How to Apply for a Withholding Account

If you are required to withhold Colorado income tax on behalf of your employees or on behalf of individuals to whom you make income payments, you must apply with the Department of Revenue as a “withholding tax agent.” Sometimes taxpayers refer to this as a business registration, but it is an application for a Colorado wage withholding tax account. Upon receipt of your application, the department will open a withholding tax account. There is no fee for the account. There is no renewal requirement for a withholding tax account.

Employers

  • If your business is inside the State of Colorado, use MyBizColorado or the Wage Withholding Account Application (CR 0100AP).
  • Out-of-state businesses should complete the Wage Withholding Account Application (CR 0100AP).

1099 Issuers and Gaming Establishments (W-2Gs)

Complete and mail in the Sales Tax/Withholding Account Application (CR 0100AP) to apply for a 1099 or W-2G withholding account. Indicate in Box D whether you need a 1099 account or a W-2G account set up. You will use your current Colorado account number (CAN) or receive your CAN by mail if you don’t already have an account. Allow four to six weeks for processing.