More than 90,000 taxpayers who filed their 2013 income tax return had a balance due on their return and did not submit a payment will receive a balance-due notice in the mail during the next few weeks. The Department of Revenue issues these bills annually, after the April income tax deadline returns are processed. In all cases where payment has not been made, penalty and interest is charged on the amount due. When the balance-due notice is received, taxpayers have the option of paying the full balance due or setting up an installment plan.
How to pay balance due
If the taxpayer wishes to pay the full balance due, payment must be made by the due date printed on the balance-due notice to avoid additional late fees.
• Partial or full payment by e-check or credit card is accepted through Revenue Online, www.Colorado.gov/RevenueOnline.
There is a $1 fee when paying by e-check.
Seventy-seven cents, plus 2.25-percent fee of the total tax is due when paying by credit card.
There is no fee when paying by electronic funds transfer (EFT, pre-registration required).
• Payment by mail. Attach payment to the notice, mail to Colorado Department of Revenue, Denver, CO 80261-0004.
Set up a payment plan
There is also an option to set up a payment plan (agreement to pay or ATP):
• On the web at www.Colorado.gov/RevenueOnline, or
• Contact our Tax Auditing and Compliance Division by telephone, (303) 205-8291 (this is the only office that can assist you in setting up an ATP).
Once the department receives the request, monthly payment coupons are mailed to the taxpayer’s address on file within seven to 10 business days. ATPs are for first-time balance dues. If there is an existing balance due on file, you must call the number above to make arrangements.
If the taxpayer is currently in an active income tax payment plan or bankruptcy plan with the department and receives an income tax billing notice, no further action is required.
Track your payments
Under “Sign Up for Revenue Online” (www.Colorado.gov/RevenueOnline), click on Sign Up (Individual or Business). Complete each step then click on the Submit button. Taxpayers are urged to note the login ID and password they created so they can keep accessing Revenue Online. Login to Revenue Online 24/7.
Disagree with the notice?
Taxpayers who disagree with the balance due notice have the right to protest the amount due. The protest must be filed within 30 days from the date of the notice. Refer to your correspondence for any specific documentation required.
How to file a protest
• On the web at www.Colorado.gov/RevenueOnline, click on the File a protest link, located under For Individuals. It is not necessary to Login to Revenue Online to file a protest. Supporting documentation may also be attached to the protest in Revenue Online.
• By mail: Colorado Department of Revenue, Protest Section #240, P.O. Box 17087, Denver, CO 80217-0087.
