DR 0108 (11/17/22)
                                               COLORADO DEPARTMENT OF REVENUE                0018
                                               Denver CO 80261-0008 
*230108==19999*                                Tax.Colorado.gov 
                                               Page 1 of 1

                   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            ATTENTION TAXPAYERS:
shareholders using this DR 0108. However, a payment should      Please note, a MAXIMUM        of fifty (50) DR 0108 forms 
not be remitted using DR 0108 for any nonresident partner       may be submitted with a single payment in a single 
or shareholder included in a composite return. Payments         envelope or mailing. DR 0108 totals must exactly match 
remitted with DR 0108 are due on the 15th day of the fourth     the payments. The Department   WILL NOT transfer 
                                                                the funds on behalf of the partnership and payments 
month following the end of the taxable year.
                                                                without matching DR 0108 forms WILL be RETURNED. 
See the instructions for Nonresident Partners and Shareholders  DO NOT remit payment via EFT.
in the Book 106 for more information.
DR 0108 (11/17/22) 
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 $