Nonresident partners
The state of Colorado requires nonresident partners to satisfy their income tax liability in 1 of 3 ways:
- The partner is included in the composite filing and the tax is computed and paid by the partnership.
- The partner files a completed DR 0107, which establishes that they’ll file a Colorado Income Tax return and pay their share of the partnership liability themselves.
- The partner remits withholding on the DR 0108.
To indicate which scenario applies for nonresident partners, select
View
, Partner Information
, then Colorado
tab. If neither the Composite filer
or the Nonresident partner agreement (DR 0107)
checkboxes are marked, UltraTax CS automatically assumes the DR 0108 is being filed for the nonresident partner. 
