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In general, any employer-employee relationship for federal income tax purposes, for which withholding of federal income tax is required, is similarly considered an employer-employee relationship for the purposes of Colorado wage withholding requirements. Employers are encouraged to consult their tax advisors for guidance regarding specific situations. Nothing in this publication modifies or is intended to modify the requirements of Colorado’s statutes and regulations.

Additional information can be found in the statutes, regulations, forms, and guidance listed to the right. This publication is designed to provide employers with general guidance regarding Colorado wage withholding requirements. The employer must provide copies of the W-2 both to the employee and to the Department no later than January 31 st of the following year. Employers are required to file returns and remit tax on a quarterly, monthly, or weekly basis, depending on the employer’s total annual Colorado wage withholding liability.Įvery employer must prepare a W-2 for each employee to report the Colorado income taxes withheld from each employee’s pay. The Colorado Withholding Worksheet for Employers (DR 1098) prescribes the method for calculating the required amount of withholding. However, several criteria, including the state of residency for the employee, may determine whether Colorado wage withholding is required.Īn employer who is required to withhold Colorado income tax from employees’ wages is liable for the required withholding, whether or not the employer actually withholds the tax.

Wages that are exempt from federal wage withholding are generally also exempt from Colorado wage withholding. In general, whenever federal wage withholding is required for any Colorado wages, Colorado wage withholding is required as well. Any employer that is subject to Colorado wage withholding requirements must register with the Colorado Department of Revenue. In general, Colorado wages are any wages that are either paid to an employee who is a Colorado resident or paid to any nonresident employee for services performed in Colorado.

Americans with Disabilities Act (ADA) AccommodationsĮvery employer making payment of Colorado wages is subject to Colorado wage withholding requirements.