On January 9, 2026, the Colorado Department of Revenue, Division of Taxation, adopted five income tax withholding rules. The adoption was based on the public rulemaking hearing held on October 2, 2025.
Prior to the public rulemaking hearing, the Department solicited public comment on the rules from June 10, 2025 through July 10, 2025.
Copies of the adopted rules, dates of publication in the Colorado Register, and effective dates may be found on the Secretary of State’s website at the links below.
- Rule 39-22-604–1. Colorado Income Tax Withholding for Wages.
- Rule 39-22-604–2. Colorado Income Tax Withholding for Gambling Winnings.
- Rule 39-22-604–3. Colorado Income Tax Withholding for Other Payments.
- Rule 39-22-604–4. Employer Notice of Certain Federal and State Tax Credits.
- Rule 39-22-604.5. Colorado Income Tax Withholding for Nonresident Transfers of Colorado Real Property.