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State Filing Requirements

Colorado State Requires the Following Forms

Form 1099-MISC

Miscellaneous Information

Colorado requires a state copy only when Colorado income tax has been withheld. This differs from the federal filing rules for 2026 payments, which generally require reporting of $2,000 or more for rents, prizes and awards, medical and health care payments, and crop insurance proceeds. Royalties and substitute payments stay at $10, attorney gross proceeds and cash fish purchases remain $600, while fishing-boat proceeds should be reported no matter the amount.

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Form 1099-NEC

Nonemployee Compensation

File this separately via Revenue Online only if there’s Colorado income tax withholding. The federal filing rules require reporting at $2,000 or more in nonemployee compensation or attorney fees, for 2026 payments. But federal backup withholding needs filing, no matter how small the amount is. File regardless of the amount when federal backup withholding applies.

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Form 1099-K

Payment Card and Third-Party Network Transactions

Colorado needs direct filing of this form through Revenue Online only when state withholding is reported. Federal 1099-K reporting rules for TY 2026 returns require payment card transactions to be reported at any amount, while TPSOs must report only when both these thresholds are met: gross payments of over $20,000 + more than 200 transactions.

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Form 1099-B

Broker and Barter Exchange Transactions

File this form directly with Colorado when state income tax is withheld, regardless of the amount. If there's no withholding, use the CFSF workflow for eligible forms. For federal filing, report applicable broker and barter-exchange transactions, including sales or redemptions of securities, futures, commodities, and other reportable property, according to federal requirements.

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Form 1099-R

Distributions from Pensions and Retirement Plans

File this form directly with Colorado when there's state withholding. If no Colorado tax was withheld and the return is eligible, you can use the CFSF workflow. For 2026 TY federal filing, Form 1099-R is required for distributions of $10 or more from pensions, annuities, retirement or profit-sharing plans, IRAs, insurance contracts, and similar arrangements.

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Form 1099-INT

Interest Income

Direct Colorado filing is needed only when state income tax is withheld. If no withholding is reported, file the eligible return using the CFSF workflow. For federal filing, report interest income of $10 or more. The $2,000 threshold applies only to certain interest paid in the course of a trade or business.

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Form W-2G

Certain Gambling Winnings

File directly with Colorado when state gaming withholding is reported. You must also reconcile the withholding on Form DR 1101. W-2G is not eligible for CFSF. The W-2G federal threshold for TY 2026 is generally $2,000. However, specific reporting rules might vary depending on the type of gambling, the wager ratio, and poker tournament treatment.

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Form W-2

Wage and Tax Statement

File any W-2 that reports Colorado wages or Colorado withholding. Employee and Colorado copies for TY 2026 should be sent by February 1, 2027. And eFiling is needed if the employer has 10 or more W-2s.

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Key Colorado State Filing Deadlines

Colorado Form 1099 withholding statements February 1, 2027 (30 days after closure if the business closes)
Colorado Form W-2s February 1, 2027 (file with the Department and furnish to employees) 

Note:

Illinois does not have a general direct filing deadline for Forms 1099 other than Form 1099-K since those forms are not required unless IDOR requests them.

Federal recipient statements for most 2026TY Forms 1099 and electronic filing of Form 1099-NEC, are due February 1, 2027. Forms 1099-B and 1099-S, and Form 1099-MISC (with boxes 8 or 10) are due February 16, 2027, (February 15, 2027, is a federal holiday).

Illinois bulk-file transmissions are considered complete only if the filer receives an Accepted acknowledgement sent by IDOR.

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Colorado State Filing Scenario for the following Forms:

Scenario Filing Method/ CFSF participation Pricing
1099-MISC CFSF: May be used when Colorado withholding isn't reported.

Direct: File via Colorado Revenue Online when Colorado withholding is reported.
CFSF: Free
Direct: $0.99 per form
1099-NEC CFSF: May be used when Colorado withholding isn't reported.

Direct: File separately via Revenue Online when there’s Colorado withholding.
CFSF: Free
Direct: $0.99 per form
1099-K CFSF: May be used when Colorado withholding isn’t reported.

Direct: Submit through Revenue Online when Colorado withholding is reported.
CFSF: Free
Direct: $0.99 per form
1099-B CFSF: May be used when Colorado withholding isn't reported.

Direct: File through Revenue Online when Colorado withholding is reported.
CFSF: Free
Direct: $0.99 per form
1099-R CFSF: May be used when no Colorado withholding is reported.

Direct: File through Revenue Online when Colorado withholding is reported.
CFSF: Free
Direct: $0.99 per form
1099-G CFSF: May be used when Colorado withholding isn’t reported.

Direct: File through Revenue Online when Colorado withholding is reported.
CFSF: Free
Direct: $0.99 per form
1099-INT CFSF: May be used when Colorado withholding isn’t reported.

Direct: File through Revenue Online when Colorado withholding is reported.
CFSF: Free
Direct: $0.99 per form
W-2G Not eligible for CFSF. File directly with Colorado when Colorado gaming withholding is reported and use DR 1101 to reconcile the withholding. Direct: $0.99 per form
W-2 CFSF doesn’t apply. File directly with Colorado when the W-2 reports Colorado wages or Colorado withholding. Direct: $0.99 per form

Colorado takes part in the IRS Combined Federal/State Filing Program for eligible 1099 forms. If you don’t have Colorado withholding to report, you can use CFSF and the IRS will send the necessary information to Colorado for you.

