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Intuit
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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.

Agency Form Detail

Form ID Tax Code Form Name
UITR-1A (Filing) UI Continuation form for UITR-1
Effective Date
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
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
Effective Date
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
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
Effective Date
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
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
Effective Date
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
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
Effective Date
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
Effective Date
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
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
Effective Date
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
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
Effective Date
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
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

Effective Date
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
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
Account Number Name
CO Account Number
QuickBooks Employer Account Number Format(s)
99999999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
$4,200.00
Supplemental Rate Detail
4.63%

W4 Requirements

Effective Date
Can Use Federal W4?
Yes

Agency Tax Payment Details

Effective Date
Tax Payment Name
CO Withholding

Verification Tracking

Last Verified Date
02-20-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Seasonal CO Withholding
Effective Date
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
Effective Date
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
Effective Date
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
Effective Date
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
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.

Agency contact information

Effective Date
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
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
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
Fixed Rate
N/A
Fixed Dollar Amount
N/A
Minimum Rate
0.62%
Maximum Rate
8.15%
New Employer Rate
1.7%
New Construction Rate Details
NAICS Code 236 1.77% NAICS Code 237 7.43% NAICS Code 238 1.77%

Employer Wage Base

Effective Date
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
Surcharge Name
Total Surcharge/Solvency tax
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
11-01-2019

Agency Tax Payment Details

Effective Date
Tax Payment Name
CO UI

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
Effective Date
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
Effective Date
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

Effective Date
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. In 2019 the agency is moving forward to full e file mandate. Individual Filers can file online or get the Contribution report mailed to them. Forms available in QuickBooks are there until the agency states they cannot be used to file.
Employer Payment Requirements
No Mandate

Electronic Form Requirement Detail

Form ID
DR 1094
Effective Date
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.

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