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DR 0021X (06/24/21)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0006
*DO=NOT=SEND* Tax.Colorado.gov
2021 Amended Colorado Oil and Gas Severance
Tax Return
Instructions
The Amended Colorado Oil and Gas Severance Tax Return How do I use Direct Deposit?
(DR 0021X) is required to be used when correcting your The routing number must be nine digits. The account number
Colorado Oil and Gas Severance Tax Return (DR 0021). can be up to 17 characters (both numbers and letters). Include
hyphens but omit spaces and special symbols.
Statute of Limitations
The statute of limitations for filing a Colorado severance tax
claim for refund is generally three years from the due date of the
original return or three years from the date of last tax payment
for the year involved, whichever is later.
Refund for Deceased Taxpayer
To request a refund for a deceased taxpayer, write “deceased”
across the top of the return and the date of death next to the
deceased person’s name. Additionally, you must sign the
return and write “filling as surviving spouse” or “filling as legal
representative” by your signature.
Any person other than the surviving spouse who files a return
and requires a refund on behalf of a deceased person must You should contact your financial institution to ensure your
include a copy of the death certificate and the DR 0102, Claim deposit will be accepted and to obtain the correct routing
for Refund for Deceased Taxpayer. and account numbers. This is especially important if you
want your refund deposited to a savings account at a credit
Colorado Account Number union. The Department of Revenue is not responsible for
For business accounts, enter your Colorado account number a lost refund if you enter the wrong account information.
and your Federal Employer Identification Number (FEIN) in the Any refund claim that, for any reason, cannot be deposited
spaces provided. For individuals, enter your Social Security into the account specified will be issued and mailed in
number or ITIN. check form instead.
Lines 11 through 17 Interest
Compute the amount owed to the state on the amended return. If the return is amended after the original due date of the
Any decrease in the amount of the overpayment (line 11) or return, interest at the applicable statutory rate will accrue on
increase in the amount owed (line 12) will indicate that an any balance of tax due until paid. Interest rates are published
amount is owed with the amended return. To pay the amount on our web site at Tax.Colorado.gov
you owe, write your Colorado account number or Federal
Employer Identification Number (FEIN) on your check. Enclose Penalty
but do not attach your payment with DR 0021X. The penalty on any balance of tax due is $30 or 30% of the
balance of tax due, whichever is greater.
Lines 18 through 21
Compute the amount of credit available on the amended Reason for amended return
return. Any increase in the amount of the overpayment (line Include an explanation and any documentation, including
18) or decrease in the amount owed (line 19) will indicate that schedule DR 0021D, and DR 0021PD, if applicable,
an overpayment is available with the amended return. The needed to substantiate the changes reported on the
overpayment can be credited to estimated tax (line 21) for the amended return.
tax year following the period on the amended return, or can Forms and Information
be requested as a refund (line 20). If you have any questions you may call the Department of
Revenue at (303) 238-SERV (7378) or see our web site at
Direct Deposit
The department can deposit your refund directly into Tax.Colorado.gov for forms and information.
your account at a U.S. bank or other financial institution
(such as a mutual fund, brokerage firm, or credit union)
in the United States.
