States / Colorado

Colorado

Last checked Oct 22, 2026

Colorado practitioners use about seven state logins for tax and payroll work, run by four departments. State taxes run on FAST Enterprises' GenTax behind Revenue Online, the result of a five-phase project (CITA) that received $53.6 million in capital funds and was completed in December 2012; FAST has run it under a managed services contract since, now about $7.9 million a year. In February 2025 the Department of Revenue asked for $135 million to competitively re-solicit and potentially replace GenTax; the legislature's technology committee ranked it below the line and the FY 2025-26 budget did not fund it. Sales tax for the state and the 68 home-rule cities SUTS lists as participating can be filed through SUTS, a separate portal run by GovOS (formerly MUNIRevs) with Avalara's address database. Unemployment insurance moved off two 1980s-era mainframe systems onto Deloitte's uFACTS platform: MyUI+ for claims in January 2021 and MyUI Employer+ for premiums and wage reports, scheduled for October 2023, after Colorado left the failed WyCAN consortium, which paid its contractor $16.7 million for a system it never received. Deloitte also built and operates My FAMLI+, the paid family and medical leave system (premiums since January 2023, benefits since January 2024); its contract value was not found. The state auditor rated MyUI+, My FAMLI+ and GenTax access controls as material weaknesses in recent statewide audits.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Jared Polis
    • Executive Director, Department of Revenue: Heidi Humphreys Colorado Department of Revenue
    • Executive Director: Joe Barela Colorado Department of Labor and Employment
    • Executive Director, Department of Human Services: Michelle Barnes Colorado Department of Human Services, Division of Child Support Services
  • Secretary of State: Jena Griswold Colorado Department of State (Secretary of State)

Employer account numbers

Checked Oct 24, 2026.

Three employer numbers from two departments: the Colorado Department of Revenue issues the Colorado Account Number (CAN) for wage withholding; the Colorado Department of Labor and Employment issues the UI Employer Account Number (EAN) through its Division of Unemployment Insurance and a separate FAMLI account number through its Division of Family and Medical Leave Insurance. A Colorado business can register for withholding and for UI in MyBizColorado.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Colorado Department of Labor and Employment, Division of Unemployment Insurance

Colorado calls UI tax premiums. The chargeable wage base is $30,600 for 2026 and is adjusted from then on by the change in average weekly earnings, so 2027 will differ. DOL's July 2026 summary gives a new employer base rate of 1.53% and experienced rates of 0.56% to 7.34% before surcharges; premiums also carry a support surcharge and, when the fund is low, a solvency surcharge of 0.1% to 2.7%, and CDLE's pages refused automated reads, so whether the solvency surcharge applies in 2026 or 2027 is not confirmed.

Taxable wage base

2026: $30,600
Indexed from 2026. C.R.S. 8-70-103(6.5)(a) stepped the base up yearly ($13,600 in 2021, $17,000 in 2022, $20,400 in 2023, $23,800 in 2024, $27,200 in 2025); for 2026 and each year after it is the first $30,600 paid to an individual, adjusted by the change in the average weekly earnings under C.R.S. 8-73-102, rounded to the nearest $100. U.S. Department of Labor, Significant Provisions of State UI Laws, effective July 2026 also lists $30,600 for Colorado. source Public record

New employer rate

2026: 1.53% Base rate from U.S. Department of Labor, Significant Provisions of State UI Laws, effective July 2026 ("New employer rate shown is the base rate. Higher rates may apply depending on industry classification"); DOL's figure leaves out surcharges, so it may not include the support or solvency surcharge. CDLE's own page was not readable. C.R.S. 8-76-102.5(4)(a): new employers pay the unrated employer premium or the computed rate, whichever is higher, until 12 months of chargeable experience; new construction employers (NAICS 236, 237 or 238) pay the greatest of the unrated premium, the actual experience rate, the average actual experience rate or the average industry premium rate until they have 36 months (8-76-102.5(5)). source Public record

Rate range

2026: 0.56% to 7.34% Range from U.S. Department of Labor, Significant Provisions of State UI Laws, effective July 2026; DOL's rates cover experience-rated employers only and leave out surtaxes and surcharges, so the support and solvency surcharges are not included. CDLE's own figures were not readable. Rates are set for each calendar year from the employer's record before the July 1 computation date of the year before; if the reserve ratio is 1.4% or more on June 30, premiums for the next year are reduced by up to 15%. source Public record

Other assessments

• Solvency surcharge: 0.100% (percent of excess +20 or more) to 2.700% (more than -25); unrated employers 1.350% (C.R.S. 8-76-102.5(7)). Assessed on experience-rated employers from the calendar year after a June 30 when the fund is at or below 0.5% of total wages, and kept until the June 30 fund balance reaches 0.7%; shown separately on the premium rate notice. Not assessed on government employers, reimbursing nonprofits or political subdivisions electing the special rate. Whether it applies in 2026 or 2027 was not confirmed. source Public record
• Support surcharge: Set from a schedule by the employer's percent of excess (C.R.S. 8-76-102.5(3)(a)(IV)); the schedule is an image the printout leaves out. Paid into the employment support fund, the benefit recovery fund, the employment and training technology fund and the workforce development fund. source Public record

Voluntary contributions

Allowed, Before March 15 of any year; the payment lowers the experience rate for the current year and later years and is not refunded (C.R.S. 8-76-102.5(3)(d)). source Public record

FUTA credit reduction

None. No outstanding federal (Title XII) advance: Colorado is not on the U.S. Department of Labor's 2025 credit reduction table or its potential 2026 list, and has no Title XII record in Treasury data from January 2025 to November 2, 2026. source Public record

Recent and coming changes

• Jan 1, 2026 Chargeable wage base indexed to the change in average weekly earnings, starting from $30,600 for 2026, after the fixed steps of 2021 to 2025. source Public record

cdle.colorado.gov returned 403 to every automated request, and the State Publications Library copy of CDLE's trust fund report was refused by a web filter on this network. This file rests on the Colorado Revised Statutes 2024 printout from the legislature (title 8); later amendments were not checked.

Not confirmed: cdle.colorado.gov blocked automated reads (HTTP 403, CloudFront). Not confirmed on CDLE's own pages: 2026 and 2027 new employer rates and rate ranges (DOL's July 2026 summary used for 2026), the support surcharge rates, whether the solvency surcharge is in effect for 2026 and 2027, rate notice timing and protest deadline, quarterly filing form, due dates and e-file rules; the 2027 wage base. Pages to read in a browser: https://cdle.colorado.gov/employers/unemployment-insurance-premiums, https://cdle.colorado.gov/employers/myui-employer-plus/employer-faqs, and CDLE's trust fund report at https://spl.cde.state.co.us/artemis/lbeserials/lbe515014internet/lbe5150142025internet.pdf (refused by the network's web filter, Techloq). Statute text is the 2024 printout; check the 2025 and 2026 sessions for amendments to 8-70-103 and 8-76-102.5. Whether the support and solvency surcharges count toward the FUTA credit is not stated; left null.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Colorado withholding is figured from the employee's federal Form W-4 using the Department of Revenue's DR 1098 worksheet (4.40% for 2026), and an employee may also file the optional Colorado form DR 0004 to fine-tune it. Colorado has no separate supplemental rate in its guidance and no reciprocal agreements: nonresidents are withheld on from the first day for each day they are physically present and working in Colorado for most of the workday, and telecommuters' wages for work outside Colorado are exempt whatever the employer's location. Denver and some other cities levy a monthly occupational privilege tax that employers withhold.

Withholding certificate

DR 0004, Colorado Employee Withholding Certificate (optional). Federal Form W-4: used instead of a state form. The employer must have the employee complete a federal Form W-4 on or before the first day of employment; a DR 0004 is optional. A certificate stays in effect until the employee submits a new one, and a new W-4 without a new DR 0004 revokes any earlier DR 0004. With no certificate on file: With no W-4 and no DR 0004, the employer figures withholding as if the employee filed a W-4 with a filing status of single ($5,500 allowance on DR 1098 line 2a). An employee who claims exemption on Form W-4 without a DR 0004 and is expected to earn more than $200 a week must have a copy of the W-4 sent by the employer to the Department's Discovery Section. Wages of a military servicemember's spouse in Colorado solely to be with the servicemember under military orders are exempt. source Public record

Supplemental wages

2026: No separate supplemental rate or method appears in the 2026 DR 1098 or the Wage Withholding Tax Guide; bonuses and commissions are wages subject to withholding, and DR 1098 applies 4.40% to annualized taxable wages above the withholding allowance. source Public record

Withholding tables

DR 1098, 2026 Colorado Withholding Worksheet for Employers (10/21/25) (2026). Colorado no longer publishes withholding tables. Annualize the period's taxable wages, subtract the allowance ($11,000 married filing jointly or qualifying surviving spouse, $5,500 otherwise, or the DR 0004 line 2 amount), multiply by 4.40%, divide by the pay periods and add any DR 0004 line 3 amount.

