If a Colorado taxpayer is deceased and a refund is due, the person claiming the refund on behalf of the deceased taxpayer may need to complete Form DR 0102, Claim of Refund on Behalf of a Deceased Taxpayer.
This form provides the Colorado Department of Revenue with information about the person entitled to receive the refund and their relationship to the deceased taxpayer.
Program Entry
Colorado Return → Miscellaneous Forms → DR 0102 - Claim of Refund on Behalf of a Deceased Taxpayer
Who Should Complete Form DR 0102?
Form DR 0102 is generally completed when:
- A taxpayer died before receiving a Colorado income tax refund.
- Someone other than the deceased taxpayer is claiming the refund.
- The Colorado Department of Revenue requires information regarding the claimant's authority to receive the refund.
The Following Information Will Be Needed
Person the Form is For
Select whether the form applies to the taxpayer or spouse shown on the return.
Claimant Information
Enter information for the person claiming the refund, including:
- First name
- Last name
- Mailing address
- City
- State
- ZIP code
Reason for Claiming Refund
Select the reason the claimant is entitled to receive the refund on behalf of the deceased taxpayer.
Relationship to the Deceased
If claiming the refund as a representative of the estate or another authorized individual, enter the relationship to the deceased taxpayer.
Supporting Documentation
Death Certificate
A copy of the deceased taxpayer's death certificate must be attached to the return.
Form DR 0102
The completed Form DR 0102 must be included with the Colorado return when a refund is being claimed on behalf of a deceased taxpayer.
How Does This Affect My Return?
Form DR 0102 does not create a refund. Instead, it identifies the person legally entitled to receive a refund that is already due to the deceased taxpayer.
Failure to complete the form or provide the required documentation may delay processing of the refund.
Notes
- Complete a separate Form DR 0102 for the deceased taxpayer identified on the return.
- Ensure the claimant's name and address are entered exactly as they should appear on any refund correspondence.
- A copy of the death certificate should be retained with the taxpayer's records.
- Additional documentation may be requested by the Colorado Department of Revenue if needed to verify the claimant's authority to receive the refund.