Colorado Payroll Tax Compliance

Agency Form Detail

Form ID	Tax Code	Form Name
UITR-1A (Filing)	UI	Continuation form for UITR-1	view
Effective Date 07-11-2011 Subform of UITR-1 Form Name Continuation form for UITR-1 Filing Frequency Quarterly Filing Due Dates Filed with Form UITR-1 when needed. W2's sent with Annual Filing? No File Zero Wages Rule No File Zero Liability Rules No Send Methods Available in QuickBooks Desktop Payroll Effective Date 07-11-2011 Filing Methods-DIY Print and Mail Create File and Upload Payment Methods-DIY Check and/or E-pay. Send Methods Available in QuickBooks Online Payroll Filing Methods Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods N/A
New Hire Report (Filing)	UI	Report of New Hires	view
Effective Date 10-03-2007 Form Name Report of New Hires Filing Frequency As required Filing Due Dates Due within 20 days after the employee is hired, rehired or returns to work or by the first regularly scheduled payroll following the date of hire, if such payroll is after the expiration of the 20-day period. Employers electing to file electronically may transmit twice monthly, not less than twelve (12) days or more than sixteen (16) days apart. W2's sent with Annual Filing? No File Zero Wages Rule No File Zero Liability Rules No Send Methods Available in QuickBooks Desktop Payroll Effective Date 10-03-2007 Filing Methods-DIY Print and Mail Send Methods Available in QuickBooks Online Payroll Filing Methods Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods N/A
UITR-1 (Filing)	UI	Unemployment Insurance Tax Report	view
Effective Date 06-06-2016 Form Name Unemployment Insurance Tax Report Filing Frequency Quarterly Filing Due Dates Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31) W2's sent with Annual Filing? No File Zero Wages Rule Yes File Zero Liability Rules Yes Send Methods Available in QuickBooks Desktop Payroll Effective Date 07-11-2011 Filing Methods-DIY Print and Mail Create File and Upload Payment Methods-DIY Check Send Methods Available in QuickBooks Online Payroll Filing Methods Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods Check
DR 1107	WH	1099 Income Tax Withholding Tax Return	view
Effective Date 01-01-2012 Form Name 1099 Income Tax Withholding Tax Return Filing Frequency Weekly Quarterly Monthly Filing Due Dates Weekly: Remit any Colorado withholding taxes accumulated as of any Friday on or before the third business day following that Friday. Monthly: Due the 15th day of the following month. Quarterly: Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31) W2's sent with Annual Filing? NA File Zero Wages Rule Yes File Zero Liability Rules Yes Send Methods Available in QuickBooks Desktop Payroll Effective Date 12-22-2011 Filing Methods-DIY Print and Mail Payment Methods-DIY Check Send Methods Available in QuickBooks Online Payroll Filing Methods None Payment Methods None
DR 1106	WH	Annual Transmittal of State 1099 Forms	view
Effective Date 01-01-2017 Form Name Annual Transmittal of State 1099 Forms Filing Frequency Annual Filing Due Dates Due January 31st following the year to be filed W2's sent with Annual Filing? No File Zero Wages Rule No File Zero Liability Rules No
DR 1093 (Filing)	WH	Annual Transmittal of State W-2 and 1099 Forms	view
Effective Date 01-01-2017 Form Name Annual Transmittal of State W-2 and 1099 Forms Filing Frequency Annual Filing Due Dates January 31st. W2's sent with Annual Filing? Yes File Zero Wages Rule Yes File Zero Liability Rules Yes Send Methods Available in QuickBooks Desktop Payroll Effective Date 01-01-2008 Filing Methods-DIY Print and Mail Send Methods Available in QuickBooks Online Payroll Filing Methods Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods Check
DR 1094 (Filing and Payment)	WH	Income Withholding Tax Return	view
Effective Date 01-01-2008 Form Name Income Withholding Tax Return Filing Frequency Weekly Quarterly Monthly Seasonal Filing Due Dates Monthly: Due the 15th day of the following month. Quarterly: Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31) Seasonal: Due the 15th day of the month following the operating month. DR 1094: This form covers both the filing and the payment if your assigned payment schedule is monthly, quarterly or seasonal. W2's sent with Annual Filing? No File Zero Wages Rule Yes File Zero Liability Rules Yes Send Methods Available in QuickBooks Desktop Payroll Effective Date 01-01-2008 Filing Methods-DIY Print and Mail Payment Methods-DIY Check E-pay (Requires only 0 e-pay if no liability due) Send Methods Available in QuickBooks Online Payroll Filing Methods Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods ACH Credit or Check
State W2 (Filing)	WH	Wage and Tax Statement	view
Effective Date 07-12-2016 Form Name Wage and Tax Statement Filing Frequency Annual Filing Due Dates Due January 31st following the year to be filed W2's sent with Annual Filing? No File Zero Wages Rule No File Zero Liability Rules No Send Methods Available in QuickBooks Desktop Payroll Effective Date 05-10-2010 Filing Methods-DIY Create File and Upload Send Methods Available in QuickBooks Online Payroll Filing Methods Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods N/A

