The Department may garnish the wages of any taxpayer who has failed to pay their taxes after a Final Notice and Demand for Payment is issued. CDOR will usually send a Notice of Intent to Issue Garnishment to the taxpayer’s last known address before wage garnishment begins. This is a courtesy letter to allow the taxpayer one final chance to pay their tax debt before we notify their employer. At this stage, the taxpayer has 30 days from the date of the notice to pay the balance in full or resolve it.
Once a garnishment notice has been sent to your employer, the garnishment will continue until the balance is paid in full. CDOR generally sets the garnishment to be 25% of your disposable pay. You cannot request a payment plan at this time and sending a partial payment will not prevent future wages from being garnished. The garnishment will continue until it is paid in full through your wage assignment, or if you remit certified funds. Only a bank/cashier’s check or a money order can be accepted as certified funds. CDOR recommends that you do not mail your certified payment and do not pay via Revenue Online.
If your wage garnishment causes you a financial hardship, you may request a reasonable accommodation. To request an accommodation review, submit the following documentation:
- Form 6596: Statement of Income and Expenses
- Form 6597: Waiver of the Statute of Limitations
- Copies of your two most recent paycheck stubs (and spouse, if applicable)
- All required Colorado income tax returns
- Fax number for your payroll department
Submit all documentation to:
Colorado Department of Revenue
P.O. Box 17087
Denver, CO 80217-0087