Request for Public Input – Colorado Income Tax Withholding

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The Colorado Department of Revenue, Division of Taxation, is seeking input from the public regarding draft amendments made to the Colorado income tax withholding rule. The Department has prepared the following draft to aid in the process of soliciting public comments.

  • Rule 39-22-604. Colorado Income Tax Withholding. - The purpose of this amendment is to provide guidance regarding several matters, including the current method for calculating withholding; exemption certificates, including the new optional Colorado exemption certificate; employees who do not provide a withholding certificate; the applicability of penalty and interest to late payments; and exempt wages for which reporting is not required.

We do not plan to convene a stakeholder workgroup for this rule prior to formal rulemaking unless comments indicate one is necessary. In lieu of a workgroup, we would greatly appreciate written feedback on the draft rule. Please submit comments on the draft rule by emailing your comments to  Written comments will be accepted through December 16, 2022.

After evaluating the comments we receive, the Department will determine whether the draft rule should move forward and, if so, whether further revisions to the rule are necessary.  If the Department moves forward with the proposed rule, additional comments will be accepted following a notice of proposed rulemaking. Thank you in advance for your input.

We would appreciate your feedback to help us measure and improve the success of the rulemaking program.  If you participate in the rulemaking process, we invite you to complete a short survey.  Follow the link, and choose the "I participated in the Rulemaking Process (written comments, workgroup meeting, or hearing)" option.