Withholding Tax Frequently Asked Questions

1. What number should I put on Employer's State ID on the W-2?

2. Does Colorado have a W-4 form?

The W-4 form is an Internal Revenue Service form. Colorado does not have an equivalent state form to the federal W-4. This is because the state income tax is based on the taxpayer's federal taxable income. An employer should use the information from the federal W-4 form to calculate the state wage withholding amounts. For employer information regarding Colorado withholding tax, see the Colorado Income Tax Withholding Tables For Employers (DR 1098).

3. Where can I find the new withholding tables?

Income withholding tables will no longer be published. Employers are required to complete a Withholding Worksheet for new employees hired and new elections submitted on or after January 1, 2020. The Withholding Worksheet Calculator may assist employers with completing the Withholding Worksheet

4. I have a household employee. What are the employer's state tax reporting responsibilities?

A household worker is your employee therefore, as the employer you should apply for a Colorado wage withholding account by using the Withholding Account Application (CR 0100AP). Or, you may apply online through MyBizColorado. The withholding is submitted on a quarterly basis and a W-2 should be provided to the employee for tax purposes.

Also check with the IRS for federal information (such as the federal W-4 which is also used for Colorado income withholding) and the Colorado Department of Labor and Employment for other guidelines.

5. What is the Unemployment Insurance Surcharge?

6. Where can I find my unemployment number?

If you need to obtain an unemployment insurance account number or you have other questions regarding unemployment insurance premiums and benefits, contact the Colorado Department of Labor and Employment (CDLE).