Colorado Part Time Resident: how do I report taxes that were pre-paid in a partnership composite return rather than on a Form 0108?

[Mamadryad]

Colorado Part-time Resident, Partnership tax return question: I own a family partnership. One of the partners moved from Colorado to another state during the year. The partnership elected to pay that partner's taxes in a composite form, rather than issuing a Form 108. How and where should the pre-payment from the composite return be reported on the Colorado Part Year form 0104?

[RobertB4444]

You are supposed to submit a form DR 0106EP to submit an estimated payment on behalf of a Colorado non-resident.

Here is that form.

Once that payment is made then it would be entered on form 0104 on line 22 with the other estimated tax payments.

[Rick19744]

A few comments on your question and facts:

• Based on the facts, I am assuming that you filed a form DR 0106 the Colorado Composite Return and paid the appropriate tax.
• The Form DR 0104 is a resident individual tax return
• The purpose for filing a composite tax return is to avoid the nonresident partner from filing a separate tax return.  So if a composite return was filed on behalf of the nonresident, then that nonresident should not be reporting that income on a Colorado individual tax return.
• What is not clear, is whether you included the whole year portion in the DR 0106 or only part of the year