Get CO DR0021W 2018
Ee form on Page 2 Box 1 5 Enter the information requested. Line 6 Enter the total gross income (before 1% withholding, ad valorem, etc.,) made to the interest owner on both a cash basis and accrual basis. For cash basis, report all payments made during the year even if they are for prior period production or are take or pay payments for future production. For accrual basis, report payments on all production during the calendar year, even if they are not disbursed to the interest owner within.
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