TIN ComplianceA resource from TIN Comply
State income tax
Yes
CF/SF program
Yes
Tax withheld
File directly
No tax withheld
Not required
Due date
January 31
State requirements

Colorado 1099 filing requirements

Colorado has an individual income tax and is in the IRS Combined Federal/State Filing program. File directly with Colorado only when Colorado tax was withheld; without withholding there is nothing to file with the state.

TC
Maintained by the TIN Compliance team
Verified October 26, 2026Department tax.colorado.gov

Do I have to file 1099s with Colorado?

If you withheld Colorado tax
Direct filing requiredFile with Colorado on its own system, because Colorado tax was withheld.
If you did not withhold
Nothing to fileWith no Colorado withholding on the payment, Colorado does not want a copy of the 1099.
The forms Colorado names
FormColorado tax withheldNo withholding
W-2GDirectNot required
All other 1099 typesDirectNot required

The rules for tax year 2026

Forms filed with the stateAny 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 filePayers 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.
2026 filing threshold (1099-NEC, 1099-MISC)Not applicable: Colorado requires only 1099s that show Colorado withholding. No 2026 threshold statement.Annual Reconciliation FAQ: "NOTE: For 1099 statements, send only 1099 statements that list Colorado withholding." DR 1106 instructions: "Any 1099 statements you distribute that contain Colorado state withholding must be sent to the department." Nothing published on P.L. 119-21. Latest-dated pages checked: the Wage Withholding Tax Guide (Revised January 2026, wages only) and the 1099-NEC page (undated, © 2026).Source: CDOR: Annual Reconciliation FAQ
State 1099-K thresholdNot addressed on the state's pages; the federal rule applies.Source: CDOR: Withholding Forms
State backup withholdingYesC.R.S. 39-22-604(18): a payer of service payments to a natural person that are reported on any Form 1099 must withhold Colorado income tax at the 39-22-104 rate when the payee fails to provide a validated SSN or ITIN, or provides an ITIN; 39-22-604(21) applies the same rule to production company payments to personal service corporations. The withholding runs through the payer's wage withholding account (39-22-604(18)(d)).Source: C.R.S. Title 39 (2023)Full detail: Colorado backup and nonresident withholding
Withholding on nonresident contractorsNot addressed for independent contractors. The Wage Withholding Tax Guide covers nonresident employees only.Source: Wage Withholding Tax Guide (January 2026)Full detail: Colorado backup and nonresident withholding
Where to fileRevenue Online (register as a Withholding Submitter; "Submit Year End Withholding")
File format for tax year 2026Pub 1220 or Excel templateSee the specifications below.
Annual transmittal or reconciliationDR 1106, Annual Transmittal of State 1099 Forms. Electronic filers submit it only if an amount appears on line 3A or 3B. Withholding is remitted on DR 1107, Colorado 1099 Income Withholding Tax Return.Due: Last day of January (closed accounts: within 30 days of closure)Form: Form DR 1106
Due dates1099s with Colorado withholding and DR 1106: last day of January (next business day if a weekend). No separate NEC date is stated.Source: Form DR 1106
Combined Federal/State (CF/SF)No narrative statement. The 1099 template's payer tab has a "CF / SF = 1 or Blank (optional)" field: "Enter 1 if approved or submitting apprvoal information as part of CF/SF program." Nothing on IRIS.Source: Year-End 1099 / W-2G Template (2025 season)
PenaltiesDR 1106 late payment: "Enter 5% (.05) of tax due or $5, whichever amount is greater... add 1/2% (.005) additional penalty for each additional month you are late up to a maximum of 12% of the tax due. The minimum late filing penalty is $5." No per-1099 information return penalty stated. The Wage Withholding Guide's $5 to $50 per-form penalty applies to W-2s.Source: Form DR 1106

Some items for Colorado are not addressed on its pages, or its pages disagree with each other. Those are shown as the state wrote them. Confirm with the department before you file.

How to file, step by step

  1. File only 1099s that show Colorado income tax withheld.
  2. Have a Colorado withholding account (CR 0100), and register in Revenue Online as a Withholding Submitter at least 5 days before filing.
  3. In Revenue Online choose "Submit Year End Withholding", then key 1099s manually or attach an IRS Format 1220 .txt file (mandatory for more than 10 payees). Submit 1099-NEC files separately from other forms.
  4. File DR 1106 if paying additional tax or requesting a refund. Paper filers (fewer than 10 payees) must always attach DR 1106.
  5. Submit by January 31, 2027.

File specifications and filing system

State pages checked (10)

Questions people ask about Colorado

Do I have to file 1099s directly with Colorado?

File directly with Colorado only when Colorado tax was withheld; without withholding there is nothing to file with the state. 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?

1099s with Colorado withholding and DR 1106: last day of January (next business day if a weekend). No separate NEC date is stated.

How do I file 1099s with Colorado?

File only 1099s that show Colorado income tax withheld. Have a Colorado withholding account (CR 0100), and register in Revenue Online as a Withholding Submitter at least 5 days before filing. In Revenue Online choose "Submit Year End Withholding", then key 1099s manually or attach an IRS Format 1220 .txt file (mandatory for more than 10 payees). Submit 1099-NEC files separately from other forms. File DR 1106 if paying additional tax or requesting a refund. Paper filers (fewer than 10 payees) must always attach DR 1106. Submit by January 31, 2027.

Does Colorado have its own 1099-K threshold?

Not addressed on the state's pages; the federal rule applies.

Does Colorado require withholding on payments to nonresident contractors?

Not addressed for independent contractors. The Wage Withholding Tax Guide covers nonresident employees only. See the Colorado backup and nonresident withholding page for the trigger, rate, forms and statute.

Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.

What does not change by state

The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Colorado adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII 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.

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