Reciprocity

No reciprocal agreements. No reciprocal agreement is described in the Department's guide. Colorado withholding is not required on a Colorado resident's wages for work in another state that requires withholding on them. source Public record

Nonresidents working here

From the first day: a nonresident's wages for services performed in Colorado are withheld on, apportioned by the days in the pay period the employee works in Colorado; a day counts as a Colorado day when the employee is physically present in Colorado for most of the time worked that day. Rail, air and motor carrier employees and military servicemembers and spouses have federal exemptions. Convenience of the employer: no: the guide lists telecommuters' compensation for work performed outside Colorado as exempt, regardless of the business location of the employer. Rule 39-22-604(6); § 39-22-109, C.R.S.; Rule 39-22-109(3)(b)(i)(A). source Public record

Deposits and returns

• quarterly: annual withholding less than $7,000. Due the last day of the month after the quarter
• monthly: at least $7,000 but not more than $50,000. Due the 15th of the following month
• weekly: $50,000 or more. Due the 3rd business day after the Friday that ends the Saturday to Friday week; the last weekly period of the year ends December 31

Form DR 1094, Colorado W-2 Wage Withholding Tax Return, for each period on the due dates above (monthly and quarterly filers must file even with no tax due). An EFT payment satisfies the filing requirement, so EFT payers file no separate return. Weekly filers must pay by electronic funds transfer (EFT); others may pay by EFT or file and pay in Revenue Online. Revenue Online source Public record

Annual reconciliation

DR 1106, due Last day of January following the year in which withholding was made; within 30 days of closure for a closed account. With the W-2 and 1099 filing rules

Local taxes employers withhold

• Denver Occupational Privilege Tax (OPT, head tax): $5.75 a month from the employee, withheld by the employer, plus $4.00 a month from the employer, for work performed in Denver.: City and County of Denver, Department of Finance, Treasury Division source Public record

Recent and coming changes

• Jan 1, 2026 The 2026 guide says Colorado withholding generally applies to overtime pay that may be exempt from federal withholding under the One Big Beautiful Bill Act; DR 1098 line 1a includes overtime pay. source Public record

The filing frequency is first set from the estimated annual withholding on the account application and is adjusted by the Department, effective January 1, if actual withholding exceeds the estimate. The annual W-2 transmittal (DR 1093) is covered in the 1099 and information return section.

Not confirmed: No Department statement on a supplemental wage rate was found; the 4.40% DR 1098 rate is the only rate stated. Other Colorado cities with an occupational privilege tax (Aurora, Glendale, Greenwood Village, Sheridan, per vendor guides) were not checked on the cities' own sites. The 2027 DR 1098 was not published as of 2026-11-03.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Colorado gives residents a credit for income tax accrued to another state, figured on Form DR 0104CR, Part II (lines 27 to 34) and carried through DR 0104CR line 65 to DR 0104 line 17. A part-year resident's income from the period of nonresidence is kept out by apportionment: Form DR 0104PN divides modified Colorado AGI by modified federal AGI (line 34) and multiplies the full-year tax by that percentage (line 36), and the credit is available only for tax on income earned in another state while a Colorado resident. Nonresidents get no credit (no reverse credit), and Colorado is a Compact member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Form DR 0104CR, Individual Credit Schedule, Part II: Credit for Tax Paid to Another State (lines 27 to 34), one schedule per state plus one for all states. Line: DR 0104CR line 34 (allowable credit), included in DR 0104CR line 65 (nonrefundable credits used), entered on Form DR 0104, line 17. Limit: The smaller of the tax liability to the other state (line 33) or the Colorado tax (DR 0104 lines 13 and 14) multiplied by modified Colorado AGI from sources in the other state divided by total modified Colorado AGI (lines 28 to 32). A second limit caps the total credit for all states at the Colorado tax times the share of modified Colorado AGI from sources outside Colorado (income and losses from all other states netted). Covers: Net income tax accrued for the year to another U.S. state, the District of Columbia, or a U.S. territory or possession, on income derived from sources there, whatever the other state calls the tax; not a franchise tax or other tax not imposed on income, and not tax imposed because of residency in the other state rather than the source of the income. Not covered: the credit is not allowed for taxes accrued to any city or local jurisdiction. Foreign taxes: Not covered: the credit is not allowed for taxes accrued to a foreign country or any subdivision of one. Pass-through entity taxes: Yes: when another state taxes a partnership or S corporation directly, each resident member is considered to have paid its pro rata share of the net income tax paid by the entity; submit the entity's statement reporting the share of tax and the income from that state. Attach: A copy of the other state's return, including its adjusted gross income calculation, any federal deductions it disallowed and its tax calculation; for tax paid by a partnership or S corporation, the statement it provided. A return with income or loss from more than one state must be filed electronically, with lines 28 to 31 calculated for each state even if no tax was owed there. No credit for income from a state with no income tax. If the other state's tax changes or is refunded, file an amended return (DR 0104X). C.R.S. 39-22-108; Rule 39-22-108 (1 CCR 201-2). source Public record

Part-year residents: income while a nonresident

Allocated or prorated Form DR 0104PN has a federal column and a Colorado column. The Colorado column takes income earned while working in Colorado or while a Colorado resident (and Colorado-source income of the nonresident period). Modified Colorado AGI (line 33) divided by modified federal AGI (line 32) gives the percentage on line 34; the tax on DR 0104 line 12 income (line 35) times that percentage is the apportioned tax on line 36, entered on DR 0104 line 13. Form DR 0104PN, Part-Year Resident/Nonresident Tax Calculation Schedule, submitted with Form DR 0104. Line: DR 0104PN lines 34 and 36; DR 0104 line 13. source Public record

Part-year residents: credit for the period of residence

Available. Only for tax accrued to another state on income earned or recognized from sources in that state while a Colorado resident (the DR 0104CR says part-year residents generally do not qualify). If the other state taxed income from both periods, its tax is prorated by the share of the income it taxed that was derived while a Colorado resident, and the limit uses only the resident-period modified Colorado AGI from DR 0104PN line 33. Form DR 0104CR, Part II, with Form DR 0104PN. source Public record

Nonresidents: reverse credit

No. Nonresidents may not claim the credit; their Colorado tax is apportioned on DR 0104PN so that only Colorado-source income is taxed. source Public record

Local income taxes

Colorado has no local income tax; the credit does not cover any other jurisdiction's city or local income tax. source Public record

Multistate Tax Compact

Compact member. source Public record

Other interstate rules

• A Colorado resident servicemember who spends at least 305 days of the tax year stationed outside the United States on active duty may elect to be treated as a nonresident, by checking the box on Form DR 0104PN. source Public record

The Department's Income Tax Topics publication on the credit is the January 2024 revision; the 2025 Form DR 0104CR and 104 Book still refer to it. Colorado reciprocity (none) is in the withholding file.

Not confirmed: UDITPA or Compact apportionment status not checked: Colorado business income is apportioned under C.R.S. 39-22-303.6 (cited in the part-year guidance), not confirmed against the Compact's Article IV. No 2026 change to the credit or the part-year method found on the Department's site; not searched further.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

C corporations file Form DR 0112 by the 15th day of the 5th month after the tax year ends (May 15, 2026 for 2025), a month after the federal date, with an automatic 6-month extension to file but not to pay. Partnerships and S corporations file Form DR 0106 by the 15th day of the 4th month (April 15, 2026), with an automatic 6-month extension. Every reporting entity (corporations, LLCs, nonprofits, LLPs, most limited partnerships and foreign entities) files a Periodic Report with the Secretary of State each year, online only, around its reporting month, for $25 ($50 late penalty).

Corporate return

Corporate income tax. Form DR 0112 (C Corporation Income Tax Return). Due: By the fifteenth day of the fifth month following the close of the taxable year, which is May 15 for calendar year filers. For tax year 2025: May 15, 2026. Fiscal years: Same rule: the 15th day of the 5th month after the fiscal year ends. If the due date or extension date falls on a weekend or legal holiday, it moves to the next business day. source Public record

Corporate extension

Automatic. 6 months (to November 15 for calendar year filers; November 16, 2026 because November 15 is a Sunday). None to file; form DR 0158-C to make an extension payment. No extension is available for payment. Late payment carries a penalty of the greater of $5 or 5% of the net tax for the first month plus 0.5% a month, up to 12%, and interest.

S corporations

Form DR 0106 (same return as partnerships); S corporations do not file DR 0112. Due: By the fifteenth day of the fourth month after the close of the tax year, which is April 15 for calendar year filers. For tax year 2025: Apr 15, 2026. Automatic 6 months to file (October 15 for calendar year filers), no extension to pay; DR 0158-N for an extension payment. If 90% of the tax is not paid by the original due date, a delinquent payment penalty applies. source Public record

Partnerships

Form DR 0106 (Colorado Partnership and S Corporation Income Tax Return). Due: By the fifteenth day of the fourth month after the close of the tax year, which is April 15 for calendar year filers. For tax year 2025: Apr 15, 2026. Automatic 6 months to file (October 15 for calendar year filers), no extension to pay; DR 0158-N for an extension payment. source Public record

Individuals

Form DR 0104. For tax year 2025: Apr 15, 2026. Automatic extension to file until October 15, 2026, with no extension to pay; to avoid late payment penalties, pay 90% of the tax by April 15 (form DR 0158 for the extension payment). source Public record

Annual report

Filed with the Colorado Department of State (Secretary of State) through File a business document (Secretary of State).

