The rules
| Forms filed with the state | Any 1099 or W-2G that shows Colorado withholding: ‘send only 1099 statements that list Colorado withholding.’ Forms without Colorado withholding are not filed. |
| Who must file | Payers with Colorado withholding on the statement. Colorado is a CF/SF state, but forms with Colorado withholding must still be submitted directly to the Department. |
| Due date | January 31 per the Annual Reconciliation FAQ; FYI Withholding 7 (Jan 2024) says the IRS deadline applies (Feb 28 paper / Mar 31 electronic). Treat January 31 as the safe date. |
| How | Revenue Online as a Withholding Submitter (manual entry or 1220 file). Electronic required at 10 or more information returns. DR 1106 Annual Transmittal of State 1099s needed only for paper filings or when a balance is due or refund requested; W-2G issuers use DR 1091. |
| State 1099-K threshold | None. |
| Nonresident withholding | None for independent contractors; 2% withholding on nonresident real-estate sales (DR 1079) only. |
- FYI Withholding 7 (Jan 2024) used for the DR 1106 and IRS-deadline language; the FAQ page is undated.
Questions people ask about Colorado
Do I have to file 1099s directly with Colorado?
Yes, when Colorado tax was withheld on the payment. Without withholding there is no Colorado 1099 filing. Payers with Colorado withholding on the statement. Colorado is a CF/SF state, but forms with Colorado withholding must still be submitted directly to the Department.
Which 1099 forms does Colorado require?
Any 1099 or W-2G that shows Colorado withholding: ‘send only 1099 statements that list Colorado withholding.’ Forms without Colorado withholding are not filed.
When are 1099s due in Colorado?
January 31 per the Annual Reconciliation FAQ; FYI Withholding 7 (Jan 2024) says the IRS deadline applies (Feb 28 paper / Mar 31 electronic). Treat January 31 as the safe date.
How do I file 1099s with Colorado?
Revenue Online as a Withholding Submitter (manual entry or 1220 file). Electronic required at 10 or more information returns. DR 1106 Annual Transmittal of State 1099s needed only for paper filings or when a balance is due or refund requested; W-2G issuers use DR 1091.
Does Colorado have its own 1099-K threshold?
None.
Does Colorado require withholding on payments to nonresident contractors?
None for independent contractors; 2% withholding on nonresident real-estate sales (DR 1079) only.
Verified September 24, 2026 against https://tax.colorado.gov/annual-reconciliation-FAQ. One or more items could not be confirmed on the state site and are marked in the table; Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 penalty are federal. A payee in Colorado who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.