DR 0112EP — C Corp Estimated Tax Payment

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*DO=NOT=SEND* Corporate Estimated Income Tax Instructions See publication Corporate Income Tax Guide available at Tax.Colorado.gov for more information. General Rule In most cases, a corporation is required to pay estimated tax if it can reasonably expect the net tax liability will exceed $5,000 for 2026. For taxpayers with a short taxable year, please see the Corporate Income Tax Guide or refer to Department regulation 39-22-606 available at Tax.Colorado.gov for more information. Required Payments The required annual amount to be paid is the smaller of: • 70% of the actual net Colorado tax liability; or • 100% of the preceding year's net Colorado tax liability. This rule only applies if the preceding year was a 12-month tax year, the corporation filed a Colorado return, and the corporation is not defined as a large corporation* under section 6655 of the federal Internal Revenue Code. *Any large corporation may base their first quarter estimated tax payment on 25% of the tax liability from the previous year. However, the remaining payments must be based on the actual tax liability for the current year. If, after calculating the tax liability for the current year, it is determined that the first quarter was underestimated the shortage shall be calculated into and paid with the second quarter. Calculating the Payment Use the provided worksheet to calculate the amount of estimated tax owed. Payments and forms should be submitted using the same method (separate, consolidated, combined) and using the same account number as will be used on the C Corporation Income Tax Return (DR 0112). If, for any reason, the account numbers are inconsistent, the department must be notified in writing prior to filing DR 0112. Mail this notification to: Remit payments on or before the due date table provided on the next page (adjust for fiscal year taxpayers). It is strongly recommended that payments be remitted electronically to avoid processing delays. This form can be copied and used for each of the four quarterly payments, if an electronic payment cannot be made for any reason. Penalties Failure to timely remit estimated tax as necessary will result in an estimated tax penalty. Penalty will be calculated for each missed payment, late payment, or underpayment. For calculation specifics, or to remit this penalty before being billed, see form DR 0205, Underpayment of Corporate Estimated Tax. Go Green with Revenue Online Colorado.gov/RevenueOnline allows taxpayers to file taxes, remit payments and monitor their tax accounts. DR 0112EP 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 electronic payments. Additional information, guidance publications and forms are available at Tax.Colorado.gov or you may call 303-238-SERV (7378) for assistance.

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# Colorado Estimated Tax - Corporate Worksheet

Do not send, keep for your records 1. Estimated 2026 Colorado income tax - Corporate tax rate is 4.4% $ 00 2. Recapture of prior year credits $ 00 3. Total of lines 1 and 2 $ 00 4. Estimated 2026 credits $ 00 5. Colorado tax liability, subtract line 4 from 3 $ 00 6. Net estimated tax liability, line 5 multiplied by 70% $ 00 Payment Number Net Amount Due 2025 Overpayment Applied Payment Due Due Date 1 $ 00 $ 00 $ 00 April 15 2 $ 00 $ 00 $ 00 June 15 3 $ 00 $ 00 $ 00 September 15 4 $ 00 $ 00 $ 00 December 15 Round your payment to the nearest dollar. If paying by check, the amount on the check and the amount entered on the payment form must be the same. This will help maintain accuracy in your tax account. It is strongly recommended that estimated payments be submitted online at Colorado.gov/RevenueOnline to avoid problems or delays with the 2026 income tax return . Due Dates: If the due date falls on a weekend or legal holiday, payment will be due the next business day.

(0022) 2026 Corporate Estimated Tax Payment Form Only return this payment form with a check or money order. Do Not Cut - Return Full Page For the calendar year 2026 or the fiscal year: Beginning (MM/DD/26) Ending (MM/DD/YY) Return the DR 0112EP 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 0112EP" 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

Corporate 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

Do Not Cut - Return Full Page *260112EP19999*

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