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Colorado Form Dr 8453 Instructions

Line Instructions

Submission ID - The 20-digit number is assigned by the preparation software to each taxpayer's return at time of submission to the IRS. This number should be entered in the space provided.

Name, Address, and Social Security Number - Print or type this information in the space provided exactly as it appears from Colorado Form 104.

Part I- Tax Return Information

Line 1 - Report the total income from federal Form 1040, line 22, Form 1040A, line 15 or Form 1040EZ, line 4.

Line 2 - Report the amount of taxable income reported on Form 1040, line 43, 1040A, line 27 or 1040EZ line 6.

Line 3 - Report the amount of tax reported on Colorado Form 104, line 19.

Line 4 - Report the amount indicated as Colorado withholding tax from Colorado Form 104 line 26.

Line 5 - Report the amount reported as a refund on Colorado Form 104 line 53.

Line 6 - Report the amount reported as the amount you owe from Colorado Form 104 line 58.

Part II - Declaration of Taxpayer (Taxpayer using ERO or Taxpayer who is a PC filer)

All Taxpayers - All Taxpayers are required to sign and date the DR 8453 at the time of filing. If the tax return is a joint return, the spouse is also required to sign and date the DR 8453 at the time of filing. An electronically transmitted income tax return will not be considered complete and/or filed until the DR 8453 has been signed/dated by all appropriate taxpayers.

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 filing.

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 8453 at the time of filing. 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 identification 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 state of limitations plus one year, or four years from the due date of the Colorado return. For exceptions to this general rule, see Colorado publication FYI General 15 or 39-22-608, Colorado Revised Statutes.

DR 8453 on Demand by Colorado DOR - The paid preparer is also responsible for establishing and maintaining a system that allows retrieval of any particular DR 8453 and attachments by taxpayer social security number on demand by the Colorado Department Of Revenue

For help, call the Department of Revenue's Federal/State Electronic Filing Help Desk: 303-866-3889 or visit our e-Filing Options page at: www.coloradoefile.state.co.us