1

Long Term Care Employer Report

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 the 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.

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 in January as follows.

  • Download the spreadsheet template below;
  • Enter the required information; and
  • Upload your spreadsheet at Colorado.gov/RevenueOnline by January 31.

If you submit year-end withholding returns, you will also 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. Links to file this report and request access for it will be added in January 2026. If you have questions, call the Discovery Section at 303-205-5252.