Colorado Department of Revenue Forms & Instructions
DR 0108 — Statement of Colorado Tax Remittance
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*230108==19999* Denver CO 80261-0008 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. 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 State ZIP Do not use this form for a Corporation or Partnership Name of Pass-Through Entity Colorado Account Number 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 $
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