Colorado LLC annual report & franchise tax deadlines 2026-2027
Every recurring Colorado filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | Periodic Report Confirmed on official page |
|---|---|
| Due | Each year in the anniversary month of formation; may be filed from 2 months before through 2 months after without penalty |
| State fee | $25 (online) |
| How often | annual |
Corporation (C & S corp)
| Report | Periodic Report Confirmed on official page |
|---|---|
| Due | Each year in the anniversary month of incorporation; same 2-month window |
| State fee | $25 (online) |
| How often | annual |
Franchise & entity-level taxes
| No separate statewide franchise or entity-level tax listed for this state. |
State income & estimated tax
| Corporate income tax | Yes |
|---|---|
| C corp return | Apr 15 |
| Partnership / S corp return | Apr 15 (Form 106) |
| Corporate estimates | Apr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule) |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period. Many home-rule cities administer their own sales tax.
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in Colorado
No active IRS disaster postponements for Colorado as of Oct 21, 2026. See all deadline changes.
Your Colorado calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
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Colorado deadline FAQ
When is the Colorado LLC annual report due?
Each year in the anniversary month of formation; may be filed from 2 months before through 2 months after without penalty.
How much does the Colorado LLC annual report cost?
State fee: $25 (online).
When is the Colorado corporation annual report due?
Each year in the anniversary month of incorporation; same 2-month window. Fee: $25 (online). S corporations file the same report as other corporations.
Does Colorado have a franchise tax or annual LLC tax?
We don't list a separate statewide franchise or entity-level tax for Colorado. Income and sales taxes may still apply.
When are Colorado business income tax returns due?
C corporations: Apr 15. Pass-through entities (partnerships, S corps): Apr 15 (Form 106). These are general calendar-year patterns — confirm with the state revenue department.
How often do I file Colorado sales tax?
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period. Many home-rule cities administer their own sales tax.
What happens if I miss a Colorado deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://www.sos.state.co.us/pubs/business/FAQs/reports.html
- https://tax.colorado.gov
- https://www.sos.state.co.us/pubs/info_center/fees/business.html
- https://www.sos.state.co.us/biz/BusinessEntityCriteriaExt.do
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
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