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DR 0004 (11/15/22)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov

                   2023 Colorado Employee Withholding Certificate
This Certificate Is Optional for Employees                    When to Complete a New Certificate
If you do not complete this certificate, then your employer  You may adjust your withholding  at any time. Consider 
will calculate your Colorado withholding based on your  completing a new certificate for the following reasons:
IRS Form W-4. That calculation is designed to withhold        1.  You last completed a certificate three or more years ago;
the required Colorado income tax due on your wages 
                                                              2.  Your wages or other income changes significantly;
throughout the year, and it will generally result in a refund 
when you file your Colorado income tax return.                3.  Your number of jobs changes;
                                                              4.  Your expected filing status (single, married filing 
Reasons to Complete This Certificate                                 jointly, etc.) changes;
Complete this certificate if you want to adjust your Colorado 
withholding for one or more of the following reasons:         5.  Your expected federal deductions change significantly;
                                                              6.  You have a new qualifying child for the child tax credit; or
1.  You expect to claim federal itemized deductions or the 
     Colorado child tax credit,                               7.  You or your child will no longer qualify for the Colorado 
                                                                     child tax credit, including if your child will turn 6 years 
2.  You (and your spouse, if filing jointly) earn most of 
                                                                     old this year.
     your income from one job, or
3.  You expect significant income from other sources.         If You Complete This Certificate
For most taxpayers, completing this certificate will likely   1.  Give it to your employer; then they must calculate your 
increase your  take-home pay, reduce your  Colorado                  Colorado withholding based on the amounts you entered.
withholding, and reduce your refund when you file your        2.  If you (and your spouse, if filing jointly) have multiple 
Colorado income tax return. Consider the amounts you                 jobs, complete a separate certificate for each one.
enter carefully. If too little is withheld, then you will owe In order to prevent evasion of Colorado income tax, the 
tax when you file your return, and you may owe a penalty.     Department may review and adjust your withholding.

1. Personal Information
Last Name                                                 First Name                                        Middle Initial

Mailing Address                                                                             SSN or ITIN

City                                                                                        State   ZIP Code

2. Annual Withholding Allowance. If this line is blank, your employer will use an amount based on your IRS Form W-4.
a.  Enter the appropriate amount from Table 1, based on your federal standard deduction and number of jobs; OR
b.  Complete Worksheet 1 and enter the result here, if you expect to claim additional federal deductions or the 
     Colorado child tax credit, or if you (and your spouse, if filing jointly) have multiple jobs but earn most of your 
     income from one job.
If you want a greater amount withheld, you may enter a smaller amount than either calculation, 
including zero, and/or you may complete Line 3.                                                     $
3. Additional Withholding Per Pay Period
Enter any additional tax you want withheld from each paycheck.       If you expect to receive other 
income that will not have withholding, you may complete Worksheet 2 and include the result here.    $
4. Sign Here. This form is not valid unless you sign this declaration: I declare that the amounts on this certificate have not 
been presented to willfully evade Colorado income tax or obstruct its collection.
Employee Signature                                                                                  Date (MM/DD/YY)

Table 1: Standard Allowance
Go down the first column to your expected filing status from IRS Form W-4 Step 1(c). 
Then go across that row to the column with the number of jobs that you (and your spouse, if filing jointly) currently have.
                                                                       Standard Allowance for:
     Filing Status from IRS Form W-4 Step 1(c)
                                                              1 Job    2 Jobs               3 Jobs          4 or More Jobs
          Single or Married Filing Separately                 $11,500  $6,000               $4,000                 $3,000
                   Head of Household                          $18,500  $9,500               $6,000                 $4,500
     Married Filing Jointly or Qualifying Widow(er)           $25,500  $12,500              $8,500                 $6,500



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DR 0004 (11/15/22)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov

                          Worksheet 1: Withholding Allowance
This worksheet is optional.  You may complete the  You (and your spouse, if filing jointly) only need to complete 
Colorado Employee Withholding Certificate without  this worksheet once regardless  of  your number of  jobs. 
completing this worksheet. Complete this worksheet only  However, you will  need to give a separate  Colorado 
if you want to adjust your Colorado withholding for one or  Employee Withholding Certificate to each of your employers. 
both of the following reasons:                                    Do not give this worksheet to your employers.
1.  You expect to claim additional federal deductions or the      For  more information about itemized deductions, see IRS 
   Colorado child tax credit; or                                  Topic No. 501. For more information about qualifying for the 
                                                                  child tax credit, see IRS Publication 972. Please note that 
2.  You (and your spouse, if filing jointly) have multiple jobs 
                                                                  the Colorado child tax credit is allowed for qualifying children 
   but earn most of your income from one job.
                                                                  who do not have a work-eligible social security number.
To use the electronic DR 0004 Withholding Calculator, go 
to Tax.Colorado.gov/Withholding-Forms.