Reporting entities include corporations, LLCs, nonprofit corporations, LLPs, LLLPs, limited partnership associations, cooperatives and limited partnerships formed after July 26, 2009 (or otherwise defined as reporting limited partnerships), and foreign entities. The Secretary of State's FAQ does not say how the reporting month is set; the site's startup data does not either.

Recent and coming changes

• The DR 0112 booklet was discontinued beginning tax year 2025; instructions are now attached to each form. source Public record

Colorado's May 15 corporate due date is not new: the 2024 DR 0112 booklet states the same 5th-month rule.

Not confirmed: How the periodic report month is assigned (C.R.S. 7-90-501) and when a delinquent entity is administratively dissolved were not read.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Colorado requires electronic funds transfer from employers with more than $50,000 a year of wage withholding, businesses with more than $75,000 a year of state sales tax, and all filers of fuel, cigarette, tobacco, retail marijuana and oil and gas interest withholding taxes. The income and withholding tax penalty for late filing or payment is the greater of $5 or 5% plus 0.5% a month, up to 12%, and the sales tax penalty is the greater of $15 or 10% plus 0.5% a month, up to 18%. Interest for 2026 is 8% (discounted rate, when paid before or within 30 days of a notice of deficiency) or 11% (regular rate), falling to 7% and 10% for 2027.

Interest on unpaid tax

Regular rate shown; a discounted rate (9% for 2025, 8% for 2026, 7% for 2027) applies if the tax is paid before a notice of deficiency issues or is paid, or an agreement to pay is made, within 30 days of the notice. Rates are set for each calendar year; the Department's publication does not state the formula. Compounding: Not stated; the Department figures interest for partial years by dividing the annual rate by 365 (366 in leap years). C.R.S. 39-21-109 (interest on underpayment) and 39-21-110.5 (rate of interest to be fixed). source Public record

When tax must be paid electronically

• Withholding: Employers with annual wage withholding liabilities greater than $50,000.00; weekly filers (more than $50,000 a year) must pay by EFT in Revenue Online. Methods: Revenue Online Direct Debit (free), ACH credit, and other Revenue Online options; an EFT payment satisfies the DR 1094 filing requirement. Sign up for EFT through a Revenue Online account or with Form DR 5785, Authorization for Electronic Funds Transfer (EFT) For Tax Payments. source Public record
• Sales and use: Businesses with annual state sales tax liabilities greater than $75,000.00. Methods: Revenue Online Direct Debit or ACH credit; a complete sales and use tax return must be filed at the same time as the payment. Revenue Online account or Form DR 5785. source Public record
• Other: fuel, cigarette, tobacco, retail marijuana sales and excise, oil and gas interest withholding: All organizations filing these taxes. Methods: Revenue Online Direct Debit or ACH credit. Revenue Online account or Form DR 5785. source Public record

Penalties

Late filing

Covers: Income tax and wage withholding tax (one combined penalty for late filing or late payment); sales, retailer's use and consumer use tax have their own combined penalty. Income and withholding: the greater of $5 or 5% of the unpaid tax plus 0.5% for each full or partial month unpaid. Sales and use: the greater of $15 or 10% plus 0.5% a month. Maximum: 12% for income and withholding; 18% for sales and use. Minimum: $5 for income and withholding; $15 for sales and use. C.R.S. 39-22-621 (interest and penalties, income tax); the Department also lists 39-26-118 and 39-26-204 for sales tax. source Public record

Late payment

Covers: Same as the late filing penalty; late payment of sales tax also disallows the vendor's service fee. Income and withholding: the greater of $5 or 5% plus 0.5% a month; sales and use: the greater of $15 or 10% plus 0.5% a month. Maximum: 12% (income and withholding); 18% (sales and use). One penalty covers late filing or late payment for each of these taxes; the Department lists it as a single penalty rather than two. C.R.S. 39-22-621 (interest and penalties, income tax); the Department also lists 39-26-118 and 39-26-204 for sales tax. source Public record

Estimated tax, individuals

Charged as penalty. Figured on DR 0204 at the regular interest rate for each period (12% for days in 2025, 11% for days in 2026). Safe harbor: Required annual payment is the lesser of 70% of this year's net Colorado tax, 100% of last year's tax (if last year was 12 months, a Colorado return was filed and federal AGI was $150,000 or less, $75,000 if married filing separately), or 110% of last year's tax; no penalty if tax less withholding is under the $1,000 statutory exemption; farmers and fishermen who file and pay by March 1 are exempt. Form: DR 0204. source Public record

Estimated tax, corporations

Charged as penalty. Figured on DR 0205 using the regular interest rate for each period. Safe harbor: The lesser of 70% of this year's net Colorado tax or 100% of last year's tax (12-month year with a Colorado return filed); no penalty if Colorado tax liability is less than $5,000. Form: DR 0205. source Public record

Penalty relief

A notice of deficiency can be protested in writing or through Revenue Online, with a hearing or a written brief; sending documentation alone does not preserve protest rights. For declared disasters the Department waives penalties on request: eligible taxpayers call 303-238-SERV (7378) after receiving a bill. How: Protest letter or Revenue Online protest. Time limit: 30 days from the mailing date of the notice to request a hearing or file a written brief. source Public record

Other penalties

• Returned check (insufficient funds, closed account or stop payment), C.R.S. 24-35-114. source Public record
• Income and withholding tax: underpayment of estimated tax, failure to pay a notice and demand (collection penalty), negligence or disregard of rules without intent to defraud, fraud. source Public record
• Recurring distraint warrant penalty for repeatedly failing to pay delinquencies. source Public record
• Corporate officer's penalty for willful failure to collect, account for and pay over tax (Rule 39-21-116.5). source Public record

Recent and coming changes

• Jan 1, 2027 Interest rates drop for 2027 to 7% (discounted) and 10% (regular), from 8% and 11% for 2026 source Public record
• Wildfire relief for 2026 fires declared by the Governor (Dolores, Montezuma, Lake, Mesa, Pueblo, Custer, Ouray, Las Animas, Baca, Routt, San Miguel and Huerfano counties): income tax extension filings due October 15 and sales taxes due July 20 to October 20 extended to December 31; penalty waivers on request for other October taxes and fees filed by November 6, 2026; not automatic and state taxes only source Public record

The penalty for not paying by EFT when required, and the dishonored check amount, were not stated on the pages read. The refund (overpayment) rate was not found on the pages read.

Not confirmed: The statutory penalty, if any, for failing to pay by EFT when required (C.R.S. text not read). The formula in C.R.S. 39-21-110.5 for setting the rates, and whether the same rate is paid on refunds. A general penalty waiver request process outside disasters and protests, and any first-time abatement policy. Whether the pass-through entity (SALT parity) tax or corporate income tax has its own electronic payment mandate; none found on the EFT pages read.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Colorado follows IRS disaster relief by standing policy: when the IRS grants relief for a natural disaster, taxpayers get similar extensions to file and pay Colorado income tax, sales tax and wage withholding tax unless the Department of Revenue announces otherwise. The Department cannot apply the relief automatically, so affected taxpayers must contact it (Revenue Online message, email, written response to the notice, or 303-238-SERV) when they receive a notice of deficiency. For disasters the Governor declares, the Department announces its own relief, most recently for the 2026 wildfires.

When the IRS postpones deadlines

Follows IRS postponements automatically, for some or all taxes Standing guidance: "The Department may grant extensions of the time to file returns and pay tax." If the IRS grants relief for a particular natural disaster, "taxpayers will be allowed similar extensions of time to file and pay Colorado income tax, sales tax, and wage withholding tax, unless the Department makes an announcement stating otherwise." The policy is standing, but the Department says it is unable to apply the relief automatically in its systems. Tied to the relief the IRS grants for a particular natural disaster, with a pointer to the IRS disaster relief list; the page does not say whether it is limited to FEMA declarations or to the areas the IRS names. Colorado Department of Revenue, Filing and Payment Extensions for Natural Disasters (standing guidance page). source Public record

Taxes covered

Income tax, sales tax and wage withholding tax (filing and payment). Not covered: Other taxes the Department administers are not covered; a taxpayer late with another tax may ask for a penalty waiver based on its situation. The extensions do not extend other deadlines: "no extension is allowed for the time to file a protest and request a hearing pursuant to section 39-21-103, C.R.S.", and the extension does not apply to the deadline to file an income tax return to claim the TABOR sales tax refund credit. source Public record

State-declared disasters

The Department announces relief for disasters the Governor declares. For the 2026 wildfires "for which Governor Polis declared an emergency" (Dolores, Montezuma, Lake, Mesa, Pueblo, Custer, Ouray, Las Animas, Baca, Routt, San Miguel and Huerfano counties, to expand with new declarations), income tax extensions otherwise due October 15 and sales taxes otherwise due July 20 to October 20 were extended to December 31, 2026; penalty waivers for other taxes and fees due in October (marijuana, fuel, retailer delivery fee) are by request, with filing by November 6, 2026. The relief is for state taxes only, not municipal taxes collected by home-rule cities. The 2025 southwestern Colorado flooding, after the Governor declared a disaster, got the same pattern, with other taxes due by December 31, 2025. source Public record

