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.

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 (6-month extension to october 15 available) — c.r.s. § 39-22-608(2)(a). The fiduciary return is due april 15 for calendar-year filers (fifteenth day of fourth month following fiscal year close) — c.r.s. § 39-22-608(2)(a); automatic 6-month extension to october 15, no extension request form required, but use dr 0158-f to remit any extension payment.

No. Colorado does not require state tax clearance for estates. The Colorado estate tax (C.R.S. Title 39, Article 23.5; the "pickup" tax under § 39-23.5-103 was equal to the federal state death tax credit) was effectively eliminated for deaths after December 31, 2004 when EGTRRA (P.L. 107-16) zeroed out the federal credit. Article 23.5 remains on the books but generates no liability while the federal credit is zero. 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 executor checklist 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.

Colorado Estate Planning Resources

In-depth guides covering Colorado probate laws, trust requirements, and estate planning strategies.

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.

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" across the top. If filing jointly with surviving spouse, include both incomes. Attach Form 1310 if claiming a refund.

Download Form File Online

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 (6-month extension to October 15 available) — C.R.S. § 39-22-608(2)(a)

Write "DECEASED" above tax year. Check box next to deceased name and write date of death. Attach death certificate. File DR 0102 (Claim for Refund on Behalf of Deceased Taxpayer) if refund is due. Filing requirement under C.R.S. § 39-22-601(1); deadline under C.R.S. § 39-22-608(2)(a) (fifteenth day of fourth month following close of taxable year). Note: former § 39-22-505 was repealed in 1977.

Download Form File Online

File estate income tax returnNot required

A fiduciary return is only required if the estate earns income above the filing threshold (Required for any resident estate or trust, or nonresident estate or trust with Colorado-source income, that is required to file federal Form 1041 (gross income $600+ or any beneficiary is a nonresident alien) or that has any Colorado tax liability — C.R.S. § 39-22-601(3)).

Tax Clearance Not Required

Colorado does not require state tax clearance for estates. The Colorado estate tax (C.R.S. Title 39, Article 23.5; the "pickup" tax under § 39-23.5-103 was equal to the federal state death tax credit) was effectively eliminated for deaths after December 31, 2004 when EGTRRA (P.L. 107-16) zeroed out the federal credit. Article 23.5 remains on the books but generates no liability while the federal credit is zero.

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

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