1. Enter the amount of income you (and your spouse, if filing jointly) expect to receive this year 
   from all sources.                                                                               $
2. Enter your Standard Allowance, based on your expected filing status from IRS Form W-4 Step 1(c):
   a.  $11,500 if single or married filing separately;
   b.  $18,500 if head of household; or
   c.  $25,500 if married filing jointly or qualifying widow(er).                                  $
3. Enter the amount from IRS Form W-4 Step 4(b), if any, which is your estimated federal 
   deductions that exceed the standard deduction.                                                  $
4. Enter your Child Tax Credit Allowance from Table 2 below.
   If you do not want to reduce your withholding for the Colorado child tax credit, you may enter 
   zero on this line, even if you expect to claim the credit.                                      $

5. Add Lines 2, 3, and 4. This is your Total Withholding Allowance.                                $

6. Enter the number of jobs that you (and your spouse, if filing jointly) currently have.
7. Divide Line 5 by Line 6. This is your Annual Withholding Allowance for each job.
                                                                                                   $
   a.  If you (and your spouse, if filing jointly) have multiple jobs but earn most of your income from one job, you may want 
   to divide the Total Withholding Allowance on Line 5 unevenly between your jobs. For example, if you earn 75% of 
   your income from one job, you could use 75% of Line 5 for that job and the remaining 25% of Line 5 for your other 
   job(s). If you choose to divide Line 5 unevenly, you will need to complete a separate Colorado Employee Withholding 
   Certificate for each job.
   b.  If you want a greater amount withheld, you may enter a smaller amount than your calculation.
Enter the amount you choose on Line 2 of your Colorado Employee Withholding Certificate.

Table 2: Child Tax Credit Allowance
Go down the first column to your expected filing status from IRS Form W-4 Step 1(c).
Then select the corresponding row in the second column with your expected income from Line 1 of Worksheet 1.
Finally, go across that row to the column with your number of qualifying children.
Filing Status from IRS  Income from Line 1   Allowance for Qualifying Children Under Age 6 on December 31 of this year:
   Form W-4 Step 1(c)     of Worksheet 1              1 Child       2 Children                      3 or More Children
                            $0 - $25,000              $9,000                      $13,000           $11,500
Single, Married Filing    $25,001 - $50,000           $7,000                      $13,000           $17,000
Separately, or Head of 
   Household              $50,001 - $75,000           $2,500                      $5,000            $7,000
                          $75,001 or more                     $0                   $0               $0
                            $0 - $35,000              $10,000                     $17,500           $20,000
Married Filing Jointly or $35,001 - $60,000           $7,000                      $14,000           $19,000
Qualifying Widow(er)      $60,001 - $85,000           $2,500                      $5,000            $7,000
                          $85,001 or more                     $0                   $0               $0



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DR 0004 (11/15/22)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov

                           Worksheet 2: Additional Withholding
This worksheet is optional. You may complete the Colorado  Alternatively, you may use form DR 0104EP to submit 
Employee  Withholding  Certificate without  completing  this  estimated tax payments for any non-wage  income that 
worksheet. Complete this worksheet only if you would like  you  receive.  If you do  not ensure  that you have  enough 
to  calculate additional  wage  withholding  to  cover other  withholding and estimated tax payments, then you will owe 
types of taxable income that you (and your spouse, if filing  tax when you file your return, and you may owe a penalty. 
jointly) expect to receive this year. This may include interest,  For more information about withholding and estimated tax 
dividends, retirement income, rental income, or income from  payments, see parts 6 and  7 of the   Colorado  Individual 
self-employment or as an independent contractor.            Income Tax Guide.
To use the electronic DR 0004 Withholding Calculator, go to  For more information about taxable and nontaxable income, 
Tax.Colorado.gov/Withholding-Forms.                         see IRS Publication 525. For information about the Colorado 
Complete a separate copy of this worksheet for each job to  pension  and  annuity  subtraction,  go to Tax.Colorado.gov/
                                                            Individual-Income-Tax-Guidance-Publications.
which you would like to add withholding. Do not give this 
worksheet to your employer.

1. Enter the amount from IRS Form W-4 Step 4(a), which is your estimated non-business 
   income for this year.                                                                        $
2. Enter any other non-wage income that you (and your spouse, if filing jointly) expect to 
   receive this year, but is not included in the amount from IRS Form W-4 Step 4(a). This may 
   include income from self-employment or as an independent contractor.                         $

3. Add Lines 1 and 2. This is your Total Additional Income.                                     $

4. Multiply Line 3 by 4.40% (0.044). This is your Total Additional Withholding.                 $
5. Divide Line 4 by the number of jobs to which you would like to add withholding. This is your 
   Additional Withholding Per Job.                                                              $
6. Divide Line 5 by the number of pay periods during the year for this job (see Table 3 below). 
   This is your Additional Withholding Per Pay Period.
Enter this amount on Line 3 of your Colorado Employee Withholding Certificate.                  $

Table 3: Pay Periods During the Year
Semimonthly means twice a month, usually on the 15th and 30th.
Biweekly means every other week, usually on Fridays, regardless of the month.
Annually          Semiannually Quarterly Monthly            Semimonthly Biweekly           Weekly       Daily

   1                  2            4             12           24                26              52      260






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