How to get relief

Not automatic. For IRS-based relief, affected taxpayers must contact the Department if they receive a notice of deficiency for penalties and interest on a return filed or tax paid in the extension period: a secure message through Revenue Online, an email to a tax unit, a written response to the notice, or a call to 303-238-SERV (7378). For the Governor-declared events, eligible taxpayers "must call to request an extended deadline after receiving a bill" (303-238-SERV, Monday to Friday, 8 a.m. to 4:30 p.m.). Penalties: Taxpayers liable for taxes outside the policy who are affected by a natural disaster and late may request a penalty waiver "based on their particular situation." The 2026 wildfire relief waives late filing penalties for the listed taxes. source Public record

Where relief is posted

Filing and Payment Extensions for Natural Disasters (standing policy); current event page: Colorado Wildfire Disaster Tax Relief 2026, https://tax.colorado.gov/Wildfire_Tax_Relief

Other disaster tax rules

• Wildfire rebuild sales and use tax refund (HB23-1240, effective May 12, 2023): a refund of the state, RTD and SCFD sales and use taxes (a total of four percent) on construction and building materials used to rebuild or repair a qualified homeowner's residence damaged or destroyed in a declared wildfire disaster between January 1, 2020 and December 31, 2022; claimed on the Wildfire Rebuild Exemption Certificate issued by the local government, filed with the Department no later than June 30, 2028. Municipal and county taxes are not refunded by the state. source Public record

The Wildfire_Tax_Relief page's county list omits San Miguel County, which the Department's 2026 wildfire press release includes. The 2026 wildfire relief (deadlines to December 31, 2026) is a current event that may belong in data/disasters.json.

Not confirmed: The statute behind the standing guidance is not cited on the page and was not identified. The southwestern Colorado flooding release shows no date on the page; the year (2025) is inferred from its December 31, 2025 deadline. The Hurricane Helene and Milton release returned 403: https://tax.colorado.gov/press-release/department-of-revenue-announces-relief-for-hurricanes-helene-milton

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $66.3B; Individual income tax payments and SECA tax $23.1B; Business income taxes $4.9B; Excise taxes $963M; Estate and trust income tax $746M; Estate tax $356M; Gift tax $203M; Unemployment insurance tax $112M; Railroad retirement tax $23M. source Public record

Filers moving in and out, 2022 to 2023

121,390 returns (187,420 people) with $10.0B of income moved in from other states; 110,049 returns (180,132 people) with $9.3B moved out, a net gain of $0.7B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Colorado Department of Labor and Employment, Division of Labor Standards and Statistics

The Colorado minimum wage is $15.16 an hour in 2026, and the Division's proposed 2027 PAY CALC Order sets $15.71 from January 1, 2027 (proposed September 30, 2026, hearing November 2, 2026, not yet adopted when checked). The rate is last year's minimum adjusted by the Denver-Aurora-Lakewood CPI-U under Article XVIII, Section 15 of the Colorado Constitution. Tipped employees may be paid $3.02 below the full minimum ($12.14 in 2026, $12.69 proposed for 2027), and Denver and other local governments set higher minimums.

Rate

$15.16 from Jan 1, 2026 2026 PAY CALC Order, 7 CCR 1103-14: emergency version effective January 1, 2026, permanent version effective February 1, 2026.
$15.71 from Jan 1, 2027 Proposed 2027 PAY CALC Order (eDocket 2026-00467), 'if adopted, effective January 1, 2027'; not yet adopted when checked. source Public record

How it is set

Indexed: CPI-U for the Denver-Aurora-Lakewood area (last year's minimum adjusted by CPI). Announced: The Division files the next year's proposed PAY CALC Order with the Secretary of State (filed September 30, 2026 for 2027) and adopts it before January 1. Colo. Const. art. XVIII, sec. 15; COMPS Order, 7 CCR 1103-1, Rule 3.1; PAY CALC Order, 7 CCR 1103-14 source Public record

Tipped employees

2026: cash wage $12.14, tip credit $3.02 Only to the extent tips raise total pay to the full minimum wage.
2027: cash wage $12.69, tip credit $3.02 Proposed 2027 PAY CALC Order; not yet adopted when checked. source Public record

Youth and training wages

$12.89. Non-emancipated minors may be paid 15% below the full minimum ($12.89 in 2026; $13.36 proposed for 2027), subject to the Colorado Youth Employment Standards Rules, 7 CCR 1103-20, Rule 11 (COMPS Order Rule 3.3). source Public record

Local minimum wages

Allowed

• Denver (city and county); tipped food and beverage workers $16.27 in 2026 with a $3.02 tip credit: $19.29 in 2026, $19.84 in 2027 source Public record

source Public record

Overtime-exempt salary

2026: $1111.23 a week, $57,784 a year
2027: $1151.23 a week, $59,864 a year source Public record

Recent and coming changes

• Jan 1, 2027 Proposed 2027 PAY CALC Order: minimum wage $15.71, tipped cash wage $12.69, minors $13.36, exempt salary $1,151.23 a week ($59,864 a year), highly compensated $134,694; rulemaking hearing November 2, 2026. source Public record

The annual exempt salary figures are the PAY CALC Order's rounded annual equivalents. The highly compensated employee threshold is $130,014 for 2026 and $134,694 proposed for 2027.

Not confirmed: Whether the Division adopted the 2027 PAY CALC Order as proposed after the November 2, 2026 hearing; recheck the Colorado Register or 7 CCR 1103-14 in December. CDLE's own minimum wage pages and posters (cdle.colorado.gov) returned a CloudFront 403 block and were not read; figures come from the Code of Colorado Regulations instead. Other local minimum wages (secondary sources name Edgewater, the City of Boulder and unincorporated Boulder County): the Edgewater site was blocked by a web filter and Boulder pages were not found, so their rates are not recorded. The statute that lets local governments set a minimum (2019 HB 19-1210) was not read; leg.colorado.gov returned HTTP 406.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. Collecting contributions

Colorado's Paid Family and Medical Leave Insurance (FAMLI) program, run by the Department of Labor and Employment's Division of Family and Medical Leave Insurance, has collected premiums since January 1, 2023 and paid benefits since January 1, 2024. The premium is 0.88% of wages in 2026 and 0.86% from January 1, 2027, on wages up to the Social Security wage base ($184,500 in 2026, $192,300 in 2027). Employers with 10 or more employees remit the full premium and may deduct up to half from employees; employers with fewer than 10 remit only the employee half.

Paid Family and Medical Leave Insurance (FAMLI)

Kind and agency

Family and medical. Colorado Department of Labor and Employment (CDLE), Division of Family and Medical Leave Insurance. C.R.S. 8-13.3-501 and following (Proposition 118, 2020; premiums: 8-13.3-507; private plans: 8-13.3-521); rules at 7 CCR 1107-1 (premiums) and 7 CCR 1107-5 (private plans).

Started

Contributions from Jan 1, 2023. Benefits from Jan 1, 2024.

Contribution rate

2027: 0.86% of wages One combined family and medical premium. The director sets the premium each year; the statute caps it at 1.2% of wages.
2026: 0.88% of wages One combined family and medical premium. source Public record

Wage base

2027: $192,300 The Social Security contribution and benefit base for 2027 from SSA's notice of determinations for 2027 (Federal Register public inspection document 2026-21796).
2026: $184,500 Premiums are not required on wages above the Social Security contribution and benefit base (C.R.S. 8-13.3-507(6)); $184,500 for 2026 per IRS Publication 15 (2026). source Public record

Who pays

Employer: Employers with 10 or more employees remit 100% of the premium and pay at least half (0.44% of wages in 2026, 0.43% in 2027). Employee: Up to 50% of the premium may be deducted from the employee's wages (up to 0.44% in 2026, 0.43% in 2027). Yes, up to 50%. An employer may not deduct more than the maximum employee share in a pay period; one that does not deduct the share in a pay period is treated as having elected to pay it and cannot recover it from a later paycheck, except where wages were too low to cover it. source Public record

Small employers

Fewer than 10 employees. No employer share: the employer may deduct up to 50% of the premium from wages and remits only that 50%. Employees count if employed (working or on leave with an expected return) in any U.S. state, D.C. or territory during 20 or more workweeks in the preceding calendar year; size is set at registration and each year in the first calendar quarter, and an employer that does not report its size may be presumed to have ten or more. source Public record

Private plans

Allowed. Employers may apply to the FAMLI Division for approval of a private plan that confers all of the same rights, protections and benefits; an employer with an approved plan does not remit premiums to the fund. Self-insured private plan (SIPP) employers send quarterly reports to the Division on its template. source Public record

Filing and payment

Quarterly wage report and premium payment in My FAMLI+ Employer. Due No later than the last day of the month after the end of the calendar quarter (for example, 2026 Q3 by October 31, 2026); the next business day if the due date falls on a weekend or holiday. My FAMLI+ Employer source Public record

Benefits

Up to 12 weeks in an application year, plus up to 4 more weeks for a serious health condition related to pregnancy or childbirth complications. 90% of the part of the average weekly wage up to 50% of the state average weekly wage, plus 50% of the part above it; the maximum weekly benefit is 90% of the state average weekly wage. source Public record

Recent and coming changes

• Jan 1, 2027 Premium falls from 0.88% to 0.86% of wages. source Public record

The 2026 and 2027 rates come from CDLE's FAMLI Business Brief sent September 30, 2026; the FAMLI website (famli.colorado.gov) could not be read. Statute facts are from the Colorado Revised Statutes 2024 (uncertified printout); the 2025 amendments (SB 25-144) were not read. Local governments may decline participation, and self-employed individuals and employees of declining local governments may elect coverage, paying 50% of the premium.

