Colorado Form DR 1102 is the one-page form you file with the Department of Revenue to change the name or address on an existing tax account. Complete it with your Colorado Account Number, your old and new information, and any documents required for a name change, then send it by email to DOR_taxapplications@state.co.us or by mail to PO Box 17087, Denver, CO 80217-0087.1Department of Revenue – Taxation. Address or Name Change Form DR 1102 A simple mailing-address update on an income or sales tax account can be handled inside Revenue Online without the form, but physical location changes and name changes always go through DR 1102.2Colorado Department of Revenue – Taxation. Need to Update Your Address or Name
What to Have Ready
Pull these together before you open the form:
- Your eight-digit Colorado Account Number. If the change is for a specific retail site, you also need the four-digit site number that follows it. Together they make up the 12-digit CAN printed on your sales tax license.3Department of Revenue – Taxation. Colorado Form DR 1102 – Address or Name Change
- Your FEIN for a business, or your SSN or ITIN for an individual account.
- Your previous name or address. The form asks for both old and new so the Department can match the change to the right record.
An address-only update needs no attachments. A name change does. For a business, attach a copy of the IRS SS-4 confirmation and/or Amended Articles of Incorporation filed with the Colorado Secretary of State. For an individual, attach a copy of a state ID or driver’s license, Social Security card, marriage certificate, divorce decree, or court order.1Department of Revenue – Taxation. Address or Name Change Form DR 1102
Filling Out the Form
The form is one page, with a second page that repeats the address-change block for up to three additional accounts.1Department of Revenue – Taxation. Address or Name Change Form DR 1102
Account Identification
At the top, enter your eight-digit Colorado Account Number and your FEIN, SSN, or ITIN. Write the business name, or your last and first name for an individual account. If the update is for a specific retail location, fill in the four-digit site number as well.
Tax Types
Check every box that applies. The form lists Withholding Tax, Gaming Withholding, Excise, Individual, Corporate, 1099 Withholding, Oil & Gas Withholding, IFTA, Partnership, and Sales Tax, plus a blank “Other” line. Any box you leave unchecked stays on the old information, so mark each account you want updated.
Address Change
Mark whether the change is to your mailing address, physical address, or both. Then complete two blocks: the previous address with city, county, state, ZIP, and phone, and the current address in the same format. Enter the effective date.
Name Change
Write the current or previous name and the new name, and indicate whether the new name is a legal name or a DBA. Attach the supporting documents listed above.
Signature
Sign and date at the bottom. For a business, the signer must have legal authority to act for the entity — an owner, officer, or authorized representative.
How to Submit It
Three paths are available, but not all changes qualify for all three.
Revenue Online
Use this only for a mailing-address update on an income tax or sales tax account. Log in, open the “More…” tab, click “Manage Names & Addresses,” select the “Addresses” tab, click “Change” (or “Add” if this is the first time), enter the new mailing address, and submit.2Colorado Department of Revenue – Taxation. Need to Update Your Address or Name
You need Full Access on the account to see the “Manage Names & Addresses” option. If you don’t have Full Access and are only updating your mailing address to receive a letter ID for account setup, use DR 1102 instead.2Colorado Department of Revenue – Taxation. Need to Update Your Address or Name
Send the completed form as an attachment to DOR_taxapplications@state.co.us. Email works for every type of change the form covers, including physical location and name changes.1Department of Revenue – Taxation. Address or Name Change Form DR 1102
U.S. Mail
Print and mail the form to:
Colorado Department of Revenue
Taxpayer Service Center
PO Box 17087
Denver, CO 80217-00872Colorado Department of Revenue – Taxation. Need to Update Your Address or Name
Mail is the slowest route. General mail submissions to the Department take four to six weeks to process.4Department of Revenue – Taxation. Contact Us By Mail
Sales Tax Physical Location Moves
Physical location changes for sales tax accounts cannot go through Revenue Online. The Department handles them manually because a new physical address can put the business in a different tax jurisdiction with different rates.2Colorado Department of Revenue – Taxation. Need to Update Your Address or Name Submit DR 1102 by email or mail and include:
- Your full 12-digit Colorado Account Number (the eight-digit base number plus the four-digit site number)
- The effective date of the location change
- Your name and contact information
If a retail business moved in the middle of a filing period, file a separate sales tax return for the taxes collected at each location. A single return covering both addresses will not satisfy the Department.1Department of Revenue – Taxation. Address or Name Change Form DR 1102
Processing Time and Verification
Changes made directly through Revenue Online appear on the account relatively quickly. Allow up to three weeks for a DR 1102 submission to show on your account.2Colorado Department of Revenue – Taxation. Need to Update Your Address or Name Mailed forms may take longer, since the Department’s general mail window is four to six weeks.4Department of Revenue – Taxation. Contact Us By Mail
The Department does not send a formal confirmation letter for address changes. For a business name change, you’ll receive a revised tax license reflecting the new name. Log in to Revenue Online after the processing window and check that the updated information is on the account. If the old address is still showing or something looks wrong, contact the Taxpayer Service Center rather than sending in a second form.
When DR 1102 Is the Wrong Form
DR 1102 only updates the name or address on an existing account. It does not cover a situation where the IRS has assigned a new Federal Employer Identification Number, or where ownership has changed and you are the new owner. Either of those requires a brand-new Colorado Account Number, which you apply for using the Colorado Sales Tax and Withholding Account Application (CR 0100).1Department of Revenue – Taxation. Address or Name Change Form DR 1102 Filing DR 1102 in those cases just means starting over later.
Update the IRS Separately
Filing DR 1102 does not update your address with the IRS. The two agencies don’t share address changes. For a mailing-address change, file IRS Form 8822 for an individual account or Form 8822-B for a business account. The IRS sends notices, including deficiency notices and refund checks, to your last known address, and not all post offices forward government checks.5Internal Revenue Service. Change Your Address – How to Notify the IRS Penalties and interest keep accruing on any unpaid balance whether or not you actually receive the notice.6Internal Revenue Service. Form 8822-B Change of Address or Responsible Party – Business