Enlarge image | DR 8454 (01/26/23) COLORADO DEPARTMENT OF REVENUE Denver CO 80261-0005 *DO=NOT=SEND* Tax.Colorado.gov Instructions Responsibility for this Form Line 3 Report the amount of tax reported on Colorado If electronically filing more than one return for a taxpayer or Form 105, line 9. entity/business, a separate DR 8454 is required for each Line 4 Report the amount indicated as Colorado qualifying entity. By participating in the electronic filing option, payments from Colorado Form 105 line 17. the PC online filer agrees to maintain this form (DR 8454) Please note: The name of the estate/trust should be for four years from the due date of the return or the date the entered in the "Taxpayer Last Name or Business Name" return was filed, whichever is later. The PC online filer also field and the fiduciary name should be entered in the agrees to present this form upon request to the Department "First Name or Business DBA if different from Business of Revenue at any time during the four-year period. Name" field. DO NOT MAIL THIS FORM TO THE IRS OR THE Part II - DECLARATION OF TAXPAYER (TAXPAYER COLORADO DEPARTMENT OF REVENUE unless USING ERO OR TAXPAYER WHO IS A PC FILER) you receive a request from the Colorado Department of Revenue for this document. All Taxpayers All Taxpayers are required to sign and date the DR 8454 Line Instructions at the time of filing. An electronically transmitted income tax return will not be considered complete and/or filed until Name, Address, and Social Security Number Print or type this information in the space provided exactly the DR 8454 has been signed/dated by all appropriate as it is shown on the electronically filed Colorado tax taxpayers. Retain a copy of this form in your records for return form. four years. When feasible, attach this form in PDF format to the e-filed return, but do not mail this form to the Colorado Part I - TAX RETURN INFORMATION Department of Revenue or the IRS unless requested. Individual Income Taxpayers Using an Electronic Return Originator (ERO) Line 1 Report the total income from federal Form 1040, or Preparer line 9. Taxpayers who use an ERO or tax preparer should Line 2 Report the amount of taxable income reported on maintain copies of all information given to them by the federal Form 1040, line 15. ERO or tax preparer for the period covered by the statute of limitations, but are not required to mail anything to the Line 3 Report the amount of tax reported on Colorado Colorado Department of Revenue at the time of filing. Form 104, line 19. Line 4 Report the amount indicated as Colorado Part III - DECLARATION OF ELECTRONIC RETURN withholding tax from Colorado Form 104 line 20. ORIGINATOR (ERO), PREPARER OR TRANSMITTER Corporate Income The ERO or the preparer of the return is required to sign Line 1 Report the total income from Federal Form 1120. and date the DR 8454 at the time of filing. If the ERO is Line 2 Report the amount of taxable income reported on also the preparer, the check box labeled "Check if also Federal Form 1120. preparer" must be checked. The ERO or preparer is also required to report their Social Security Number or preparer Line 3 Report the amount of tax reported on Colorado identification number (PTIN) in the space provided. If the Form 112, line 18. taxpayer is the preparer, PART III does not need to be Line 4 Report the amount indicated as Colorado signed/dated. payments from Colorado Form 112 line 25. Partnership/S-Corp Income OTHER INFORMATION Line 1 Report the total income from federal Schedule K. Colorado Statute of Limitations Line 2 Allowable deduction from federal Schedule K. The general rule for the Colorado statute of limitations Line 3 Report the amount of tax reported on Colorado is the federal statute of limitations plus one year, or four Form 106, line 15 in Part II or line 20 in Part III, if years from the federal due date of the return or the date the applicable. return was filed, whichever is later. Line 4 Report the amount indicated as Colorado DR 8454 on Demand by Colorado Department of payments from Colorado Form 106 line 22 in Revenue Part IV. The paid preparer is also responsible for establishing Fiduciary Income and maintaining a system that allows retrieval of any Line 1 Report the total income from Federal Form 1041. particular DR 8454 and attachments by taxpayer social Line 2 Report the amount of taxable income reported on security number on demand by the Colorado Department Federal Form 1041. of Revenue. |
Enlarge image | DR 8454 (01/26/23) COLORADO DEPARTMENT OF REVENUE Denver CO 80261-0005 *228454==19999* Tax.Colorado.gov Page 1 of 1 State of Colorado Income Tax Declaration for Online Electronic Filing Do not mail this form to the IRS or the Colorado For Tax Year (MM/DD/YY) or Fiscal Year beginning (MM/DD/YY) Department of Revenue. Retain with your records. Tax Type Individual Income Corporate Income Partnership/S-Corp Income Fiduciary Income (DR 0104) (DR 0112) (DR 0106) (DR 0105) Taxpayer Last Name or Business Name First Name or Business DBA if different from Business Name Middle Initial Spouse's Last Name (if applicable) First Name Middle Initial Taxpayer SSN or ITIN Spouse SSN or ITIN (if applicable) FEIN Taxpayer or Business Address City State ZIP Part I — Tax Return Information 1. Total Income from your federal return (see instructions for more information) 1 $ 2. Taxable Income (or allowable deduction) from your federal return (see instructions for more information) 2 $ 3. Colorado Tax from your Colorado return (see instructions for more information) 3 $ 4. Colorado Tax Withheld or Payments, from your Colorado return (see instructions or more information) 4 $ Part II — Declaration of Tax Payer Under penalties of perjury, I declare that the information I have provided for electronic filing and the amounts shown in Part I above agree with the amounts shown on my Federal/Colorado income tax returns, and that said tax returns, statements, schedules and attachments are true, correct, and complete to the best of my knowledge and belief. I understand that I (or my Electronic Return Originator (ERO) if applicable) may be required to provide paper copies of this declaration, my returns, withholding statements, schedules, and attachments upon request by the Colorado Department of Revenue at any time during the period covered by the Colorado statute of limitations. Signature Date (MM/DD/YY) Spouse's Signature (If Joint Return, Both Must Sign) Date (MM/DD/YY) Part III — Declaration of ERO/Preparer/Transmitter If the transmitter did not prepare the tax return, check here If I am not the preparer, I declare only that the amounts shown in Part I above agree with the amounts shown on the taxpayer's Federal/Colorado income tax returns. If I am the preparer, under penalties of perjury I declare that I have reviewed the above taxpayer's Federal/Colorado income tax returns and that the information provided to me by the taxpayer and the amounts shown in Part I above agree with the amounts shown on said tax returns, and that said tax returns, statements, schedules, and attachments are true, correct, and complete to the best of my knowledge and belief. As preparer, I further declare that I have obtained the taxpayer's signature on this form at the time of filing and have provided the taxpayer with copies of all forms and information filed. I also agree to maintain this signed Form (DR 8454) for the period covered by the Colorado statute of limitations, and to provide paper copies of this declaration, said returns, withholding statements, schedules and attachments upon request by the Colorado Department of Revenue at any time during this period. ERO's Signature Preparer Identification Number, Your SSN, or ITIN Date (MM/DD/YY) Check if also Preparer |