Not confirmed: famli.colorado.gov and cdle.colorado.gov returned 403 (CloudFront) to curl, so the FAMLI premium page, employer FAQ, private plan page and maximum weekly benefit notices were not read. Maximum weekly benefit for 2026 and 2027 (the cap is set from the state average weekly wage; vendor pages give figures that change each July 1) not confirmed from a primary source. SB 25-144 (2025) changes to C.R.S. 8-13.3-507 and 8-13.3-506 (reported by secondary sources: rate set by September 1 each year, NICU leave) not read; leg.colorado.gov bill page returned 406 and the 2025 edition of Title 8 was not found at the 2024 URL pattern. The private plan application process (7 CCR 1107-5 and FAMLI's private plan page) was not read in detail.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. Paid sick leave

Colorado's Healthy Families and Workplaces Act requires every private employer, of any size, to give paid sick leave of at least one hour per 30 hours worked, up to 48 hours a year, plus up to 80 more hours when a public health emergency is declared. Job-protected family and medical leave comes from the FAMLI program (up to 12 weeks, with 4 more for pregnancy or childbirth complications, for employees with 180 days on the job) and the Family Care Act, which extends FMLA leave to civil union and domestic partners. Earned vacation must be paid at separation and cannot be forfeited.

Paid sick leave

The law

Healthy Families and Workplaces Act (HFWA) source Public record

Employers covered

Every employer as defined in the wage law, of any size (all employers since January 1, 2022), including the state and local governments; not the federal government.

Employees not covered

Railroad employees covered by the federal Railroad Unemployment Insurance Act. Employees under a collective bargaining agreement in effect on July 14, 2020 that gives equivalent or more generous paid sick leave, or a later agreement that expressly waives the Act and gives equivalent or more generous leave.

How it builds up

At least 1 hour per 30 hours worked; overtime-exempt employees accrue as if working 40 hours a week (or their normal shorter week).

Yearly cap

48 hours earned or used a year, unless the employer sets a higher limit. On the day a public health emergency is declared, employers must top up leave so an employee who normally works 40 or more hours a week can take at least 80 hours (less for part-time employees), usable until four weeks after the emergency ends.

Front-loading

Allowed: the employer may give the full amount at the beginning of the year.

When use can start

None: accrual starts when employment begins and leave may be used as it is accrued.

Carryover

Up to 48 hours of unused leave carries forward, but the employer need not allow use of more than 48 hours in a year.

Allowed uses

The employee's or a family member's illness, injury, health condition, diagnosis, care or preventive care; grieving, funerals and financial or legal matters after a family member's death; needs arising from domestic abuse, sexual assault or harassment; public health emergency closures of the workplace or a child's school; closure of a family member's school or place of care for weather, power, heat or water loss; evacuation of the employee's residence. Family members: immediate family, a child to whom the employee stands in loco parentis (and the reverse), and anyone for whom the employee is responsible for health or safety related care.

Notice and documentation

The employee asks orally, in writing or electronically, and makes a good-faith effort to give advance notice when the need is foreseeable; the employer may set reasonable notice procedures in a written policy but may not deny leave for not following them. Documentation may be required only for absences of four or more consecutive work days, and never for public health emergency leave.

At the end of employment

Not required at separation. An employee rehired within six months gets back accrued, unused leave that was not paid out.

PTO policies

Yes, if the paid leave policy gives at least the required amount (including the public health emergency supplement) for the same purposes and under the same conditions.

Employer duties

Give each employee a written notice of the rights (in English and any first language of at least 5% of the workforce) and display the state poster; give notice electronically to remote or platform workers; keep records of hours worked and leave accrued and used for two years.

Enforcement

CDLE Division of Labor Standards and Statistics. Civil fine up to $100 per willful notice violation; back pay and other relief under C.R.S. 8-5-104; private civil action in district court within two years, after a complaint to the Division or a written demand to the employer.

Citation

C.R.S. 8-13.3-401 to 8-13.3-418; rules at 7 CCR 1103-7, Rule 3.5, SB 20-205 (2020); amended by SB 23-017 (2023), in effect since Jul 14, 2020

Agency guidance

coloradosos.gov

Local laws: The Act sets minimum requirements and does not preempt any other law, regulation or standard that gives a greater amount, accrual or use of paid sick leave. (C.R.S. 8-13.3-414(1)) source Public record

Family and medical leave

The law

Paid Family and Medical Leave Insurance (FAMLI) job protection; Family Care Act, C.R.S. 8-13.3-504, 8-13.3-505 and 8-13.3-509 (Proposition 118, 2020); C.R.S. 8-13.3-201 to 8-13.3-205 (HB 13-1222) source Public record

Employers covered

FAMLI: any employer with at least one employee in each of 20 or more workweeks in the current or prior year (or that paid $1,500 or more in wages in any calendar quarter of the preceding year). Family Care Act: employers covered by the federal FMLA.

Who is eligible

FAMLI job restoration: employed by the current employer at least 180 days before the leave starts (benefits require $2,500 in base period wages). Family Care Act: employees eligible for FMLA leave.

How long

FAMLI: up to 12 weeks in an application year, plus up to 4 more weeks for a serious health condition from pregnancy or childbirth complications; the employer keeps health benefits during the leave and restores the same or an equivalent position. Family Care Act: within the FMLA's 12 weeks, running concurrently.

Reasons

FAMLI: a new child in the first year after birth, adoption or foster placement; caring for a family member with a serious health condition; the employee's own serious health condition; a military qualifying exigency; safe leave. Family Care Act: caring for a civil union partner or registered or employer-recognized domestic partner with a serious health condition.

Paid?

FAMLI leave is paid by the state FAMLI program (see the paid leave page); Family Care Act leave is unpaid.

Wage replacement: Paid Family and Medical Leave Insurance (FAMLI). Contribution rates and benefits

Vacation and PTO at the end of employment

Must be paid out When an employer provides paid vacation, all vacation pay earned and determinable under the agreement must be paid at separation. The Division's rules allow agreements on whether there is vacation, how much, how it accrues, and a cap of a year's worth or more, but not forfeiture of earned vacation. (C.R.S. 8-4-101(14)(a)(III); 7 CCR 1103-7, Rule 2.17) source Public record

"Use it or lose it" policies: barred.

Other leave the law requires

Recent and coming changes

• Aug 6, 2025 SB 25-144 extends FAMLI paid family and medical leave by up to 12 more weeks for a parent whose child is receiving inpatient care in a neonatal intensive care unit (the act also set the 2026 premium). The act's own text and the NICU provision's start date were not read. in effect source Public record

What was checked: Statutes read in the Colorado Revised Statutes 2024 uncertified printouts (Titles 1, 8, 13, 24 and 28) on leg.colorado.gov, and the Wage Protection Rules (7 CCR 1103-7, adopted December 8, 2025, effective February 1, 2026), which implement HFWA in Rule 3.5 and vacation pay in Rule 2.17. SB 23-017 (effective August 7, 2023) added the grief, school closure and evacuation uses. No separate local paid sick leave ordinance was found: Denver Labor enforces paid sick time as part of civil wage theft but no Denver leave requirement beyond HFWA was confirmed. Not listed: C.R.S. 8-2-132 (living organ donors: anti-retaliation only, no leave), C.R.S. 24-4.1-303(8) (no discipline for honoring a subpoena in a criminal case), and C.R.S. 24-34-402.3 (pregnancy accommodations; leave is not required if another accommodation works). The parental school involvement leave law (C.R.S. 8-13.3-101 to 104) was repealed in 2015. Colorado law does not require private employers to give holidays off or holiday premium pay; no such statute was found.

Not confirmed: cdle.colorado.gov and famli.colorado.gov returned 403 to curl and WebFetch, so CDLE's INFO #6, #6B (updated February 27, 2026), #6C and #3E (vacation) and the HFWA poster were not read: https://cdle.colorado.gov/dlss/labor-laws-rules-resources/labor-law-guidance-education The 2025 and 2026 session laws were not read in full; statute text is the 2024 printout. The Wage Protection Rules adopted December 2025 were used as a check on HFWA. HB 26-1413 (sick and military leave for certain public servants, effective July 1, 2026) concerns public employees and was not read. SB 25-144 rests on the bill page summary from the government index (leg.colorado.gov bill pages return 406 to curl): https://leg.colorado.gov/bills/sb25-144 The Colorado Supreme Court's Nieto v. Clark's Market (2021) on vacation forfeiture was seen only as a government index summary on CourtListener and is not cited. Denver: whether any Denver ordinance adds paid sick leave requirements beyond HFWA was not confirmed (Denver Revised Municipal Code chapter 58 was not read).

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Colorado's state sales tax is 2.9 percent, and counties, special districts and statutory cities add taxes the Department of Revenue collects, while many home-rule cities collect their own; the optional Sales and Use Tax System (SUTS) lets a business file state-collected tax and participating home-rule city taxes on one return. A remote seller must get a license and collect once its retail sales into Colorado exceed $100,000 in the previous or current calendar year, starting the first day of the first month at least 90 days after crossing it in the current year.

