Colorado Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Tax Forms

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

Withholdings

Agency contact information

Effective Date: 10-02-2015

Agency Name: Colorado Department of Revenue

Vendor Payable Name: Colorado Department of Revenue

Mailing Address: 1375 Sherman Street
Denver, CO 80261

Phone Numbers: Tax Information Call Center
303-238-7378

Support Website URL: https://www.colorado.gov/tax/quick-answers-main

Agency Website URL: http://www.colorado.gov/cs/Satellite/Revenue/REVX/1176842266433

Agency Holidays

Effective Date: 01-01-2019

Agency Holidays: For Federal Reserve Bank Holidays refer to the Agency IRS, Tax Items, WH/SS/Medicare:

State Observed Holidays that are no on a Federal Reserve Holiday:
None

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date: 01-01-2010

Account Number Name: CO Account Number

QuickBooks Employer Account Number Format(s): 99999999

Agency Withholding Details

Effective Date: 01-01-2015

WH Supported?: Yes

Allowance Amount Detail: $4,200.00

Supplemental Rate Detail: 4.63%

W4 Requirements

Effective Date: 01-01-2019

Can Use Federal W4?: Yes

Agency Tax Payment Details

Effective Date: 01-23-2018

Tax Payment Name: CO Withholding

Verification Tracking

Last Verified Date: 02-20-2018

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.
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
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.
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.

Electronic Mandate Requirements

Effective Date: 12-10-2013

Employer Filing Requirements: W-2: Employers that report 250 or more employees must file electronically.

Employer Payment Requirements: Employers that pay weekly, or who withhold $50,000 or more annually must pay electronically.

Unemployment Tax

Agency contact information

Effective Date: 09-14-2016

Agency Name: Colorado Department of Labor and Employment

Vendor Payable Name: Colorado State Treasurer

Mailing Address: P.O. Box 8789
Denver, CO 80201-8789

Phone Numbers: Employer & Tax Services Contact Center
303-318-9100 (Denver Metro-area)
800-480-8299 (outside Denver Metro-area)

Support Email: CDLE_Employer_Services@state.co.us

Agency Website URL: www.coloradoui.gov

Agency Holidays

Effective Date: 01-01-2019

Agency Holidays: For Federal Reserve Bank Holidays refer to Agency, IRS, Tax Items WH/SS/Medicare:

State Observed Holidays that are not on a Federal Reserve Holiday:
None

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date: 01-01-2008

Account Number Name: CO Dept of Labor and Employment Employer Acct No.

QuickBooks Employer Account Number Format(s): 999999.99-9

Agency Tax Rate Detail

Effective Date: 01-01-2019

Fixed Dollar Amount: N/A

Minimum Rate: 0.62%

Maximum Rate: 8.15%

New Employer Rate: 1.7%

Employer Wage Base

Effective Date: 01-01-2019

Wage Base Amount: $13,100.00

Employee Rates

Fixed Rate: N/A

Employee Wage Base

Wage Base Amount: N/A

Agency Surcharge Detail

Effective Date: 01-01-2018

Surcharge Name: Total Surcharge/Bond Principal Rate

Creditable to FUTA: No

Fixed Rate: N/A

Minimum Rate: N/A

Maximum Rate: N/A

New Employer Rate: N/A

Wage Base Amount: $12,600.00

Verification Tracking

Last Verified Date: 01-10-2019

Agency Tax Payment Details

Effective Date: 02-17-2015

Tax Payment Name: CO UI

Verification Tracking

Last Verified Date: 02-20-2018

Tax Payment Frequency Detail

Payment Frequency	Payment Name
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
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

Electronic Mandate Requirements

Effective Date: 12-11-2014

Employer Filing Requirements: October 1st 2018 - Employers must file electronic wage list data.

Employers with 100 or more employees must file premium (contribution) and wage reports electronically using FTP.

*Not a mandate by law; this is the only way to file data when employees are over the threshold for other means to file.

Employer Payment Requirements: No Mandate

E-file & Pay

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.

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.

Employer Registration

Withholding Tax

How does the agency prefer the employer to register?: Online

Where can I find out more about the agency process for registration?: http://www.colorado.gov/revenue/tax

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/apps/jboss/cbe/

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?: CO Business Express (WH & UI)

What is the link to the form for registration?: https://www.colorado.gov/apps/jboss/cbe/

Additional information about the registration for this state.: ER Must have paid $1500.00 in wages Paid wages of at least $1,500 during any quarter in the current or preceding calendar year. If customer registers on-line and meets the requirements, they will receive their AID within one business day, or, if after 6 p.m. or on a weekend/holiday, by the second business day.
Information needed to register:
Business name and trade name, if any.
Names and contact information for all the principals of this business.
All applicable addresses, including primary business location, mailing, payroll, banking, worksite locations, and any other addresses pertinent to the business.
The approximate date of your first payroll (this must be within the current or prior calendar year).

NOTE:You must have a printer attached to your computer. Print a copy of your completed registration application, sign it, and mail it to CDOR.

Tax Forms

Agency Form Detail

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Withholdings

Agency contact information

Agency Holidays

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Agency Withholding Details

W4 Requirements

Agency Tax Payment Details

Verification Tracking

Tax Payment Frequency Detail

Electronic Mandate Requirements

Unemployment Tax

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

Agency Tax Payment Details

Verification Tracking

Tax Payment Frequency Detail

Electronic Mandate Requirements

E-file & Pay

Electronic Form Requirement Detail

Employer Registration

Withholding Tax

Unemployment Insurance Tax

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