Jump to navigation
The spouse would need to file a DR 0104PN form to apportion their Colorado sourced income each year. Additionally, the spouse should submit a DR 1059 to their Colorado Employer when they are hired. Then spouse should submit the signed DR 1059 to the Department each year when filing their tax returns. Note: This form is needed for the employer because the employer would be required to withhold income taxes if the spouse works in Colorado. If the employer does not withhold any CO state taxes from the spouses paycheck, then the employer would need the DR 1059 on file. Additionally, the spouse must provide the Department a copy of the service member's military orders and a copy of their military ID.