TAX NEWS - January 2010

Colorado Income Tax Payments: Cash or Check

Cash Payments

Paying your Colorado individual income tax with cash is discouraged but if you must by pay with cash, the transaction must be done in person at a  Colorado Department of Revenue office.  Cash is not accepted by mail.  If the income tax filing is on paper, bring the paper return with you when you make the payment.  If the return is filed electronically, the cash payment must be made with the Individual Income Tax Payment Voucher (DR 0900).
 

Check or Money Order Payments

When filing an income tax return electronically via Colorado NetFile or any other type of electronic filing method, such as tax computer software, any online tax filing service or through a tax professional, taxpayers should use the Individual Income Tax Payment Voucher (DR 0900) to submit their check or money order payable to the Colorado Department of Revenue.  A check should never be sent to the Department of Revenue without a voucher form.  Do not send a copy of the return.

The DR 0900 voucher is included in the Colorado 104 Individual Income Tax Booklet.

The DR 0900 is not submitted electronically.  You must manually fill out the payment voucher and mail it with your check or money order to:
 
Colorado Department of Revenue
Denver, CO  80261-0008

When filing an income tax return on paper, you want to ensure that the payment is credited to your account by writing your social security number (write the primary social security number and always use that social security number first in all joint filings) on the check and the words 'Form 104' on the check.  Do not staple the check to your paper return.  Use the address on the Colorado 104 form when you mail your paper form and payment.

REMEMBER:  When a check is mailed in it MUST come in with either a DR 0900 voucher or an income tax return.