Colorado Estimated Tax Payments 2026

Colorado’s test is the net tax you expect to owe for 2026 after withholding and credits. The form says “in most cases”, so read the full instructions if you think an exception applies to you. Those who file joint returns pay under the name and number that will be listed first on the return.

• In most cases, you must pay estimated tax if you expect to owe more than $1,000 in net tax for 2026, after subtracting any withholding or credits you might have.

  “In most cases, you must pay estimated tax if you expect to owe more than $1,000 in net tax for 2026, after subtracting any withholding or credits you might have.”

• Estimated tax is the method used to pay tax on income that is not subject to withholding.

  “Estimated tax is the method used to pay tax on income that is not subject to withholding.”

• Those who file joint returns must make the payment under the taxpayer name and Social Security or ID number that will be listed first on the income tax return.

  “Those who file joint returns must make the payment under the taxpayer name and Social Security or I D number that will be listed first on the income tax return.”

The 2026 DR 0104EP lists the amounts below under “The required annual amount to be paid is the smaller of”, each with the conditions quoted. The form does not explain how the lists combine beyond that wording, so use the form and the Department’s Individual Income Tax Guide rather than this summary. Its worksheet figures the estimate from your estimated 2026 Colorado taxable income, and it divides into four installments with any 2025 overpayment applied first.

• The required annual amount to be paid is the smaller of the amounts listed below.

  “The required annual amount to be paid is the smaller of:”

• 70% of the actual net Colorado tax liability, or

  “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 individual filed a Colorado return, and the federal adjusted gross income on that return was $150,000 or less (or, if married filing separately, $75,000 or less).

  “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 individual filed a Colorado return, and the federal adjusted gross income on that return was $150,000 or less (or, if married filing separately, $75,000 or less), or”

• 110% of the preceding year’s net Colorado tax liability. This amount applies only if the preceding year was a 12-month year, and the individual filed a Colorado return.

  “110% of the preceding year’s net Colorado tax liability. This amount applies only if the preceding year was a 12-month year, and the individual filed a Colorado return, or”

• If at least 2/3 of your income is from farming or fishing, 50% of the actual net Colorado tax liability.

  “If at least 2/3 of your income is from farming or fishing, 50% of the actual net Colorado tax liability.”

• Worksheet line 2: Estimated 2026 Colorado income tax — 4.4% of line 1 (estimated 2026 Colorado taxable income).

  “Estimated 2026 Colorado income tax — 4.4% of line 1”

• Any overpayment designated for carryforward on your Colorado income tax return from the previous year will be applied to the first estimated tax payment due for this tax period.

  “Any overpayment designated for carryforward on your Colorado income tax return from the previous year will be applied to the first estimated tax payment due for this tax period.”

The Department recommends paying online through Revenue Online. The page lists a credit or debit card or e-check without logging in, and electronic funds transfer if you registered in advance. The form notes that a small processing fee may apply to electronic payments.

To mail a payment, send the check or money order with the 2026 DR 0104EP payment form to the Colorado Department of Revenue, Denver, Colorado 80261-0008. The check is payable to the Colorado Department of Revenue; write your Social Security number or ITIN and “2026 DR 0104EP” on it. The Department says to file the form only if you are paying estimated tax and cannot pay online.

• Credit/debit card or e-check through Revenue Online. You do not need to be logged in to your Revenue Online account to make the payment.

  “Credit/debit card or e-check through Revenue Online. You do not need to be logged in to your Revenue Online account to make the payment.”

• Please be advised that a small processing fee may apply to electronic payments.

  “Please be advised that a small processing fee may apply to electronic payments.”

• You must register in advance for Electronic Funds Transfer.

  “You must register in advance for Electronic Funds Transfer.”

• Write your Social Security number or ITIN and “2026 DR 0104EP” on your check or money order.

  “Write your Social Security number or I T I N and “2026 DR 0104E P” on your check or money order.”

• File only if you are making a payment of estimated tax and are unable to pay online.

  “File only if you are making a payment of estimated tax and are unable to pay online.”

• Estimated tax payments can only be claimed as a prepayment credit on the 2026 Colorado income tax return, so they cannot be refunded until that return is filed.

  “Estimated tax payments can only be claimed as prepayment credit on the 2026 Colorado income tax return.”

Official page: Colorado Department of Revenue: Individual Income Tax Estimated Payments. Form: Form DR 0104EP (2026 Colorado Estimated Income Tax Payment Form).

The 2026 DR 0104EP says failing to remit estimated tax on time as necessary results in an estimated tax penalty, calculated for each missed, late or underpaid payment, and points to Form DR 0204, Underpayment of Individual Estimated Tax, to calculate it or to pay it before being billed. If you use an annualized method for your federal estimated payments, the form says you may use it for Colorado as well; the Individual Income Tax Guide has the specific instructions. This page does not state a penalty rate because the 2026 form does not.

• Failure to timely remit estimated tax as necessary will result in an Estimated Tax Penalty.

  “Failure to timely remit estimated tax as necessary will result in an Estimated Tax Penalty.”

• By law, exceptions will be given to farmers or fishermen who file and remit full payment by March 1.

  “By law, exceptions will be given to farmers or fishermen who file and remit full payment by March 1.”

• Otherwise, penalty will be calculated for each missed, late, or underpaid payment.

  “Otherwise, penalty will be calculated for each missed, late, or underpaid payment.”

• To calculate the penalty, or to pay it before being billed, see form DR 0204, Underpayment of Individual Estimated Tax.

  “see form DR 0204, Underpayment of Individual Estimated Tax.”

• If you use an annualized method to file estimated payments for your federal income tax, you may file using this method for Colorado estimated payments.

  “If you use an annualized method to file estimated payments for your federal income tax, you may file using this method for Colorado estimated payments.”