Colorado
State Annual Filings
Form | Filing Requirements | Corrections |
|---|---|---|
1099-LTC 1099-SA 1099-S W-2G | Direct filing required of forms that have state withholding. | Corrections of directly filed forms are completed on paper. Only corrected statements are required. |
1099-B 1099-DIV 1099-G 1099-INT 1099-K 1099-MISC 1099-NEC 1099-OID 1099-PATR 1099-R | File data through the IRS Combined Federal/State Program. Direct filing required of forms that have state withholding. | Corrections of directly filed forms are completed on paper. Only corrected statements are required. |
W-2 | Direct filing required of all W-2s that have dollars to report where the taxable state is Colorado. | Corrections of directly filed forms are completed on paper. Only corrected statements are required. |
DR21-W | Direct filing required when the sum of ad valorem tax attributed to Stripper Well Production and severance tax withheld is greater than zero. | Corrections of directly filed forms are completed on paper. Only corrected statements are required. |
Filing Due Date
Last day of JanuaryFiling Method
Electronic UploadElectronic Filing URL
Filing Format
IRS 1220 for 1099 filings, SSA EFW2 for W-2 filingsCFS Participant
YesSupporting Documentation for 1099 and W-2 Reporting
DR21-W Reporting
Send W-2C Filings To
Colorado Dept of Revenue 1375
Sherman St. Room 634
Denver, CO 80261
Send 1099 Correction Filings To
Colorado Department of Revenue
Discover Section Room 634
PO Box 17087
Denver, CO 80217-0087
Additional Information
- When filing electronically, Colorado requires only a paper transmittal of Forms DR1093 (W-2) and DR1094 (1099) when there is a state withholding balance due or a state overpayment.
- A fillable template can be found at:
- Individual Income Tax Guidance Publications | Department of Revenue - Taxation ().
State Periodic Filings
Independent Contractor Reporting
For the recipient, select the
Independent Contractor
check box under the Miscellaneous
section.For the form, confirm the tax location then enter the contract amount, contract date and contract expiration date (if valid) under the
Other Form Information
section.note
The
Independent Contractor
box on the recipient record must be selected.Form | Filing Requirements |
|---|---|
1099-MISC 1099-NEC | Form must exist with Colorado as the taxable state. |
Filing Due Date
Within 20 days of the date of hireFiling Method
Electronic UploadElectronic Filing URL
Supporting Documentation