Colorado 1099 Filing Requirements
10 or more federal information returns must be e-filed in Colorado (matches the federal threshold; Colorado Wage Withholding Tax Guide).
Filing requirements by form
| Form | Method | Deadline | Detail |
|---|---|---|---|
|
1099-INT
Interest income
|
CF/SF satisfies | Federal e-file deadline | View detail → |
|
1099-MISC
Miscellaneous information
|
CF/SF satisfies | Federal e-file deadline | View detail → |
|
1099-NEC
Nonemployee compensation
|
CF/SF satisfies | January 31 | View detail → |
General notes
Colorado is a participating state in the IRS Combined Federal/State Filing (CF/SF) Program for most 1099 series forms (INT, DIV, MISC, R, K, and others) — the IRS forwards those to the Colorado Department of Revenue automatically when the filer opts in at the federal level. Form 1099-NEC is a notable exception: the Department of Revenue treats 1099-NEC as a direct-file form and instructs filers to submit it through Revenue Online as a .TXT file in IRS Publication 1220 format. In addition, any 1099 that reports Colorado state tax withholding must be filed directly with Colorado regardless of CF/SF participation — those are submitted electronically through Revenue Online (or on paper accompanied by the DR 1106 transmittal). E-filing is required if the filer has 10 or more federal information returns; the DR 1106 transmittal is only required with paper filings or to remit balance due / claim a refund. The general 1099 due date with Colorado is January 31.
Penalties
Failure-to-file penalty: $5 to $50 per W-2/1099 not filed timely, at the Department's discretion (C.R.S. 39-22-604(6)(a) and Colorado Wage Withholding Tax Guide, Part 4). The penalty applies per form to filers who are required to file electronically but submit paper instead.
Late-payment penalty (when withholding tax is unpaid): the greater of $5 or 5% of the unpaid tax, plus 0.5% per month, capped at 12% total; a 15% collection penalty is added if not paid after notice and demand.
Backup withholding (C.R.S. 39-22-604(18)): if a 1099 payee fails to provide a validated TIN, or provides a nonresident-alien ITIN, the payer must withhold Colorado income tax at the section 39-22-104 / 39-22-301 rate.