Income Withholding Tables & Worksheet

New Employees Hired After January 1, 2020

Any employee who commences employment on or after January 1, 2020 must complete the new 2020 IRS Form W-4. For any employee who has completed a 2020 IRS Form W-4, the employer must calculate the required Colorado wage withholding using the 2020 Income Tax Withholding Worksheet (DR1098_2020). The Withholding Worksheet Calculator may assist employers with completing the Withholding Worksheet

Employees Hired On or Before December 31, 2019

With respect to any employee employed prior to January 1, 2020, who completed a 2019 or prior IRS Form W-4, and for whom the employer previously withheld Colorado income taxes, the employer may elect to use one of three prescribed methods for calculating the required withholding amounts. In such case, the employer may calculate the required withholding by using:

  1. The worksheet referenced in the previous section above
  2. The withholding tables published previously by the Department in the Colorado Income Tax Withholding Tables For Employers (DR1098_2019)
  3. The percentage method published previously by the Department in the Colorado Income Tax Withholding Tables For Employers (DR1098_2019)

Withholding Changes for the 2020 Tax Year