Pay Current Tax Due
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 containing Income Withholding Tax Returns (DR 1094)
You must file and remit payment according to your filing frequency. You can download the Income Withholding Tax Returns (DR 1094) to file your return.
If you have no tax to report for the filing period you file a zero return using our Wage Withholding ZeroFile system.
Paying by Check:
Make checks payable to The Colorado Department of Revenue. A DR 1094 return should accompany the check to avoid a billing notice or, on the "Memo" line or elsewhere on the check, write: Wage Withholding the filing period date, and the account number.
Paying by EFT:
Review the document Electronic Funds Transfer (EFT) Program for Tax Payments (DR 5782), then complete the Authorization for Electronic Funds Transfer (DR 5785) or visit the Electronic Funds Transfer (EFT) Web site. When paying wage withholding by EFT, DO NOT send a paper return. Sending both the EFT payment and a return for wage withholding will result in double processing and you will receive a bill because you filed a paper return with no check. The EFT payment is sufficient for wage withholding tax.
If you fail to file a return for any given reporting period, you will receive a delinquency notice with tax due. The notice is initially sent to you as a reminder to file your return. If you ignore this "reminder" you will be sent a "second delinquency" notice for tax, penalty and interest. Please make sure to file your return with the correct tax due or file a zero return using our Wage Withholding ZeroFile system for which you received a delinquency notice.