Long Term Care Employer Report
Deadline Extended to February 28, 2026
On January 9 the upload link for this new report became available, and on February 9 the Department resolved the issues that prevented some submitters from completing their uploads. If you still have trouble with your upload, remove any spaces entered at the end of any fields with a character limit.
Long-term care employers now have until February 28, 2026 to submit this report. Those that were unable to meet the January 31 deadline will not be penalized. Thank you for your understanding and patience!
Introduction
Starting with 2025, long-term care employers must report the total hours worked during the calendar year by each employee in Colorado who may qualify for the new care worker tax credit. This annual report is due to the Department of Revenue (DOR) by January 31 of the following year. Long-term care employers who do not timely file the report may owe a $500 penalty.
Eligible Services
For the purpose of this credit, "long-term care" means:
- Home- and community-based services (provider type 36)
- Care provided at a nursing facility (provider types 20 and 21), and
- Care provided by a certified home care agency (provider type 10).
The Department of Health Care Policy and Financing (HCPF) will provide DOR with a list of long-term care employers. For more information, go to https://HCPF.Colorado.gov/find-your-provider-type.
Eligible Workers
A "direct care worker" who may qualify for this credit is an individual with the appropriate knowledge, skills, and training who provides hands-on care and services, including personal care, to participants receiving long-term care in Colorado. Certified nurse aides (CNAs) are not included.
Long-term care employers can let their direct care employees know that they may qualify for the refundable $1,200 care worker credit, starting with their 2025 tax returns filed in 2026. For more information, go to https://hcpf.colorado.gov/direct-care-workforce-collaborative#Resources.
Required Information
The report must include the following information for each direct care worker:
- Name
- Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN); and
- Total hours worked as a direct care worker during the previous calendar year. For example, hours worked in 2025 must be reported by January 31, 2026.
How to File
Long-term care employers or their service providers must file the report by January 31 as follows.
- Download the spreadsheet template below, put your business name and the tax year in the file name, and collect the required information;
- Go to Colorado.gov/RevenueOnline, but do not log in. Scroll down to the box for “Other Registrations & Year-End Data Submittals,” and select “Submit Year-End Long-Term Care Worker Employer Report”; and
- Upload your spreadsheet or enter your data manually.
If you submit year-end withholding returns, you will automatically have access to submit this report. If you do not submit year-end withholding returns, then you will need to request access for this report. If you have questions, call the Discovery Section at 303-205-5252.