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DR 0021X (06/26/19)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0006
*DO=NOT=SEND* Colorado.gov/Tax
2019 Amended Colorado Oil and Gas Severance
Tax Return
DR 0021X Instructions
The Amended Colorado Oil and Gas Severance Tax Return a mutual fund, brokerage firm, or credit union) in the United
(DR 0021X) is required to be used when correcting your States.
Colorado Oil and Gas Severance Tax Return (DR 0021). How do I use Direct Deposit?
The routing number must be nine digits. The account number
Statute of Limitations can be up to 17 characters (both numbers and letters). Include
The statute of limitations for filing a Colorado severance tax hyphens but omit spaces and special symbols.
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
attach a copy of the death certificate and the DR 0102, Claim for You should contact your financial institution to ensure your
Refund for Deceased Taxpayer. deposit will be accepted and to obtain the correct routing and
Colorado Account Number account numbers. This is especially important if you want your
For business accounts, enter your Colorado account number refund deposited to a savings account at a credit union. The
and your Federal Employer Identification Number (FEIN) Department of Revenue is not responsible for a lost refund if you
in the spaces provided. For individuals, enter your Social enter the wrong account information. Any refund claim that, for
Security number or ITIN. any reason, cannot be deposited into the account specified will
Lines 11 through 17 be issued and mailed in check form instead.
Compute the amount owed to the state on the amended return. Interest
Any decrease in the amount of the overpayment (line 11) or If the return is amended after the original due date of the return,
increase in the amount owed (line 12) will indicate that an interest at the applicable statutory rate will accrue on any
amount is owed with the amended return. To pay the amount balance of tax due until paid. Interest rates are published on our
you owe, write your Colorado account number or Federal web site at Colorado.gov/Tax
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
Lines 18 through 21 balance of tax due, whichever is greater.
Compute the amount of credit available on the amended Reason for amended return
return. Any increase in the amount of the overpayment (line Attach 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, needed to
an overpayment is available with the amended return. The substantiate the changes reported on the amended return.
overpayment can be credited to estimated tax (line 21) for the
Forms and Information
tax year following the period on the amended return, or can be If you have any questions you may call the Department of
requested as a refund (line 20). Revenue at (303) 238-SERV (7378) or see our web site at
Direct Deposit Colorado.gov/Tax for forms and information.
The department can deposit your refund directly into your
account at a U.S. bank or other financial institution (such as
