Colorado 1099 Filing Requirements
The State of Colorado Mandates
1099 Filing!
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Colorado State Filing
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Colorado 1099 Reporting Requirements
The State of Colorado mandates filing Form 1099 with the state agency under the
following conditions:
| Scenario | If there is any Colorado State Tax Withholding | If there is no Colorado State Tax Withholding |
|---|---|---|
| Payments Threshold | Follows Federal Threshold* | |
| Due Date | January 31, 2025 | |
| Filing Method | Direct State Filing | CF/SF |
| Additional Forms |
Transmittal Form DR 1106 (for 1099) Reconciliation Form DR 1101 (for W-2G) |
Not Required |
*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form.
The State of Colorado requires the following Forms:
- Form 1099 (1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-R, 1099-DIV, 1099-B, 1099-G, 1099-OID
and W-2G) - Form W-2 - Wages and Tax Statement. Learn more about Colorado W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal
and State.
Frequently Asked Questions
Does Colorado require 1099 filing?
Yes, the Colorado Department of Revenue mandates the filing of
1099 Forms.
- If there is any state tax withholding, you must file 1099 Forms directly with
the state. - If there is no state tax withholding, the IRS will automatically forward your federal 1099 forms to the state agency since Colorado is part of the CF/SF program.
Is there a payment threshold for Form 1099 with Colorado?
There is no specific threshold for reporting 1099s with the state of Colorado. Instead, the reporting requirements align with the federal guidelines. The payer should assess and file a Form 1099 based on the applicable federal threshold for each specific form.
| Forms | Threshold |
|---|---|
| Form 1099-NEC | $600 |
| Form 1099-MISC | $600 |
| Form 1099-K | $20,000 |
| Form 1099-INT |
|
| Form 1099-DIV |
|
| Form 1099-R | $10 |
| Form 1099-B | - |
| Form 1099-G | - |
| Form 1099-OID | $10 |
| Form W-2G |
|
What types of 1099 forms does Colorado require?
Colorado requires the filing of the following 1099 forms only if there is state tax withholding:
Does Colorado require additional forms when filing 1099 and
W-2G forms?
Yes, Colorado may require the following forms along with your 1099 or W-2G Forms.
- Form DR 1106 (Annual Transmittal of State 1099 Forms) must be filed along with the respective 1099 forms.
-
Form DR 1101 (Annual Reconciliation of Income Tax Withheld on Gaming Winnings) must be filed along with the specific
W-2G forms.
What is Form DR 1106?
Form DR 1106 is an Annual Transmittal of State 1099 Forms used to report income tax withheld per 1099s and paid during the year.
- When you file your 1099s electronically, you will need to mail Form DR 1106 to the address shown below (only if you have a balance due or overpayment).
- If you file paper copies of W-2G, you must always attach Form DR 1101 before submitting documents.
What is Form DR 1101?
Form DR 1101 is an Annual Reconciliation of Income Tax Withheld on Gaming Winnings used to report income tax withheld per W-2Gs and paid during the year.
- When you file your W-2G electronically, you will need to mail Form DR 1101 to the address shown below (only if you have a balance due or overpayment).
- If you file paper copies of W-2G, you must always attach this form before submitting documents.
How to pay the balance tax due to the State of Colorado?
If a balance is due, it can be made by EFT, through Revenue Online, or by mail.
If mailing a payment, be sure to write the business name, Colorado Account Number (CAN), and form number (DR 1106 Withholding or DR 1101 Withholding) on the check or money order.
If you are requesting a refund, it is preferable that you send in a paper DR 1093 directly to
the Department.
When is Colorado 1099 due?
The due date for filing Form 1099 with Colorado is January 31. If this due date falls on a weekend or federal holiday, the next business day will be the deadline.
For the 2024 tax year, the deadline for filing 1099 Forms with Colorado is January 31, 2025.
What are the requirements to file 1099 electronically with Colorado?
Payers with 250 or more payees are required to file 1099 electronically. It is also recommended for payers with less than 250 payees for faster processing.
What are the penalties for not filing or filing 1099 late with Colorado?
A penalty of 5% of tax due or $5 (whichever amount is greater) is charged. An additional penalty of 1/2% (.005) is charged for each additional month up to a maximum of 12% of the tax due.
Where do I mail Colorado 1099 and W-2G forms?
Mail your Form 1099s along with Form DR 1106 or W-2G along with DR 1101 to the following address.
Business Tax Section,
Room 208, P.O. Box 17087,
Denver, CO 80217-0087
For more information, please visit the State website: https://tax.colorado.gov/withholding-tax
