Meet Colorado's 1099 filing requirements with 1099Online. Validate payer and recipient information, import data in bulk, deliver recipient copies, and e-file from one secure platform.
Colorado is a rolling Internal Revenue Code (IRC) conformity state. This means any updates to the federal IRC automatically flow into the Colorado tax law, unless the state legislature disassociates from specific provisions.
With OBBBA, Colorado made targeted adjustments that affected some income tax calculations. The state’s 1099 filing requirements, withholding thresholds, and Form DR 1106 requirements remain unchanged from prior tax years.
Colorado requires payers to submit 1099 statements that report Colorado income tax withholding. If there is no Colorado withholding, direct submission to CDOR is not required. Instead, those are handled through the IRS Combined Federal/State Filing (CF/SF) program.
Nonemployee Compensation
Miscellaneous Information
Payment Card & Third Party Network Transactions
Taxable Interest Income
Dividends and Distributions
Proceeds From Broker and Barter Exchange Transactions
Retirement Distributions
Certain Government Payments
Original Issue Discount
Gambling Winnings
Annual Transmittal of State 1099 Forms
As a participant of the IRS Combined Federal/State Filing (CF/SF) program, Colorado automatically receives qualifying 1099 information from the IRS. Direct filing with the CDOR is required only when a 1099 form reports Colorado income tax withholding. In those cases, payers must also file Form DR 1106, the Annual Transmittal of State 1099 forms.
| Form | CF/SF Participation | Direct State Filing Required? | Electronic Threshold |
|---|---|---|---|
| 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-OID, 1099-B, 1099-G, 1099-K, 1099-R | Yes, if no CO withholding | Yes, if Colorado tax is withheld | 10 or more recipients |
| W-2G | Not handled via CF/SF | Yes, if CO gaming withholding applies | 10 or more recipients |
Colorado 1099 statements that report state income tax withholding (along with Form DR 1106) are due by January 31, or 30 days after business closure. Should January 31 fall on a weekend or a federal holiday, the deadline shifts to the next business day. For tax year 2026,, the due date is February 1, 2027.
| Form type | Withholding Condition | State Income Threshold | Filing Method | Due Date |
|---|---|---|---|---|
| 1099-NEC, MISC, R, INT, DIV, B, G, K, other 1099s | Colorado tax withheld | More than $0 | Direct State Filing with Form DR 1106 | February 1, 2027 |
| 1099-NEC, MISC, R, INT, DIV, B, G, K, other 1099s | No Colorado tax withheld | Equal to or more than the federal threshold | CF/SF Program (IRS forwards to CDOR) | |
| W-2G | Colorado gaming withholding reported | More than $0 | Direct State Filing with Form DR 1101 | |
| W-2G | No Colorado withholding reported | Equal to or more than the federal threshold | Direct State Filing |
If the 1099 statements contain Colorado income tax withholding, the payers are required to also file Form DR 1106 with the Colorado Department of Revenue.
Form DR 1106 is the annual reconciliation and transmittal form that reconciles Colorado income tax withheld on 1099 forms against withholding payments remitted to the CDOR during the tax year.
Form DR 1106 is required when filing 1099 statements with Colorado income tax withholding.
Form DR 1106 is usually due by January 31. For 2026 payments that have to be reported in 2027, the deadline is February 1, 2027.
Regardless of the size or number of recipients, any payer reporting Colorado income tax withholding on a federal Form 1099 must file those statements directly with the CDOR.
This can include payers such as:
In order to file Colorado 1099 forms, you’d need accurate details, such as:
Use the CAN assigned to the payer withholding account. Do not use the federal EIN as the Colorado Account Number.
Legal business name, address, and federal employer identification number (FEIN).
Recipient name, address, taxpayer identification number (TIN), and payment information reported on the applicable Form 1099.
Income amounts reportable to Colorado for state filing purposes.
Total Colorado income tax withheld from reportable payments.
1099Online supports state filing for all U.S. states and territories. Select a state to view
its specific 1099 filing requirements, deadlines, and forms.
You are not required to file 1099 forms with CDOR if there is no Colorado income tax withholding. The IRS forwards such forms to the CDOR through the CF/SF program. However, if there is Colorado state withholding in your federal 1099, you will need to file separately with CDOR.
Form DR 1106 is Colorado’s Annual Transmittal of State 1099 Forms. It is used to report and reconcile the total Colorado income tax withheld on all federal 1099 payments during the year with the withholding tax deposits already remitted to the CDOR. It is generally required when reporting Colorado withholding on Forms 1099. Form DR 1106, a transmittal form, is required for paper filing. For eFiling, Form DR 1106 is required only when the reconciliation shows a balance due or refund.
The Colorado 1099 filing deadline is the last day of January. However, since January 31 falls on a weekend, the due date moves to the next business day, February 1, 2027.
Late payment penalties for Colorado 1099 withholding filings are the greater of $5 or 5% of the unpaid tax, plus 0.5% for each full or partial month the tax remains unpaid, up to 12% of the. Federal and Colorado penalties are assessed separately and are cumulative.
Start free - import your data, validate TINs, and submit to both the IRS and Colorado in minutes. Pay only when you file.