Key figures
Colorado compliance
2026, with sources
Registering and staying registered
A Delaware corporation files a Statement of Foreign Entity Authority with the Colorado Secretary of State and keeps a Colorado registered agent. Each year it files a periodic report in a window around its anniversary month. There is no franchise tax.
The corporate income tax return, Form 112, is due on the 15th day of the fourth month after year end, April 15 for a calendar-year company.
Cities
Colorado’s home-rule cities license businesses and, for the self-collecting ones, collect their own sales tax under their own rules. A company with an office in Denver, Boulder or Colorado Springs registers with that city as well as the state. Unclaimed property — uncashed checks, customer credits — is reported electronically to the State Treasurer by November 1.
Deadlines
- Within the window around the anniversary monthPeriodic report
- 15th day of the 4th month after year endCorporate income tax returnForm 112
- Jan 31W-2s and annual withholding reconciliationDR 1093
- Nov 1Unclaimed property report and payment
The federal baseline
This page covers what Colorado adds. The federal rules underneath it apply here too.
Common questions
What is Colorado’s annual report?
The periodic report, filed online with the Secretary of State each year in a window that opens two months before and closes two months after the month the company registered. It costs $25 on time; after the window it carries a $50 late penalty, and an entity left unfiled becomes delinquent and has to file a statement curing delinquency to get back into good standing.
Is there a franchise tax?
Not from the state. Colorado has no franchise or capital-stock tax, so the annual cost of staying registered is the periodic report fee, plus whatever city licenses the business needs.
Compliance next door
- WYWyoming complianceA Delaware corporation registers in Wyoming for $150 and files an annual report each anniversary month with a license tax of at least $60; there are no state income tax returns.
- NENebraska complianceGet a certificate of authority, then file the biennial report and occupation tax by March 1 of even years and the 1120N by the 15th day of the fourth month.
- KSKansas complianceRegister with the Secretary of State for $115, file the biennial information report and the K-120 by the 15th day of the fourth month, and report unclaimed property by November 1.
- OKOklahoma complianceQualify with the Secretary of State (minimum $300), pay the $100 registered agent fee by July 1 each year, and file Form 512 30 days after the federal deadline.
- NMNew Mexico complianceA certificate of authority, an initial report within 30 days, a $25 biennial report, and the CIT-1 with its $50 franchise tax each year.
- AZArizona complianceRegister with the Corporation Commission for $175, file a $45 annual report on your anniversary date, and hold one TPT license from ADOR for the state and its cities.
- UTUtah complianceRegister for $59, renew for $18 on each anniversary, file the TC-20 with at least the $100 minimum tax, and report unclaimed property each year.
More of the Colorado guide
- AccountingAccounting and state tax in ColoradoCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in ColoradoSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in ColoradoPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in ColoradoWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in ColoradoCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.