How Do I File Taxes for a Deceased Person in Colorado?

Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

Colorado Tax Filing Checklist

2 filings required

0 of 2 completed0%

Federal

File final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040

Deadline: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

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File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

Colorado

File final income tax return

A final state return is required for income earned through the date of death.

Form: DR 0104

Deadline: April 15 following year of death (automatic 6-month extension to file, to October 15; no extension to pay) — C.R.S. § 39-22-608(2)(a)

A surviving spouse or personal representative (executor, administrator, or anyone in charge of the decedent's property) files. Per the 2025 Book 104 filing guide "Deceased Persons" section: use the deceased taxpayer's federal filing status; MARK THE DECEASED CHECKBOX after the deceased taxpayer's name on the DR 0104 (Colorado uses a checkbox — there is no instruction to write "DECEASED" across the top of the return, and no date-of-death field); claim all credits, subtractions, and deductions the decedent is entitled to. Signing: a surviving spouse signs and writes "Filing as Surviving Spouse"; a legal representative completes the Third Party Designee section, signs in place of the deceased, and writes "Filing as Legal Representative". Submit with the return a copy of the DEATH CERTIFICATE and, if applicable, form DR 0102 (Claim for Refund on Behalf of a Deceased Taxpayer) — the DR 0104 itself annotates the Deceased checkbox: "If checked and claiming a refund, you must include the DR 0102 and death certificate with your return." If the decedent had tax withheld, a return must be filed to get the refund. Individual filing requirement: C.R.S. § 39-22-601(1)(a)(I) (and § 39-22-601(1)(b): where the individual cannot make the return, it is made by an executor, administrator, or other person charged with the care of the taxpayer or the taxpayer's property); deadline under § 39-22-608(2)(a) (fifteenth day of the fourth month following the close of the taxable year). Use form DR 0158 (as Book 104 names it) to make an individual payment before filing.

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File estate income tax returnNot required

A fiduciary return is only required if the estate earns income above the filing threshold (C.R.S. § 39-22-601(3)(b): "Every resident estate or trust and every nonresident estate or trust with income from Colorado sources for which a federal income tax return is required to be filed and every resident estate or trust and every nonresident estate or trust which has incurred any tax liability under any provision of this article." The 2025 DR 0105 filing guide reads the federal trigger broadly — it includes an INFORMATION return such as federal Form 5227 or 1041A, not only a Form 1041 (which is itself required at $600+ gross income or any nonresident-alien beneficiary, IRC § 6012(a)(3)).).

Tax Clearance Not Required

Colorado does not require a state tax clearance or waiver before an estate distributes, and no Colorado estate tax filing is required for deaths after December 31, 2004. A final determination of tax liability is OPTIONAL and available on request: the 2025 DR 0105 filing guide instructs, "To request a final determination of tax liability, submit form DR 0253 separately from the return." DR 0253 is the Income Tax Closing Agreement.

Form: DR 0253 (Income Tax Closing Agreement) — optional, on request

More Information

This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

Frequently Asked Questions

At minimum, a final federal income tax return (Form 1040) and a final Colorado income tax return (DR 0104) must be filed for income earned through the date of death. If the estate earns income during administration, a federal fiduciary return (Form 1041) and Colorado fiduciary return (DR 0105) may also be required.

The final federal and Colorado income tax returns are due april 15 following year of death (automatic 6-month extension to file, to october 15; no extension to pay) — c.r.s. § 39-22-608(2)(a). The fiduciary return is due april 15 for calendar-year filers (fifteenth day of the fourth month following the close of the taxable year) — c.r.s. § 39-22-608(2)(a); automatic 6-month extension to file, to october 15, but no extension to pay — use dr 0158-f to remit an extension payment before filing.

No. Colorado does not require a state tax clearance or waiver before an estate distributes, and no Colorado estate tax filing is required for deaths after December 31, 2004. A final determination of tax liability is OPTIONAL and available on request: the 2025 DR 0105 filing guide instructs, "To request a final determination of tax liability, submit form DR 0253 separately from the return." DR 0253 is the Income Tax Closing Agreement. All tax obligations must be satisfied before making final distributions.

Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706).

The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Colorado estate settlement plan covers all filing responsibilities in order.

No. Colorado does not impose a state estate tax or inheritance tax. The primary tax filings after death are income tax related (final return and, if applicable, estate income tax return). See how Colorado compares with the death tax calculator.

Tax Filing After Death in Colorado

Tax obligations in Colorado include filing the deceased's final state and federal income tax returns. If the estate generates income (interest, dividends, rent) before distribution, a fiduciary return is also required. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

Colorado does not impose a state estate tax or inheritance tax. The primary post-death tax obligations are income tax related — the final return and any fiduciary returns needed during estate administration.

Missing tax deadlines can result in penalties and interest that reduce the estate's value. The estate settlement plan for Colorado includes all filing dates so nothing is overlooked.