State rate

2.9% § 39-26-106, C.R.S. (as listed in the Department's guide) source Public record

Local taxes

Yes, some collected locally. The Department collects sales tax for the state, all statutory jurisdictions (those that have not chosen home rule and self-collection) and all special districts; rates for these are in publication DR 1002, Colorado Sales/Use Tax Rates. Many home-rule cities administer and collect their own sales taxes, which the Department does not administer. SUTS (https://suts.blt.govos.com/login) is optional: it takes one consolidated return and payment for state-collected taxes and for home-rule cities that participate in SUTS, and a participating city must follow the business's state filing frequency; non-participating home-rule cities are paid directly. The free GIS lookup gives the rate for an address across about 600 state, municipal, county and special district jurisdictions. The Department does not publish a highest combined rate in the pages read. Rate lookup source Public record

Remote sellers

$100,000; counts retail: all retail sales of tangible personal property, commodities and services into Colorado, whether or not taxable sales; previous calendar year or current calendar year; since Jun 1, 2019. If previous-year Colorado sales exceeded $100,000, license and collect for the whole calendar year. If the threshold is crossed in the current year, get a license and begin collecting by the first day of the first month at least 90 days after crossing it. The Department frames it as a small retailer exception for a retailer with no physical location in Colorado whose sales are under $100,000 in both the current and previous calendar years. HB 19-1240 took effect June 1, 2019. source Public record

Marketplace facilitators

Must collect (A marketplace facilitator with no place of business in Colorado collects once the retail sales it makes or facilitates in Colorado reach $100,000 in the current or previous calendar year, counting all sales whether taxable or not. It collects state and state-administered local taxes; a seller that sells only through such a marketplace may be exempt from licensing.), since Oct 1, 2019 source Public record

Streamlined Sales Tax

Not a member source Public record

Registration

Colorado sales tax license (retail); a wholesaler license is also available, $16 license fee (prorated by date of issuance) plus a $50 deposit, refunded once the retailer has remitted more than $50 in state sales tax. Register A separate license is needed for each Colorado business location, and licenses expire December 31 of odd-numbered years. The site's startup data opens the license on MyBizColorado or Form CR 0100. SUTS needs its own registration for an account number, even for a business that already holds a state license. Licensing with self-collecting home-rule cities is not covered in the Department's guide. source Public record

Filing

• monthly: the general rule
• quarterly: average or estimated monthly Colorado sales tax collection less than $1,100 but more than $50
• annual: average or estimated monthly Colorado sales tax collection of $50 or less

Due: The 20th day of the month after the tax period, for every frequency (next business day when the 20th is a weekend or holiday). The Department reviews average collections each year and can raise the frequency effective January 1.
Electronic filing: Electronic filing is required for periods from January 2026 when prior-year annual gross sales were $500,000 or more, and from January 2027 when they were $50,000 or more; EFT payment is required when prior-year state sales tax liability exceeded $75,000.
Vendor discount: No state service fee from January 1, 2026. For 2022 to 2025 it was generally 4 percent of state tax, capped at $1,000 per filing period and not allowed when taxable sales for the period exceeded $1,000,000. State-administered local jurisdictions may still allow a service fee (rates in DR 1002).
Revenue Online (state-collected taxes) or SUTS (state plus participating home-rule cities) source Public record

Certificates

Resale: The seller verifies the purchaser's Colorado sales tax license or exemption certificate in Revenue Online (or inspects a copy issued by the Department or another state's agency) and keeps a record.. MTC certificate: accepted
Exemptions: From an out-of-state purchaser, Form DR 5002 (Declaration of Wholesale or Entity Sales Tax Exemption) or the MTC Uniform certificate is accepted. source Public record

Recent and coming changes

• Jan 1, 2026 The state service fee (vendor's fee) on state sales tax ended; a service fee may still be allowed on state-administered local taxes. source Public record
• Jan 1, 2026 Electronic filing became required for retailers with prior-year gross sales of $500,000 or more. source Public record
• Jan 1, 2027 Electronic filing will be required for retailers with prior-year gross sales of $50,000 or more. source Public record
• Sep 29, 2026 The SUTS bulk address lookup (spreadsheet upload) is paused from September 29, 2026, to come back on January 1; single-address GIS lookup and SUTS filing are unaffected. source Public record

The Department's guide (revised May 2026) gives the rules here; HB 19-1240 (signed act) supplies the nexus and marketplace effective dates. Colorado also has a separate retail delivery fee, which is not a sales tax and is not covered here.

Not confirmed: Effective date of the 2.9 percent rate: not stated in the guide. Whether Colorado accepts the Streamlined certificate: not stated in the guide. Which home-rule cities self-collect and which participate in SUTS: listed in DR 1002 and at Tax.Colorado.gov/SUTS-Jurisdictions, not read for this file.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. Allowed up to a cap

Colorado lets a seller or lessor add a surcharge when a customer pays by credit or charge card, up to either 2 percent of the total cost or the merchant discount fee the seller actually pays to process the transaction (C.R.S. 5-2-212, as amended by SB 21-091 from July 1, 2022). No surcharge may be added to payments by cash, check, debit card or gift card. The seller must post the notice wording the statute prescribes at its premises or, online, before the customer completes the purchase, and show the surcharge as a separate line on the receipt.

The rule

A seller or lessor in any sale or lease may impose one surcharge per transaction on a buyer or lessee who chooses to pay by credit or charge card instead of cash, check or similar means, under one of two caps. The surcharge rules apply to all sales and leases, and a seller may surcharge regardless of any contract or agreement it enters into on or after July 1, 2022. source Public record

Cap

Either (I) an amount not to exceed two percent of the total cost to the buyer or lessee for the sale or lease, or (II) an amount not to exceed the merchant discount fee the seller or lessor incurs in processing the transaction, calculated at no more than the actual amount paid to the processor or service provider.

Cards covered

Credit and charge cards only. No surcharge on payment by cash or check, a debit card (with or without a PIN), a payment processed as a debit payment, or a gift card redemption. The statute defines "surcharge" (any additional amount imposed at the time of the transaction that increases the charge for the privilege of using a credit or charge card), "charge card" and "merchant discount fee".

Notice required

Signage at the premises visible to customers or, for an online sale, a display visible to the customer before the transaction is completed, in the exact wording the statute sets for the cap the seller uses (the 2% text or the merchant discount fee text); the surcharge amount must appear as a separate line item on the customer's receipt.

Exceptions

The section gives way to 24-19.5-103(3) and 29-11.5-103(3). Under 29-11.5-103(3) a local governmental entity may charge a convenience fee for alternative forms of payment of no more than its actual added cost to process the transaction, under the payment provider's rules; 24-19.5-103(3), the state government cross-reference, was not read. The Attorney General's administrator of the Uniform Consumer Credit Code reads the section as covering consumer leases, including residential leases, but not business-to-business transactions with no consumer purpose, such as those on a business credit card (interpretive opinion letter of June 29, 2022, posted again in May 2025).

Enforcement

A seller or lessor who violates the section violates the Uniform Consumer Credit Code and is liable as a creditor under the code, and the buyer or lessee is a consumer for purposes of that liability (5-2-212(3)). The code's administrator is an assistant attorney general designated by the Attorney General (5-6-103).

The law

C.R.S. 5-2-212, SB 21-091 (2021), ch. 476, amending the 2000 section (last amended 2003), in effect since Jul 1, 2022

Agency guidance

coag.gov

Cash discounts

A discount offered to induce payment by cash, check or other means not involving a seller or lender credit card is not a finance charge if it is offered to all prospective buyers and its availability is disclosed to them clearly and conspicuously under the administrator's regulations. (C.R.S. 5-2-212(2)) source Public record

Sales tax on the surcharge

Not taxable The Department of Revenue's General Information Letter GIL 22-004 (May 5, 2022) says surcharges that comply with 5-2-212 and are not used to shift part of the actual sales price to the surcharge are not part of the taxable purchase price, because they apply only to credit payments and must be a separate line on the receipt. A general information letter is not binding on the Department, and the letter does not cover self-collected home-rule city sales taxes. source Public record

Price display and fee laws

• Deceptive pricing practices (HB 25-1090) (C.R.S. 6-1-737), from Jan 1, 2026: A business that shows a price must show the total price as a single number, more prominently than other pricing information. "Total price" includes all amounts that must be paid or are not reasonably avoidable; government charges and shipping are excluded. The act does not mention card surcharges, so whether an avoidable card surcharge must be in the advertised price is not stated. For rentals it is direct: a landlord may not require a tenant to pay a fee related to processing rent or other payments if a cost-free means of payment is not reasonably accessible to the tenant (6-1-737(4)(d)). source Public record

Recent and coming changes

• Jan 1, 2026 HB 25-1090 added C.R.S. 6-1-737 (total price disclosure; landlord fee limits, including fees for processing rent payments when no cost-free payment method is reasonably accessible). in effect source Public record

What was checked: Read C.R.S. 5-2-212, 5-2-102 and 5-6-103 in the General Assembly's 2024 Title 5 printout (the newest posted; no 2025 printout was found) and 29-11.5-103 in the 2024 Title 29 printout; the Department of Revenue's GIL 22-004; and the signed act of HB 25-1090. The Department's letter says that when SB 21-091 takes effect on July 1, 2022, the section will permit surcharges; the earlier text (a ban, per secondary sources) was not read. SB 26-134 (payment card network fees on taxes) was vetoed on June 3, 2026 per the bill page, and does not address surcharges. The Attorney General's site (coag.gov) returned empty pages to automated reads, so the Attorney General's surcharge opinions could not be read.

