Colorado 1099 State Filing Requirements
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1099 Forms Required by Colorado State
Colorado requires businesses to file various 1099 forms to report payments made to individuals and other entities.
Form 1099-NEC
Non-Employee Compensation
Form 1099-MISC
Miscellaneous Income
Form 1099-K
Card Transactions
Form 1099-INT
Interest Income
Form 1099-DIV
Dividends Distributions
Form 1099-R
Retirement Plans
Form 1099-B
Broker and Barter Exchange Transactions
Form 1099-G
Government Payments
Form OID
Original Issue Discount
Form W-2G
Gambling Winnings
The state also requires Form W-2. Learn more
Colorado Filing Requirements for 1099-NEC, MISC, K, INT, DIV, R, B, G & OID
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If Colorado Tax Was Withheld | More than $0 | Direct State Filing | Form DR 1106 | February 02, 2026 |
| If NO Colorado Tax Was Withheld | Equal to or more than federal threshold | CF/SF program | Not Required | February 02, 2026 |
| Below federal threshold | No Filing Required | |||
Colorado Filing Requirements for W-2G
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If Colorado Tax Was Withheld | More than $0 | Direct State Filing | Form DR 1101 | February 02, 2026 |
| If NO Colorado Tax Was Withheld | Equal to or more than federal threshold | Direct State Filing | Not Required | February 02, 2026 |
| Below federal threshold | No Filing Required | |||
Ready to file the 1099 Form with the Colorado State?
Information Required to File 1099 Forms with Colorado
Discover the key information needed to file Form 1099 with the State of Colorado.
1. State/Payer’s state number
The payer’s state identification number refers to the Colorado Account Number.
Colorado State ID Format:
- 8 digits (For example: 99999999)
2. State income
The total amount of taxable income that is subject to the Colorado state income tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
1. State/Payer’s state number
The payer’s state identification number refers to the Colorado Account Number.
Colorado State ID Format:
- 8 digits (For example: 99999999)
2. State distribution
Report the total payment amount subject to state tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local distribution
Report the total payment amount subject to local tax.
6. Local tax withheld
Enter the amount of local income tax withheld.
1. State/Payer’s state number
The payer’s state identification number refers to the Colorado Account Number.
Colorado State ID Format:
- 8 digits (For example: 99999999)
2. State winnings
Report the total winnings subject to Colorado state tax.
3. State income tax withheld
Enter the amount of Colorado state income tax withheld.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local winnings
Report total winnings subject to local tax.
6. Local income tax withheld
Enter the amount of local income tax withheld.
File with the Colorado state in minutes using TaxBandits!
Annual Transmittal of State 1099 Forms – Form DR 1106
Form DR 1106 is an Annual Transmittal form used to report the total income taxes withheld from employees/contractors and taxes remitted to the state. It is filed annually to ensure compliance with Coloroda’s withholding tax requirements.
Information Reported on Form DR 1106:
- Total Colorado income tax withheld per 1099s.
- Total Colorado income taxes withheld and paid during tax year.
- Additional balance paid.
- Information regarding penalty, interest, balance due and overpayment.
TaxBandits doesn't support filing 'Form DR 1106' with the state. The payer must file the form directly with the state before the deadline.
E-file 1099 with Colorado state in minutes using TaxBandits!
TaxBandits – Simplifying Colorado State 1099 Compliance
TaxBandits supports the filing of 1099 forms directly with the Colorado Department of Revenue, ensuring compliance with state regulations.
Complete Compliance
Stay compliant with federal and Colorado state filing requirements, corrections, and deadlines — all efficiently managed in one place with TaxBandits.
State Filing Guidance
TaxBandits provides a comprehensive, step-by-step guide to simplify the 1099 filing process, ensuring a seamless experience from start to finish.
State Form PDFs
Conveniently access and download Colorado 1099 form PDFs for recordkeeping, ensuring you always have the forms
you need.
Free Resubmissions
If the Colorado Department of Revenue rejects your 1099 forms, you can correct the errors and resubmit them free of charge.
Start filing your Colorado 1099 returns with TaxBandits by creating an account!
How to file Form 1099 with the State of Colorado?
Create your free account and follow these simple steps to effortlessly e-file your 1099 returns with the IRS and State of Colorado!
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Step 1: Choose Form 1099
Select the type of 1099 form you want to file.
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Step 2: Enter Form 1099 details
Complete the form using manual entry or other bulk import options.
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Step 3: Enter State Filing Information
Provide the required Colorado state details for Form 1099.
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Step 4: Choose Distribution Options
Opt for our distribution services – Postal Mailing, Online Access, or Both.
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Step 5: Review and Transmit
Review your form and transmit it to the IRS and state agencies.
Start e-filing your 1099 Forms with Colorado today—TaxBandits makes it quick and easy!
Frequently Asked Questions
Does Colorado require 1099 filing?
Yes, the Colorado Department of Revenue mandates the filing of 1099 Forms.
- You must file 1099 Forms directly with the state if there is any state tax withholding.
- 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.
Form W-2G is not part of the CF/SF program, so you must file it directly with the Colorado Department of Revenue.
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 | $2500 |
| Form 1099-INT |
$10 for the amount reported on Boxes 1, 3, or 8 (or at least $600 of interest paid for trade or business) |
| Form 1099-DIV |
|
| Form 1099-R | $10 |
| Form 1099-B | NO Specific Threshold |
| Form 1099-G | NO Specific Threshold |
| Form 1099-OID | $10 |
| Form W-2G |
|
What types of 1099 forms does Colorado require?
Colorado requires the filing of the following 1099 forms:
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, Annual Transmittal of State 1099 Forms, is used in Colorado to report the total state income tax withheld from 1099 recipients during the year.
- If you file 1099s electronically, you must mail Form DR 1106 directly to the Colorado Department of Revenue (only if you have a balance due or an overpayment).
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If you file by paper, you must mail Form DR 1106 along with your 1099 forms. If there is a balance due, be sure to write the business name, Colorado Account Number (CAN), and form number (DR 1106 Withholding) on the check or money order. Submit the paper Form DR 1106 and payment directly to the
Department of Revenue.
What is Form DR 1101?
Form DR 1101, Annual Reconciliation of Income Tax Withheld on Gaming Winnings, is used in Colorado to report the total state income tax withheld from Form W-2G payments during the year.
- When you file your W-2G forms electronically, you will need to mail Form DR 1101 directly to the Colorado Department of Revenue (only if there is a balance due or an overpayment).
- If you file paper copies of Form W-2G, you must attach Form DR 1101 along with it.
- If a balance is due, be sure to write the business name, Colorado Account Number (CAN), and the form number (DR 1101 Withholding) on the check or money order.
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 the deadline to file 1099 forms with Colorado?
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.
What are the requirements to file a 1099 electronically with Colorado?
Payers are required to file 1099 electronically. with the State of Colorado if they submit 250 or more returns. Furthermore, it is recommended for payers who file fewer than 250 returns to opt for electronic filing 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 should I mail the 1099s and the transmittal form in Colorado?
You can send out your 1099 form copies when you paper file. However, e-filing is an ideal choice for accurate and convenient filing. At TaxBandits, we support 1099s with Colorado, and we distribute 1099 form copies to recipients/payees via postal mail.
If you still choose to file 1099s by paper, mail them to the address below. The same mailing address applies to Forms DR 1106 and DR 1101:
Denver CO 80261-0009
If you made errors on 1099 forms filed with the State of Colorado, you can correct them by downloading the corrected form and mailing it to the address provided above.
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