Colorado State W-2 Reporting Requirements

Does Colorado Require State W-2 Reporting?

Yes, Colorado does require state W-2 reporting.

How Must Colorado State W-2 Reporting be Filed?

Colorado accepts paper filing and e-filing.

However, employers submitting 250 or more Forms W-2 are required to file electronically.

What are the Forms and Due Dates for Colorado State W-2 Reporting?

In addition to Form W-2, Colorado requires Form DR 1093Annual Transmittal of State W-2 Forms to be filed.

Forms W-2 and DR 1093 are due by January 31.

What are the penalties for Colorado State W-2 Reporting?

The W-2 penalties for Colorado are as follows:

  • Failure to file or late filing: Penalty of $5-50 per form, at the CO Department of Revenue’s discretion. This penalty also applies if the employer was required to file electronically and failed to do so, even if they filed via paper filing.
  • Failure to pay or late payment: Penalty of $5 or 5% of unpaid tax, whichever is greater, PLUS an additional 0.5% for reach month that the tax isn’t paid, not to exceed 12% of unpaid tax.
  • Collection penalty: If the employer fails to remit payment in the time provided, then they may be subject to a collection penalty equal to 15% of the unpaid tax.
  • Interest also accrues on late payment. See the Colorado Withholding Guide for more information and interest tables.

What is the Responsible State Filing Agency?

Colorado Department of Revenue
Taxation Division
P.O. Box 17087
Denver, CO 80217-0087
(303) 238-7378

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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