Apply for an Account
If you are required to withhold Colorado income tax on behalf of your employees or on behalf of individuals to whom you make income payments, you must apply with the Department of Revenue as a "withholding tax agent". Sometimes businesses refer to this as "business registration," but it is an application for a Colorado wage withholding tax account. Upon receipt of your application, the department will open a withholding tax account. There is no fee for the account. There is no renewal requirement for a withholding tax account.
Employers
- If your business is inside the State of Colorado, use MyBizColorado or the Wage Withholding Account Application (CR 0100).
- Out-of-state businesses should complete the Wage Withholding Account Application (CR 0100).
1099 Issuers and Gaming Establishments (W-2Gs)
Complete and mail in the Sales Tax/Withholding Account Application (CR 0100) to apply for a 1099 or W-2G withholding account. Indicate in Box D whether you need a 1099 account or a W-2G account set up. You will use your current Colorado account number (CAN) or receive your CAN by mail if you don't already have an account. Please allow 4-6 weeks for processing.
Change Account Address
You can update the W-2 withholding account address in Revenue Online. For information on how to access your account, visit the File Withholding Online web page.
Alternatively, you may submit the change of address using the Address Change Form (DR 1102).
Close a Withholding Account
When a business closes, the business must immediately notify the Department of the closure to avoid receiving non-filer notices. The closure request should be submitted no later than 30 days after closing your business.
Any taxes the business is expected to remit must be paid or returns with "zero" tax due must be filed. The Department must be notified on the final return that the account is closing. Include the effective date of closure (the last day of business). The Department will then close the tax account.
Employers/payroll companies (W-2 filers) can close the account through Revenue Online.
All withholding tax account types may file the Business Account Closure Form (DR 1108) to close the account. Send the request to the address on the form. The DR 1108 form takes longer to process. Revenue Online closures are effective the next business day.