Collect and File
Once you have registered with the Department of Revenue as a withholding tax agent by submitting to the department a Business Registration Form (CR 0100) we will send you an Employer's Withholding Tax Forms coupon book. If you apply in the fourth quarter of the year, you will receive blank returns until January of the following year when the new coupon books are issued. The coupon book includes the following forms which are also available on the Wage Withholding Forms Web page.
- Income Withholding Tax Returns (DR 1094)
- Transmittal of State W-2 (DR 1093)
- Account Change or Closure Form (DR 1102)
Withholding tax filing periods are normally based on the amount of tax withheld. If you have employees, estimate how much wage withholding you expect to pay for all your employees in one year. New businesses can file quarterly or can request more frequent filing if desired
Information regarding the Department of Revenue's transition to a new tax accounting system.