If you’re handling the estate of someone who lived in Colorado, you might wonder whether you need to file an estate tax return. The short answer: Colorado does not have a state estate tax. That means there’s no Colorado-specific estate tax filing requirement for estates of any size no forms to submit, no thresholds to meet, and no state-level tax to pay based on the value of the estate.

What “Colorado estate tax filing requirements” actually means

The phrase often confuses people because it sounds like a formal process like something you must do after someone dies. In reality, it refers to whether Colorado law requires an executor or personal representative to file a tax return with the state when settling an estate. Unlike some other states (like Massachusetts or Oregon), Colorado repealed its estate tax effective January 1, 2005. So unless federal estate tax applies which only kicks in for estates valued over $13.61 million in 2024 no estate tax return is due to Colorado at all.

When would someone look up Colorado estate tax filing requirements?

You’d search this term if you’re wrapping up a loved one’s estate and want to know what paperwork Colorado expects from you. Maybe you’ve already filed federal Form 706 and assume a state version is next. Or perhaps you’re reviewing a will and noticed language about taxes, prompting you to double-check obligations. It’s also common for out-of-state executors unfamiliar with Colorado law to assume a filing is required especially if they’ve dealt with estate taxes elsewhere.

Common mistakes people make

• Mistaking inheritance tax for estate tax: Colorado doesn’t have either. Some states charge inheritance tax to beneficiaries, but Colorado does not so no inheritance tax paperwork is needed either.
• Filing a Colorado estate tax return that doesn’t exist: There is no official form (like a DR 0198 or similar) for this purpose. If you see a form labeled “Colorado estate tax,” it’s likely outdated or mislabeled.
• Confusing probate court filings with tax filings: Probate in Colorado still requires certain court documents and notices but those are separate from tax obligations. You may need to file probate-related forms even though no estate tax return is due. For help sorting those out, see our probate and tax forms checklist.

What does require filing in Colorado?

While there’s no estate or inheritance tax, other responsibilities remain. For example:

• Filing final individual income tax returns for the deceased (Form DR 0104)
• Reporting estate income (if the estate earns more than $600 in a year) using Form DR 0104F
• Settling any unpaid property taxes or vehicle registration fees tied to the decedent’s name

If the person left a will, you’ll also want to review how assets pass outside of probate like payable-on-death accounts or jointly held real estate since those affect what needs to be reported. Our will and tax obligations guide walks through those details step by step.

What about federal estate tax?

Federal estate tax is separate and rarely applies. In 2024, only estates worth more than $13.61 million owe federal tax and even then, only on the amount above that threshold. If the estate crosses that line, you’ll file IRS Form 706 within nine months of death. But again, no Colorado form accompanies it. You can read more about federal filing deadlines and extensions on the IRS website.

Next steps if you’re handling a Colorado estate

Start by confirming the estate’s total value including real estate, bank accounts, retirement plans, and personal property. If it’s well below the federal threshold and contains no unusual assets (like out-of-state real estate or business interests), your main focus will be probate administration and final income tax reporting. You won’t need to worry about Colorado estate tax filing requirements at all.

For a clear, printable list of what to file and when including probate forms, income tax deadlines, and reminders for closing accounts use our Colorado estate tax filing requirements checklist. It’s built specifically for executors who want to avoid missing deadlines or submitting unnecessary paperwork.