DR 0106EP — Composite Nonresident Estimated Tax

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# Colorado Partnership and S Corporation Estimated Income Tax

Instructions Taxpayers are required to make estimated payments during the tax year if their Colorado income tax due will exceed certain thresholds. This form is used for partnerships and S corporations to make estimated payments. In most cases, a partnership or S corporation must pay estimated tax if it will file a composite return on behalf of nonresident partners or nonresident shareholders or if the partnership or S corporation will make an election to file under the SALT Parity Act (section 39-22-343, C.R.S.). Estimated payments are required if the total composite payment (section 39-22-601 (2.7)(d) or (5.5)(d), C.R.S.) or SALT Parity Act tax due will exceed $5,000 for the tax year. Required Payments In general, payments are required quarterly, and the amount due is 25% of the required annual payment. The required annual payment is generally 70% of the actual net Colorado tax liability for the current year, or 100% of the actual net Colorado tax liability for the preceding year (whichever is less). The "tax liability" amount is either the total composite payment or SALT Parity Act tax liability. Remittance Payments and forms must be submitted using the same account number as will be used on the Colorado Partnership and S Corporation Income Tax Return (DR 0106). If for any reason, the account numbers are inconsistent, the Department must be notified in writing prior to filing the DR 0106. Send the notification to the address below. Mail this form with your payment to: Denver, CO 80261-0008 Write "2026 DR 0106EP" on your check or money order. Do not file this form if no payment is due or if you remitted payment electronically. Penalties Failure to timely remit estimated tax will result in an estimated tax penalty. An estimated tax penalty will also be calculated for each missed or underpaid payment. Refunds Estimated tax payments can only be claimed as prepayment credit on the 2026 Colorado income tax return. Therefore, estimated payments cannot be refunded until the 2026 Colorado income tax return is filed.

*DO=NOT=SEND* SALT Parity Act Election A partnership or S corporation may, on an annual basis, elect to be subject to tax at the entity level under the SALT Parity Act (section 39-22-343, C.R.S.). This is a binding election on the Partnership and S Corporation and all owners, and the election is irrevocable for the tax year. The election can be made during the tax year on this form DR 0106EP with an estimated payment or on form DR 1705 without an estimated payment. The election can also be made on the Colorado Partnership and S Corporation Income Tax Return (DR 0106) when it is filed after the close of the tax year. Mark this box only if the partnership or S corporation is making the election under the SALT Parity Act for this tax year. This election cannot be revoked for this tax year once it is made. A partnership or S corporation may make required estimated payments before making an election under the SALT Parity Act. Go Green with Revenue Online Colorado.gov/RevenueOnline allows taxpayers to file taxes, make payments and monitor their accounts. The DR 0106EP is not required to be sent if electronic payment is remitted through this site. Please be advised that a small processing fee may apply to online payments. Additional information, guidance publications and forms are available at Tax.Colorado.gov, or you can call 303-238-SERV (7378) for assistance.

(0042) 2026 Colorado Partnership and S Corporation Estimated Tax Payment Form Only return this payment form with a check or money order. Do Not Cut - Return Full Page Mark this box to indicate that this Partnership or S Corporation is electing to be subject to tax at the entity level under the SALT Parity Act (section 39-22-343, C.R.S.) for this tax year. This is a binding election on the Partnership or S Corporation and all owners, and the election cannot be revoked during the tax year. For the calendar year 2026 or the fiscal year: Beginning (MM/DD/26) Ending (MM/DD/YY) Return the DR 0106EP with check or money order payable to the "Colorado Department of Revenue". Mail payments to Colorado Department of Revenue, Denver, Colorado 80261-0008. This address and ZIP code is exclusive to the Colorado Department of Revenue, so a street address is not required. Write your Colorado Account Number or FEIN and "2026 DR 0106EP" on your check or money order. Do not send cash. Enclose, but do not staple or attach, your payment with this form. File only if you are making a payment of estimated tax. F E I N

# Colorado Account Number

Organization Name Address City State ZIP Due Date (MM/DD/YY) $ Amount of Payment 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

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