Not confirmed: Attorney General complaint against Domuso (July 2026), reported in search results as alleging a 3.25% card fee above the 2% cap: https://coag.gov/app/uploads/2026/07/Final.Domuso-Complaint.pdf (could not be read automatically). An allegation, not a ruling. C.R.S. 24-19.5-103(3) (state government convenience fees), cross-referenced in 5-2-212(1)(a), not read. Whether 5-2-212 was amended in the 2025 or 2026 sessions: only the 2024 statute printout is posted on leg.colorado.gov. Any Attorney General rules or guidance under HB 25-1090 on card surcharges and total price.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. SALT Parity Act election

Partnerships and S corporations may elect each year to pay Colorado income tax at the entity level under the SALT Parity Act; the election binds all partners and shareholders except a C corporation partner that is unitary with the partnership. The 2025 rate is 4.4% of residents' full shares and nonresidents' Colorado-source shares (guaranteed payments and members with net losses left out). The election is made on the DR 0106 return (due the 15th day of the fourth month, with an automatic six-month extension to file), or earlier on DR 1705 or with an estimated payment on DR 0106EP, and owners claim a refundable credit for their share of the tax paid.

Law

C.R.S. 39-22-340 to 39-22-347 (SALT Parity Act; election in 39-22-343, tax in 39-22-344, owner credit in 39-22-347). House Bill 21-1327 (2021); amended by Senate Bill 22-124 (2022), which extended the election back to tax years from 2018 and added the owner credit. First tax year 2018. Ends: Condition: the election is allowed only in an income tax year in which there is a limitation on the deductions allowed to individuals under section 164 of the Internal Revenue Code (C.R.S. 39-22-343(2)). No end year is set. source Public record

Who can elect

Partnerships and S corporations. No owner limits. The election is binding on all partners and shareholders, whether individual, corporation, partnership or other entity and whether resident or nonresident, except that it does not apply to a partner that is a C corporation unitary with the partnership (that partner's share is left out of the tax). A lower-tier election has no effect on a tiered partner's own return; each tiered partner (a partnership or S corporation) may make its own election. A tiered partner cannot claim a credit or subtraction for a lower-tier entity's tax; the lower-tier credit passes through to the tiered partner's owners, reported on line 25 of the Colorado K-1 (DR 0106K), "SALT Parity Credit From Lower-Tier Partnership". source Public record

Election

Mark box I on the Colorado Partnership and S Corporation Income Tax Return (DR 0106) and complete Part III. The election can also be made during the year by mailing the SALT Parity Act Election Form (DR 1705) or by marking the election box on an estimated payment form (DR 0106EP); box I must still be marked on the DR 0106, and the SALT Parity Election box on every Colorado K-1. The entity; DR 1705 is signed by a person who warrants being authorized to bind the entity. Deadline: On the DR 0106 for the tax year (due the 15th day of the fourth month after year end, April 15 for calendar year filers, with an automatic six-month filing extension), or earlier during the year on DR 1705 or DR 0106EP. Made each year. No. The election is irrevocable for the tax year once made and binding on the entity and all owners. source Public record

Rate

2025: 4.4% Resident partners' and shareholders' full distributive or pro rata shares plus nonresidents' Colorado-source shares, as modified under Colorado law (DR 0106 Part III, lines 17 to 19), excluding guaranteed payments, any member whose net income from the entity is negative, and a unitary C corporation partner. source Public record

Estimated payments

For tax years from 2023, an electing entity makes estimated payments under the C corporation rules if its SALT Parity Act tax will exceed $5,000: generally four quarterly payments of 25% of the required annual payment, which is the lesser of 70% of the current year's net Colorado tax liability or 100% of the prior year's (the prior year method only if the entity made the election for that year). Payments can be made before the election is made. Penalty figured on DR 0233. Form DR 0106EP or Revenue Online. Quarterly; the dates are in Part 9 of the Colorado Corporate Income Tax Guide, which was not read. source Public record

Return

Colorado Partnership and S Corporation Income Tax Return (DR 0106), Part III (SALT Parity Act Income Tax Return), with a Colorado K-1 (DR 0106K) for each owner. An electing entity may not also file a composite return (Part II) or DR 0107 agreements. Due The 15th day of the fourth month after the close of the tax year (April 15 for calendar year filers). Automatic six-month extension to file (October 15 for calendar year filers); no extension to pay (extension payment on DR 0158-N). source Public record

Owner credit

Each owner claims a credit against Colorado income tax equal to the owner's share of the tax imposed on and paid by the entity, as stated on the Colorado K-1, on the owner's own return. Owners must add back any section 199A qualified business income deduction and their share of state income tax the entity deducted on its federal return. Other income tax credits from the entity's activities pass through to the owners; the entity cannot claim them. Yes. Credit above the owner's Colorado tax is refunded. A nonresident individual whose only Colorado-source income is included in the electing entity's return is not required to file a Colorado return; otherwise owners file and claim the credit. The entity may not file a composite return for the election year. Credit for other states' PTET: SB 22-124 added C.R.S. 39-22-202(4): for the credit for tax paid to other states (39-22-108), each resident partner is treated as having paid its pro rata share of any net income tax the partnership paid to a state that does not measure partners' income by reference to the partnership's income. No list of states was found. source Public record

Recent and coming changes

• SB 22-124 made the election available for tax years 2018 to 2021, by a composite amended return filed on or after September 1, 2023 and before July 1, 2024 (that window has closed), and added the owner credit. source Public record
• Jan 1, 2023 Estimated payments required for electing entities for tax years from 2023. source Public record
• The Department of Revenue has published the 2026 SALT Parity Act Election Form (DR 1705) and 2026 DR 0106EP, so the election continues for 2026. source Public record

The election depends on a federal limitation on individuals' state and local tax deduction existing for the year (C.R.S. 39-22-343(2)); it is not tied to a specific end date. No Colorado change to the SALT Parity Act made because of Public Law 119-21 was found. The Department's web page for tax years 2022 and later is titled "Tax Years 2022 Through 2025", but its 2026 forms are published.

Not confirmed: The 2026 rate: the tax is the rate in C.R.S. 39-22-301 for the year, but no 2026 DR 0106 or rate statement was read. Estimated payment due dates (Part 9 of the Colorado Corporate Income Tax Guide) were not read. Whether an election on a late DR 0106 is valid is not stated in the sources read. The current consolidated text of C.R.S. 39-22-340 to 39-22-347 was not read (only the 2021 and 2022 session laws); later amendments, if any, were not checked. Whether 39-22-202(4) has an S corporation counterpart was not checked.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate income tax

Colorado follows the Internal Revenue Code as amended (rolling conformity) and starts both the individual and the corporate return from federal taxable income, so the new federal deductions below adjusted gross income reach the Colorado return unless Colorado adds them back. Colorado did not decouple from bonus depreciation, section 179, research expensing or the interest limit; instead it requires individuals to add back the federal overtime deduction from tax year 2026 (HB25-1296, signed May 16, 2025), keeps the qualified business income addback for high earners indefinitely (HB25B-1001) and adds back the corporate foreign-derived deduction from 2026 (HB25B-1002). The federal tips deduction needs no addback.

Follows the Code

Rolling: follows the Code as it changes. C.R.S. 39-22-103(5.3)
The statute defines the Internal Revenue Code as the federal Code as amended, as it may become effective from time to time, for the taxable year. The Department of Revenue's individual and corporate guides say Colorado generally conforms and allows the same deductions as federal law, except for listed addbacks. source Public record

Starting point

Individuals: federal taxable income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

Partly adopted. HB25-1296 (adjustment of certain tax expenditures), signed May 16, 2025, adding back the federal overtime deduction; HB25B-1001 and HB25B-1002 (2025 special session), both approved August 28, 2025. Years: Overtime addback: tax years 2026 and later. Qualified business income addback: continued indefinitely from 2026. Foreign-derived deduction eligible income addback: tax years beginning on or after January 1, 2026.
Colorado conforms automatically, so the federal changes apply unless the legislature acts. The legislature acted on overtime, the qualified business income deduction and the foreign-derived deduction; it did not act on depreciation, section 179, research expensing, the interest limit, tips, car loan interest or the senior deduction. The fiscal note for HB25B-1001 says the federal deduction was set to expire after 2025 but was extended by H.R. 1. source Public record

Provision by provision

Other differences

• Qualified business income deduction (section 199A): single filers with adjusted gross income over $500,000 and joint filers over $1,000,000 add back the full federal deduction (Schedule F filers excepted); HB25B-1001 made the addback permanent from 2026. source Public record
• Federal standard or itemized deduction addback (Proposition MM): filers with adjusted gross income over $300,000 add back the deduction above $12,000 single or $16,000 joint for 2023 to 2025, and above $1,000 single or $2,000 joint for 2026 and later. source Public record
• Foreign-derived deduction eligible income: C corporations add back the section 250 deduction for FDDEI for tax years beginning on or after January 1, 2026 (HB25B-1002). source Public record
• State income tax addback: the Income Tax Topics publication on the state income tax addback was revised for section 70120 of the federal law (the itemized deduction for state and local taxes). source Public record

