the
taxpayer is the preparer, PART III does not need to be
signed/dated.
OTHER INFORMATION
Colorado Statute of Limitations
The general rule for the Colorado statute of limitations
is the federal statute of limitations plus one year, or four
years from the federal due date of the return or the date the
return was filed, whichever is later.
DR 8454 on Demand by Colorado Department of
Revenue
The paid preparer is also responsible for establishing
and maintaining a system that allows retrieval of any
particular DR 8454 and attachments by taxpayer social
security number on demand by the Colorado Department
of Revenue.

*228454==19999*

DR 8454 (01/26/23)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0005
Tax.Colorado.gov
Page 1 of 1

State of Colorado Income Tax Declaration
for Online Electronic Filing

Do not mail this form to the IRS or the Colorado
Department of Revenue. Retain with your records.

For Tax Year (MM/DD/YY)

or Fiscal Year beginning (MM/DD/YY)

Tax Type

Individual Income
(DR 0104)

Corporate Income
(DR 0112)

Partnership/S-Corp Income
(DR 0106)

Fiduciary Income
(DR 0105)

Taxpayer Last Name or Business Name

First Name or Business DBA if different from Business Name

Middle Initial

Spouse's Last Name (if applicable)

First Name

Middle Initial

Taxpayer SSN or ITIN

Spouse SSN or ITIN (if applicable)

Taxpayer or Business Address

FEIN

City

State

ZIP

Part I — Tax Return Information
1.	Total Income from your federal return (see instructions for more information)
2.	Taxable Income (or allowable deduction) from your federal return (see instructions
for more information)

1 $

3.	Colorado Tax from your Colorado return (see instructions for more information)
4.	Colorado Tax Withheld or Payments, from your Colorado return (see instructions
or more information)
Part II — Declaration of Tax Payer

3 $

2 $

4 $

Under penalties of perjury, I declare that the information I have provided for electronic filing and the amounts shown in Part I above agree with the amounts shown on my
Federal/Colorado income tax returns, and that said tax returns, statements, schedules and attachments are true, correct, and complete to the best of my knowledge and belief.
I understand that I (or my Electronic Return Originator (ERO) if applicable) may be required to provide paper copies of this declaration, my returns, withholding statements,
schedules, and attachments upon request by the Colorado Department of Revenue at any time during the period covered by the Colorado statute of limitations.

Signature

Date (MM/DD/YY)

Spouse's Signature (If Joint Return, Both Must Sign)

Date (MM/DD/YY)

Part III — Declaration of ERO/Preparer/Transmitter
If the transmitter did not prepare the tax return, check here
If I am not the preparer, I declare only that the amounts shown in Part I above agree with the amounts shown on the taxpayer's Federal/Colorado income tax returns. If I am
the preparer, under penalties of perjury I declare that I have reviewed the above taxpayer's Federal/Colorado income tax returns and that the information provided to me by the
taxpayer and the amounts shown in Part I above agree with the amounts shown on said tax returns, and that said tax returns, statements, schedules, and attachments are true,
correct, and complete to the best of my knowledge and belief. As preparer, I further declare that I have obtained the taxpayer's signature on this form at the time of filing and
have provided the taxpayer with copies of all forms and information filed. I also agree to maintain this signed Form (DR 8454) for the period covered by the Colorado statute
of limitations, and to provide paper copies of this declaration, said returns, withholding statements, schedules and attachments upon request by the Colorado Department of
Revenue at any time during this period.

ERO's Signature

Preparer Identification Number, Your SSN, or ITIN

Date (MM/DD/YY)

Check if also Preparer