Colorado 1099-NEC Filing Requirements, Tax Year 2026
What Colorado requires from businesses filing 1099-NEC (Nonemployee compensation) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.
Filing requirements
Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies Colorado's 1099-NEC reporting requirement for tax year 2026. No separate state submission is required when the IRS forwards the record to Colorado under CF/SF.
Colorado treats Form 1099-NEC as a direct-file form even though the state participates in the IRS Combined Federal/State Filing Program for other 1099 types. Filers must submit 1099-NEC through Revenue Online as a .TXT file in the IRS Publication 1220 specification, separately from other 1099 series. Registration as a Withholding Submitter is required at least 5 days before the first upload, and 1099-NEC must be the only form type in the file. The general 1099 deadline of January 31 applies.
Conditional rules
Specific scenarios that change the baseline requirement above:
| Condition | Explanation |
|---|---|
| Mandatory electronic filing at 10 or more information returns |
Filers required to e-file federal information returns (10 or more in calendar years 2024 and later) must also e-file the corresponding Colorado 1099-NECs. The Colorado Wage Withholding Tax Guide adopts the federal 10-form threshold; the older 250-form threshold mentioned in the legacy Withholding 7 FYI document no longer applies for TY2024 and forward. |
| 1099-NEC files must be submitted alone |
Colorado's Revenue Online uploader requires 1099-NEC to be in its own .TXT file with no other 1099 series or W-2 records mixed in. Filers must register as a Withholding Submitter at least 5 days before the first submission. |
Deadlines and extensions
Accepted format
Federal filing through the IRS Combined Federal/State Filing Program satisfies Colorado's 1099-NEC requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-NEC records to Colorado automatically after accepting the CF/SF submission.
Registration
Registration required: Yes
Late-filing penalties
Colorado penalty overview
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.
Frequently asked questions
Does Colorado require filing of 1099-NEC for tax year 2026?
Does Colorado participate in the CF/SF program?
What is the Colorado 1099-NEC filing deadline for tax year 2026?
What format does Colorado accept for 1099-NEC?
Do I need to file 1099-NEC with Colorado if I also filed federally?
What happens if I miss the Colorado 1099-NEC deadline?
How do I register to file with Colorado?
Source citations
“Any 1099 statements you distribute that contain Colorado state withholding must be sent to the department.”
“Steps to Submitting Your Company's 1099-NEC Files Ensure you have a Withholding Account or are a Withholding Submitter for the company. ... Separate all other 1099 and W-2 forms from the 1099-NEC forms. You cannot submit additional forms when submitting 1099-NEC files. Note: 1099-NEC files must be submitted as a .TXT file. Submit 1099-NEC using Revenue Online.”
“The DR 1106 Annual Transmittal of State 1099s should be filed in January for withholding taxes reported on Federal form 1099.”
“1099-NEC files must be submitted as a .TXT file. Submit 1099-NEC using Revenue Online. You can submit 1099-NEC forms by manual entry or by uploading them. For instructions on how to do this, review the "Submit Year-End Statements" information on the How to File Withholding Online web page.”
“Any employer that is required to file federal W-2s electronically must also file any Colorado W-2s electronically. For federal W-2s required to be filed during calendar years 2024 and later, electronic filing is required if the employer is required to file 10 or more federal W-2s during the year.”
“Separate all other 1099 and W-2 forms from the 1099-NEC forms. You cannot submit additional forms when submitting 1099-NEC files.”
Additional 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.
Scope: Original 1099 filings with no Colorado state income tax withheld. State agencies revise rules without notice; verify with the Colorado state agency directly before you file.
This page is general information only, not legal, tax, or accounting advice. You are solely responsible for verifying your filing obligations with the state agency or a qualified tax professional.
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