For help, call the Department of Revenue's Federal/State Electronic Filing Help Desk:
303-866-3889 or see our File > Corporation Income Tax information at Colorado.gov/Tax
Instructions
Line Instructions
Tax Year
Enter the beginning and ending dates of the tax
year led. Name, Address and Colorado Account
Number and Federal Employer Identication
Number Print or type this information in the space
provided exactly as it appears from Colorado
Form 112.
Part I – Tax Return Information
Line 1 — Report the total income from Federal
Form 1120.
Line 2 — Report the amount of taxable income
reported on Federal Form 1120.
Line 3 — Report the amount of tax reported on
Colorado Form 112, line 19.
Line 4 — Report the amount indicated as Colorado
payments from Colorado Form 112 line 25.
Line 5 — Report the amount reported as the amount
you owe from Colorado Form 112 line 36.
Line 6 — Report the amount reported as a refund
on Colorado Form 112 line 39.
Part II – Declaration of Taxpayer (Taxpayer
using ERO or Taxpayer who is a
PC ler)
All Taxpayers
All Taxpayers are required to sign and date the
DR 8453C at the time of ling. An electronically
transmitted income tax return will not be considered
complete and/or led until the DR 8453C has been
signed/dated by all appropriate taxpayers. Retain
a copy of this form in your records for four years.
When feasible, attach this form in PDF format to
the e-led return.
Taxpayers Using an ERO or Preparer
Taxpayers who use an ERO or tax preparer should
maintain copies of all information given to them by
the ERO or tax preparer for the period covered by
the statute of limitations, but are not required to
mail anything to the Colorado Department of
Revenue at the time of ling.
Part III – Declaration of Electronic Return
Originator (ERO), Preparer or
Transmitter
The ERO or the preparer of the return is required to
sign and date the DR 8453C at the time of ling. If
the ERO is also the preparer, the check box labeled
"Check if also preparer" must be checked. The ERO
or preparer is also required to report their Social
Security Number or preparer identication number
(PTIN) in the space provided. If the taxpayer is the
preparer, PART III does not need to be signed/dated.
Other Information
Colorado Statute of Limitations
The general rule for the Colorado statute of limitations
is the federal statute of limitations plus one year, or
four years from the federal due date of March 15.
DR 8453C on Demand by Colorado DOR
The paid preparer is also responsible for establishing
and maintaining a system that allows retrieval of any
particular DR 8453C and attachments by taxpayer
social security number on demand by the Colorado
Department of Revenue.
*DO=NOT=SEND*
DR 8453C (06/13/18)
COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0006
Colorado.gov/Tax