Colorado Corporation & LLC Filing Requirements

 

The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: April 2, 2007

 

General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.  

Colorado Secretary of State

Business Division
1700 Broadway, Suite #200
Denver, CO 80290

(303) 894-2200, Press 2

  FAX: (303) 869-4864

 http://www.sos.state.co.us/pubs/business/

 

 

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.

 

Colorado Department of Revenue  

1375 Sherman Street, Room 409
Denver, CO 80261
(303) 866-3091

(800) 536-5321 (please leave a message)

  http://www.revenue.state.co.us/main/home.asp

Colorado State Statutes

To research the State Statutes for Colorado Corporations, LLCs and Partnerships, click here.

 

Licensing

Licensing

Certain types of businesses in the state are required to obtain a license and pay a fee. The following is partial list:

  • Architects
  • Chiropractors
  • Dentists
  • Engineers
  • Family therapists
  • Geologists
  • Nurses
  • Optometrists
  • Pharmacists
  • Physical Therapists
  • Real Estate
  • Veterinarians

Please check with the state to make sure your business is complying with the license requirements for your particular profession. See the State Regulated Businesses list (complete with contact phone numbers) located at the bottom of this state page.

 

Initial Filing Requirements

 

Below is an overview of Colorado's fees and initial requirements for corporations and limited liability companies.

 

GENERAL INFO

 

 

Filing Times

Filing time is the estimate of total turnaround time from the date it is submitted from SmallBiZ.com to the date it is received back from the state.

Expedited Filing 

1 to 2 days (plus mailing time using US Priority Mail)

Standard Filing

1 week (plus mailing time using standard US Mail)

   Have SmallBiZ.com form your Colorado entity now!

  

Choosing a Name

  • The name must contain the word "Corporation," "Company," "Incorporated," "Limited," or an abbreviation thereof.

  •  Limited Liability Companies must contain the word "limited liability company," "LLC," or "L.L.C."

  • The name must not imply it is organized for any purpose not stated in its chapter or articles of incorporation.

  • The name must not be the same as or deceptively similar to the name of any domestic or foreign corporation, limited liability company, limited partnership, and other business entities formed in Colorado.

Publishing

None required for Colorado domestic or foreign corporations or limited liability companies.

 

Annual Report

Annual Reports (formerly Periodic Reports): HB 03-1377 changed the terminology used to describe the periodic report to "annual report" to make it clear that this is an annual requirement. This report is a simple document to be filed only with the Secretary of State. It should not be confused with an entity's financial records, tax returns, or any other business reporting. Additionally, some of the requirements previously necessary in regard to the report have been eliminated, including that the Business Division notify an entity upon rejection of the report. The Business Division will continue to retain the processing fee accompanying a rejected report and will no longer give notice of rejection regarding a rejected annual report that is filed on paper. Annual reports can be filed online for a reduced processing fee. E-filed reports are "real time," so any delays and extra expense caused by mailing and/or processing can be avoided. Additionally, annual reports may be e-filed two months earlier than normal (i.e., an entity whose annual report postcard would normally be mailed in February may e-file beginning in the preceding December).

 

Management Requirements

 

For Corporations

  • Directors: One or more; No residence requirements; Must be at least 18 years old; Initial Directors not required to be listed on Articles of Incorporation.

  • Officers: Not required to be listed on Articles.

  • Stock: Number of shares or par value does NOT alter filing fees or annual fees.

For LLCs

  • Must have at least one Member.

Records Requirements

 

For Corporations
The following are required to be kept in your records at your principal office:

  • Articles of incorporation and all amendments;

  • Current bylaws;

  • Minutes of shareholders' meetings;

  • Records of shareholders' actions taken without a meeting;

  • Copy of most recent corporate report;

  • Written communications to shareholders within past three years;

  • List of names and business addresses of current directors and officers;

  • All financial statements for the preceding three years.

For LLCs

  • The state of Colorado does not have any requirements for Limited Liability Companies to maintain anything similar to corporate records.

     

     

      

    Corporations 

     

    Annual Filing Requirements

     

    Annual Reports

    Fee:

     Domestic and Foreign Corporation annual report fees are $10 for

     e-filing or $100 paper filing. There is a $20 penalty for late e-filing

     and a $50 penalty for late paper filing of the annual report.

     

     

    Forms:

      Annual Report - File Online Annual Report

     

     

    Due Date:

    Annually on incorporation anniversary date.

     

     Corporation Tax Return

    State Tax:

      The Colorado tax rate is currently 4.63%. 

     

    Forms:

    Tax Form 106 - S Corporation and Partnership 2006 Return with Instruction Booklet

      Tax Form 112  - C Corporation 2006 Return with Instruction Booklet

       Tax Form 112  - C Corporation 2006 Return (Form only)

     

    Due Date:

     

    Before the 15th day of the 3rd month after the close of the tax year, or March 15th for calendar year filing.

      

 

Limited Liability Company

 

Annual Filing Requirements

  

LLC Annual Report

Fee:

Domestic and Foreign LLC annual report fees are $10 for e-filing or $100 paper filing. There is a $20 penalty for late e-filing

 

 

 

 and a $50 penalty for paper filing of the annual report.

Forms:

Annual Report - File Online Annual Report

 

Due Date:

Annually on organization anniversary date.

 

LLC Tax Returns

Tax:

The Colorado tax rate is currently 4.63%.

 

 

Forms:

Tax Form 106 - S Corporation and Partnership 2006 Return with Instruction Booklet

 

Due Date:

Before the 15th day of the 3rd month after the close of tax year, or March 15th for calendar year filing.

 

 

[Close Window]