Colorado – Nonfiler Notifications

SALT Report 2582 – The Colorado Department of Revenue issued a notice regarding how a taxpayer should respond if they receive a Nonfiler Notification in the mail. The Department mails Nonfiler Notifications to businesses that have not filed their wage withholding, sales tax or retailers’ use tax returns for a specific tax period.

If you have received a Nonfiler Notification letter the Department urges you to respond immediately by doing one of the following things. If you:

  • Have already filed your return and paid the tax due you should submit a protest to the Department. The protest should include copies of your return and proof of payment. If you are registered with Revenue Online you can click “File a Protest” to upload your information. Or, you can mail your protest to the Department.
  • Still need to file your return, you should file the tax return for the period and tax type listed on the notification letter as soon as possible. You are required to file a return even if it is zero because you have no sales or no taxable sales. Penalties and interest will be imposed on all late tax payments.
  • Have closed your business you must notify the Department immediately. If you are registered with Revenue Online you can follow the instructions there. Or, you can fill out the Account Change or Closure Form DR 1102 and mail it to the Department.

For Further Information

Colorado Department of Revenue – Nonfiler Notifications from the Colorado Department of Revenue