But if you’re reporting Colorado income tax withheld, need to file just for Colorado, or have a correction that only affects Colorado, you should file directly using Colorado Revenue Online.

Colorado requires electronic W-2 filing if there are 10 or more forms. For 1099/W-2G year-end statements, entities with more than 10 payees must use an electronic reporting method. Also, Revenue Online supports manual entry and file upload.

Remember, you need to submit Form 1099-NEC separately from all your other forms through Revenue Online. You can enter the data manually or upload your 1099-NEC files in .TXT format.

Starting with 2026 returns filed in 2027, you’ll need to use IRIS for eFiling federal information returns. The old FIRE system is being retired, so it won’t be available for any current, prior-year, or correction filings.

If you’re filing on paper, use Form DR 1106 to send in your Colorado 1099 statements, and Form DR 1093 for your Colorado W-2s. If you file W-2s electronically, you’ll usually only need DR 1093 if you’re paying extra tax or asking for a refund. For gaming winnings, use Form DR 1101 to reconcile any Colorado tax withheld.

A few more filing requirements to keep in mind:

Form DR 1106

Annual Transmittal of State 1099 Forms: Required with paper Colorado 1099 statements, and for reconciling 1099 withholding, payments, or refunds.

Form DR 1093

Annual Transmittal of State W-2 Forms: Paper filers submit it with state W-2 copies. Electronic filers generally only need it when paying additional tax or requesting a refund.

Form DR 1101

Annual Reconciliation of Income Tax Withheld on Gaming Winnings: Used to reconcile Colorado withholding reported on W-2G forms.

State Filing Corrections Pricing

Correction type Filing method Pricing
1099 corrections Electronic state correction through the supported Tax1099 workflow. Colorado-only corrections must go directly to Colorado. $0.99 per form
W-2c Colorado W-2c corrections are submitted to the DOR with a cover letter at the Discovery Section correction address. N/A

Here is the W-2c correction address:

Colorado Department of Revenue

Discovery Section

PO Box 17087

Denver, CO 80217-0087

OBBBA update

OBBBA’s Impact on Colorado Reporting

The One Big Beautiful Bill Act, OBBBA for short, brought several changes to federal information return requirements, and these apply to2026 payments that get reported in 2027. It's important to note that these federal changes work independently of how Colorado calculates state taxable income. Meaning, one doesn't override the other.

For Form 1099-NEC, the federal threshold is $2,000 for covered 2026 payments. Filing still required regardless of amount if federal tax was withheld under backup withholding. 

Form 1099-MISC's $2,000 threshold covers rents, prizes and awards, other income, medical and health care payments, and crop insurance proceeds. Royalties, substitute payments, fishing-boat proceeds, gross attorney proceeds, and cash fish purchases keep their own rules. 

Form 1099-K payment card transactions stay reportable at any amount. TPSO reporting kicks in once gross payments exceed $20,000 and transactions exceed 200.

Most Form W-2G categories have a $2,000 threshold for 2026, though special rules still apply depending on gambling type and other factors.

Form W-2's $2,000 threshold only applies when no federal income, Social Security, or Medicare tax was withheld. Otherwise, reporting applies regardless of the wage amount. 

For TY 2026, Forms 1099-NEC and 1099-MISC also add fields for cash tips, Treasury Tipped Occupation Codes, and qualified overtime compensation. 

None of this changes Colorado's own rules. Colorado withholding still means filing directly with the state. Eligible 1099s without Colorado withholding can use the CFSF Program. And Colorado-only filings or corrections go through Revenue Online. 

Yes. Employers with Colorado wage withholding must file each W-2 reporting Colorado wages or withholding.

Generally, January 31. Since that date is a Sunday in 2027, the due date moves to February 1, 2027.

Paper filers submit it with their state W-2 copies. Electronic filers generally only need it when paying additional tax or requesting a refund.

Yes, for 1099s reporting Colorado withholding. If there's no withholding, you can use CFSF for the eligible return.

Yes, for paper-filed 1099s and for annual withholding reconciliation, additional payments, or refunds. Don't send duplicate paper returns after a successful eFiling.

10 or more W-2s require eFiling. For 1099 and W-2G year-end statements, entities with more than 10 payees must use one of Colorado’s electronic reporting methods. Revenue Online permits manual entry or an approved file upload.

Keep NEC records separate from other 1099/W-2 forms. Submit through Revenue Online using manual entry or .TXT upload, and don't mix form types in the same 1099-NEC submission.

OBBBA brought several federal threshold changes, including $2,000 for covered 1099-NEC/MISC payments, restored TPSO threshold for 1099-K, among others. But Colorado's own rule stays the same though: direct filing when Colorado withholding applies and CFSF for eligible no-withholding returns.

Yes. Tax1099 supports applicable federal CFSF submissions and supported Colorado direct-filing workflows for 1099 and W-2 forms.

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