The Department will begin accepting Form 1099-NEC, Nonemployee Compensation, on January 15th.
The IRS has reinstated Form 1099-NEC, Nonemployee Compensation, effective for tax year 2020 and forward. This form will report nonemployee compensation formerly reported on line 7 of Form 1099-MISC, Miscellaneous Income. Submit Form 1099-NEC files to the Colorado Department of Revenue via email to DOR_1099NECsubmittal@state.co.us.
Note: If you have 1099-NEC submittal questions, you may also email them to DOR_1099NECsubmittal@state.co.us.
Steps to Submitting Your Company’s 1099-NEC Files
- Ensure you have a Withholding Account or are a Withholding Submitter for the company.
- If you own/operate the business or are a payroll employee for the company, first apply for a Withholding Account for the company.
- If you are a tax or payroll professional that handles payroll for multiple companies, sign up to be a Withholding Submitter using Revenue Online for any companies for which you are submitting annual reconciliation documents, if you have not done so already.
- Separate all other 1099 and W-2 forms from the 1099-NEC forms. You cannot submit additional forms when submitting 1099-NEC files.
- Note: 1099-NEC files must be submitted as a .TXT file.
- Ensure the file size for your 1099-NEC submission is less than 20 MB.
- Email your 1099-NEC files to firstname.lastname@example.org.
- Note: By default, emails to the Department are unencrypted. If you would like to encrypt the email, please type the word “encrypt” anywhere in the subject line. This encrypts the email on our server, but it may not be encrypted on your own email server. Contact your email provider for more information on how to encrypt your emails.