Agency contact information

Agency Holidays

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Agency Withholding Details

W4 Requirements

Agency Tax Payment Details

Verification Tracking

Last Verified Date

02-20-2019

Tax Payment Frequency Detail

Payment Frequency	Payment Name
Seasonal	CO Withholding	view
Effective Date 05-14-2009 Tax Payment Name CO Withholding Frequency Seasonal Liability Accrual Period Monthly when in operation Due Date 15th day of the month following an operating month Threshold Requirement Employers that do not operate all year - must have deptartment approval.
Monthly	CO Withholding	view
Effective Date 05-14-2009 Tax Payment Name CO Withholding Frequency Monthly Liability Accrual Period Calendar Monthly Due Date 15th day of the following Month Threshold Requirement Employers that report between $7K and $50K WH per year.
Quarterly	CO Withholding	view
Effective Date 05-14-2009 Tax Payment Name CO Withholding Frequency Quarterly Liability Accrual Period Calendar Quarter Due Date Last day of the month following the end of the Quarter. Threshold Requirement Employers that withhold less than $7K WH per year.
Weekly	CO Withholding	view
Effective Date 05-14-2009 Tax Payment Name CO Withholding Frequency Weekly Liability Accrual Period Weekly ending on Friday except at year end when the filing period ends on Dec 31st. Due Date 3rd business day following the end of the accrual period. Exception: At the end of the year, weekly filers must make a final transmission that includes all taxes withheld for all payrolls through December 31st. Therefore, December 31st will be the filing period ending date for this transmission, even if it is not a Friday. The payment transmission is due three business days after December 31st. Note: Weekly filers must pay EFT Threshold Requirement Employers who report more that $50K per year

Electronic Mandate Requirements

Agency contact information

Agency Holidays

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Agency Tax Rate Detail

Employer Wage Base

Employee Rates

Employee Wage Base

Agency Surcharge Detail

Verification Tracking

Last Verified Date

01-10-2019

Agency Tax Payment Details

Verification Tracking

Last Verified Date

07-30-2019

Tax Payment Frequency Detail

Payment Frequency	Payment Name
Seasonal	CO UI, Tax Surcharge and Solvency Tax Surcharge	view
Effective Date 05-14-2009 Tax Payment Name CO UI, Tax Surcharge and Solvency Tax Surcharge Frequency Seasonal Liability Accrual Period Calendar Quarter Due Date Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31). Threshold Requirement NA
Quarterly	CO UI, Tax Surcharge and Solvency Tax Surcharge	view
Effective Date 05-14-2009 Tax Payment Name CO UI, Tax Surcharge and Solvency Tax Surcharge Frequency Quarterly Liability Accrual Period Calendar Quarter Due Date Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31). Threshold Requirement NA

Electronic Mandate Requirements

Electronic Form Requirement Detail

Form ID
DR 1094	view
Effective Date 09-14-2009 Filing Enrollment Instructions Not applicable. Payment Enrollment Instructions You must enroll in the Colorado Department of Revenue EFT program to e-pay your payroll taxes. Use the instructions entitled How to Register provided on the Colorado Department of Revenue web site. Login Requirements EFT ID Number (10-character) PIN (4-character) Additional Login Requirements During Colorado payment enrollment, you obtain a EFT ID Number and a PIN. You use the EFT ID Number and the PIN when you submit a Colorado e-payment through Intuit. Change Bank Account Instruction You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay. Penalty & Interest Requirements Yes, under the following conditions. The total of the tax, penalty and interest can be paid electronically only if you contact the Department by mail or phone and request the penalty and interest amounts be properly allocated. Alternatively, the penalty and interest should be paid with a check and an explanatory letter sent to the Department. Alternative Submission Process If you are unable to submit your payment through Intuit, you can pay taxes via ACH debit. You will need your PIN number and unique identifier to file via the web site. For detailed instructions refer to the Colorado Department of Revenue web site. Alternatively, you can print and mail your form and check.

Withholding Tax

How does the agency prefer the employer to register?

Online

Where can I find out more about the agency process for registration?

https://www.colorado.gov/pacific/tax/withholding-payroll-tax-account

Is there a registration fee?

No

What is the name of the form to use for registration?

CR-0100 Business Wage WH Tax Account Application

What is the link to the form for registration?

https://www.colorado.gov/pacific/sites/default/files/CR0100.pdf

Additional information about the registration for this state.

If application is faxed ID will be received in approximately 1 week, if form is mailed they will receive a response within a month Fax to 303-866-4176.

Unemployment Insurance Tax

How does the agency prefer the employer to register?

Online

Where can I find out more about the agency process for registration?

https://www.colorado.gov/apps/jboss/cbe/

Is there a registration fee?

No

What is the name of the form to use for registration?

Starting a Business

What is the link to the form for registration?

https://www.colorado.gov/pacific/cdle/starting-business

Additional information about the registration for this state.

Registration can only be done after the employer has paid $1,500.00 in wages.

Online:
If $1,500.00 in wages has been paid the account number will be issued immediately when the registration process is completed by the employer.
If $1,500.00 in wages has not yet been paid, or the employer is a domestic or household employer, the online system will tell the employer they are not liable and will have them call Colorado Division of Unemployment Insurance at 303-318-9100. The CO Representative will guide the employer through the steps necessary to begin registration.

Fax/Email/Mail: Entire process will take 15-20 business days from creation of the account to the employer receiving their account number in the mail. Account numbers will not be sent via email even if this is how the department received the registration form.