Business Tax Deadlines

State filing information

Colorado

Business tax filing in Colorado: state returns, sales tax, other business taxes, and the federal dates that apply everywhere.

checked 2026-09-01Verified against Colorado Department of Revenue, Taxation Division. 12 sources.

Corporate income tax return

May 15
C Corporation Income Tax Return (DR 0112) and payment are due the 15th day of the 5th month following the close of the tax year...

Partnership / S corporation returns

April 15
Partnerships April 15; Same for S corporations

Sales tax return

20th of the following month
sales and use tax · Determined by the amount of state and state-administered sales tax collected per month (averaged over 12 months); the Department reviews annually...

Other business taxes

None noted
No franchise, gross receipts, or entity-level tax found.

Colorado Department of Revenue, Taxation Division

Rules in full

Corporate income tax

C Corporation Income Tax Return (DR 0112) and payment are due the 15th day of the 5th month following the close of the tax year (per the 2025 DR 0112 instructions, the Due Date Guide and the Corporate Income Tax Guide).

Extension. Automatic 6-month filing extension (November 15 for calendar-year filers); no extension for payment (use DR 0158-C for extension payments)

Partnerships and S corporations

SALT Parity Act (SB 22-124) allows partnerships and S corporations to make an annual, irrevocable election to pay Colorado income tax at the entity level for tax years 2022 onward (retroactive elections were allowed for 2018-2021). S corps are otherwise not taxed at entity level.

Sales and use tax

Due date. Returns (DR 0100) and payment due the 20th day of the month following the filing period (monthly, quarterly, annual and seasonal filers); next business day if the 20th falls on a weekend/holiday.

Filing frequency. Determined by the amount of state and state-administered sales tax collected per month (averaged over 12 months); the Department reviews annually and can move filers to more frequent schedules.

Thresholds. Effective April 14, 2026 (Rule 39-26-109): $50 or less per month may file annually (due January 20); less than $1,100 per month may file quarterly; $1,100 or more per month must file monthly. (Previously $15 / $300.) Wholesalers with liability of $600/year or less may file annually.

Prepayments. No prepayment/accelerated schedule; businesses paying more than $75,000 per year in state sales tax must remit by EFT.

Notes

Two recent changes: the C-corporation due date is now the 15th day of the 5th month (May 15) with extension to November 15, and sales-tax filing-frequency thresholds rose to $1,100/$50 per month effective April 14, 2026. Colorado has no franchise tax; the Periodic Report is filed with the Secretary of State and was not chased.

What we could not confirm. The effective date/legislation for the C-corp shift from the 15th day of the 4th month to the 5th month was not located; it appears in the 2025 DR 0112 instructions and current DOR pages, while secondary sources (instead.com) still show April 15/October 15. Other Colorado fees (e.g., the retail delivery fee) were not researched.

Minimum wage in Colorado

State minimum wage

$15.16
Since January 1, 2026

Next change

Indexed adjustment January 1, 2027, amount TBA
Consumer Price Index used for Colorado (constitutional text) · adjusts January 1

Tipped and local

Tipped cash wage $12.14
Local ordinances: Denver (City and County) $19.29, Edgewater $18.17, Boulder (city) $16.82, Boulder County (unincorporated areas) $16.82

Checked 2026-09-02 against Colorado Department of Labor and Employment, Division of Labor Standards and... (Colo). All scheduled minimum wage increases.

Federal dates that apply in Colorado

  1. NOV2Mon
    Employers (Payroll)
    FUTA deposit, Q3 2026 (if liability exceeds $500)
  2. NOV2Mon
    Employers (Payroll)
    Form 941, Q3 2026 (employer's quarterly return)
  3. NOV16Mon
    Tax-Exempt Organizations
    Form 990 extended return (Form 8868), tax year 2025
  4. DEC15Tue
    C-Corporations
    Q4 2026 corporate estimated tax (Form 1120-W)
  5. JAN15Fri
    Individuals & Sole Proprietors
    Q4 2026 estimated tax payment (Form 1040-ES)
  6. FEB1Mon
    Employers (Payroll)
    FUTA deposit, Q4 2026 (if liability exceeds $500)

All 2026 federal deadlines

Sources

  1. https://tax.colorado.gov/ official
  2. https://tax.colorado.gov/due-date-guide official
  3. https://tax.colorado.gov/sites/tax/files/documents/DR0112_2025.pdf official
  4. https://tax.colorado.gov/corporate-income-tax-guide official
  5. https://tax.colorado.gov/partnership-s-corporation-filing-information official
  6. https://tax.colorado.gov/filing-requirement-changes-for-partnerships-and-s-corporations official
  7. https://tax.colorado.gov/SALT-parity-act-election official
  8. https://tax.colorado.gov/sales-tax-filing-information official
  9. https://tax.colorado.gov/pay-sales-use-tax official
  10. https://www.instead.com/state-tax-deadlines/2025-colorado-state-tax-deadlines
  11. https://www.salestaxinstitute.com/resources/colorado-sales-tax-return-filing-frequency-rule-change
  12. https://www.taxjar.com/sales-tax/colorado

Checked 2026-09-01; researcher confidence 0.85. Corrections with a link to the state's own page: contact@businesstaxdeadlines.com.