Guidance from the state

• Individual Income Tax Guide (revised for the overtime addback and other changes, noted in the January 2026 Tax Policy Updates)
• Corporate Income Tax Guide (revised for HB25B-1002 and H.R. 1, noted in the March 2026 Tax Policy Updates)
• Enterprise Zone Tax Guide (revised for H.R. 1 bonus depreciation and section 179, noted in the April 2026 Tax Policy Updates)
• January 2026 Tax Policy Updates

Recent and coming changes

• Jan 1, 2026 Overtime deduction addback begins: individuals add back the federal overtime deduction on the Colorado return. source Public record
• Jan 1, 2026 Corporate addback of the federal deduction for foreign-derived deduction eligible income begins (HB25B-1002). source Public record
• Jan 1, 2026 Standard or itemized deduction addback limit drops to $1,000 single and $2,000 joint for filers with adjusted gross income over $300,000. source Public record

The statute cited is from the 2024 Colorado Revised Statutes PDF published by the legislature; the 2025 edition was not found at the same address.

Not confirmed: No 2026 regular session bill on federal conformity (tips, research expensing, depreciation) was checked; the Department's monthly updates through October 2026 name none. A press report (Law360) says a group claims the overtime addback violates the Taxpayer's Bill of Rights; no court record was read. No Department page names the federal car loan interest or senior deductions; their treatment rests on rolling conformity and the absence of a listed addback.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. Pay required in job postings

Every Colorado employer, public or private, with even one employee in the state must state in good faith in each job posting the hourly or salary pay or range, a general description of benefits and other compensation, and the date the application window is expected to close. Employers must also make reasonable efforts to tell all current employees of each job opportunity on the same day and before selecting; since January 1, 2024 they must also notify the employees the new hire will work with within 30 days after the hire starts, and disclose the requirements for career progression positions.

Salary history ban: Yes (Colo. Rev. Stat. 8-5-102(2)(a) and (b)). An employer may not seek a prospective employee's wage rate history or rely on it to set a wage rate, and may not discriminate or retaliate against a prospective employee for not disclosing it. source Public record

What was checked: The Colorado Department of Labor and Employment's own pages and its INFO #9 guidance (cdle.colorado.gov) refused automated reads; the Division's rules were read on the Secretary of State's Code of Colorado Regulations site. No Colorado city or county ordinance requiring pay in postings was identified.

Not confirmed: CDLE INFO #9 (Equal Pay for Equal Work Act, Part 1 and Part 2) and the Division's FAQ on cdle.colorado.gov could not be read; they may say more on remote jobs, job boards and recruiters. Whether 8-5-201 was amended in the 2025 or 2026 sessions: the 2025 statutes printout was not found and the CCR shows 7 CCR 1103-18 effective July 1, 2024 as the only version. One web search found no such bill. Statute and rule differ on counting: 8-5-203(2)(c) treats one job opening as one violation regardless of postings, while POST rule 5.2 treats each distinct violative posting as a separate violation for remedies. No municipal ordinance was found, but city and county codes were not searched one by one.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Colorado Department of Revenue, Taxation Division

Colorado's power of attorney is Form DR 0145, Colorado Tax Information Authorization or Power of Attorney, which also serves as the lighter tax information authorization; since January 1, 2021 the Department no longer accepts IRS Form 2848, though it takes the Multistate Tax Commission's form and a Uniform Power of Attorney Act form attached to a DR 0145. No paid preparer registration program was found. No preparer e-file mandate was found in the Department's pages or the 2025 DR 0104 booklet.

Power of attorney

Form DR 0145, Colorado Tax Information Authorization or Power of Attorney (12/14/23). Any persons the taxpayer appoints as attorneys-in-fact; the form does not limit representatives to attorneys, CPAs or enrolled agents and says a representative's acts are legally binding even if the representative is not an attorney. A POA authorizes only the individuals listed on line 3. All periods and all tax or account types the Department administers as of the signing date (sales and use, withholding, income, severance, excise and others), unless specific periods or types are entered on line 4. The representative may do all things the taxpayer might do, including signing returns and protests and extending the statute of limitations, but may not add or substitute a representative or be paid a refund. With a protest, or separately through Revenue Online (log in and send a secure message, or use the Additional Services links), or by mail to Colorado Department of Revenue, PO Box 17087, Denver, CO 80217-0087. Processing: Not stated; the form is effective once signed and the Department may communicate with the appointee once it is processed. Incomplete forms are followed up by phone or rejected. Expires five years after it is signed, or on an individual taxpayer's death. A new DR 0145 revokes and replaces any prior DR 0145 unless line 5 is marked. Revoke or withdraw by calling (303) 238-7378, resubmitting the form marked REVOKED or WITHDRAWN, or a signed written request. form source Public record

Federal Form 2848

Not accepted As of January 1, 2021 the Department no longer accepts IRS Form 2848, and DR 0145 says it will not accept forms designed for the IRS or any other governmental agency. It does accept the Multistate Tax Commission's Multistate Power of Attorney form, and a POA that complies with Colorado's Uniform Power of Attorney Act if attached to a DR 0145 completed as the instructions describe. source Public record

Information only

Form DR 0145, option (a) Tax Information Authorization (TIA). Appoints designees to receive and inspect confidential tax information: call about a return, processing and refund status; request copies of returns, transcripts, notices or bills; and respond to inquiries on calculations and documentation. A designee cannot sign forms or protests, change the account, receive a refund or otherwise act for the taxpayer. A TIA covers any employee of a listed firm unless limited to named individuals. On the return: Third Party Designee on page 8 of Form DR 0104: marking Yes appoints the person named as designee to receive and inspect confidential information about that return (a firm listed covers its employees). It expires four years after the return is signed. source Public record

Preparer registration

No program found

Preparer ID on returns

The 2025 Form DR 0104 asks for the paid preparer's name, phone and address only; no PTIN or state preparer number field was found. PTIN: not mentioned. source Public record

Transcripts and account records

Paper copies of filed returns by Form DR 5714, notarized and mailed with original signatures to Colorado Department of Revenue, Tax Files, Room B112, PO Box 17087, Denver, CO 80217-0087; the Tax Files Office does not take fax, email or photocopied requests. A DR 0145 designee may also request copies of returns, transcripts, notices or bills. Form DR 5714, Request for Copy of Tax Returns (09/12/24). Who can ask: The taxpayer; for another taxpayer's return, a Power of Attorney (a POA under the Uniform Power of Attorney Act attached to a completed DR 0145) or, if applicable, a death certificate; a DR 0145 TIA or POA designee for transcripts and notices. Plain or certified copies of returns, proof of filing, and copies of cashed refund checks. The Department keeps returns for nine years plus the first six months of the calendar year. Fee: First 10 pages free; $0.25 per page after that, with notice before processing. Turnaround: Seven to ten days. Online for representatives: Through Revenue Online third party access a professional sees the account information in Revenue Online; no online transcript request was found. request source Public record

Online access for professionals

Revenue Online third party access. Lets a relative, fiduciary or tax professional view the taxpayer's account and manage certain aspects of it, such as filing a return or making payments; the third party sees all of the account information in Revenue Online. Third party access is separate from a POA or third party designee. Both the taxpayer and the professional need their own Revenue Online accounts. The taxpayer logs in and grants access (Manage My Profile, More, Grant Third Party Access); the client's accounts then appear on the professional's homepage. Professionals must not create an account under a client's SSN or Colorado Account Number. Businesses can instead add secondary logons for employees. source Public record

Practitioner line

No practitioner line found. Taxpayer Helpline (303) 238-7378, which also handles DR 0145 questions and revocations; a call scheduler can book a callback. Monday through Friday, 8:00 a.m. to 4:30 p.m. MT, except state holidays. source Public record

Recent and coming changes

• Jan 1, 2021 The Department stopped accepting IRS Form 2848; DR 0145 remains the accepted form source Public record
• Mar 31, 2025 Certified copies of Colorado returns are no longer required for standard identification credential applications under the Colorado Road and Community Safety Act (SB24-182) source Public record

efile is null because no preparer return-count mandate was found; the 2025 DR 0104 booklet requires e-filing only for some taxpayer situations (for example more than five dependents, or income or loss from more than one state).

Not confirmed: No preparer e-file mandate was found on tax.colorado.gov or in the DR 0104 booklet; Title 39 of the Colorado Revised Statutes was not searched section by section. No preparer registration law was found; the negative rests on the absence of any program on the Department's pages (the Taxpayer Advocate Service's 2018 list does not include Colorado). Penalty for omitting preparer information on a return: not found.

Rules for tax professionals in every state

Federal tax data sharing

17 IRS data-sharing agreements with agencies in Colorado, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by CDLE source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record. FUTA: Exhibit 6 prints the agency only as the initials CDLE (Denver addresses); it does not spell them out. How the IRS shares tax data with the states

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