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DR 1094 (08/18/20)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
*DO=NOT=SEND*
Completing Colorado W-2 Wage Withholding Tax Return
Instructions
The DR 1094 is used by employers to report Colorado Account Number: List the Colorado business account number
W-2 income taxes that have been withheld from employee from your withholding certificate or sales tax license. This
pay. Review the Wage Withholding Guide available at number is 8 digits. Do not list your FEIN or EFT number here.
Tax.Colorado.gov for detailed information about filing List here the filing period for this return. Be
Filing Period:
requirements and frequencies. sure you are using the correct period end date for your defined
After completing payroll and withholding Colorado income filing frequency.
taxes as defined by the Colorado Income Tax Withholding Enter the amount of Colorado income tax
Line 1
Tables for Employers (DR 1098), report here the total tax withheld for the period. If the tax is zero,
collected for the filing period. This is the Colorado withholding file a zero return through Revenue Online at
tax that will be reported at the end of the year on federal form www.Colorado.gov/RevenueOnline
W-2-Wage and Tax Statement.
Line 2 If a previous period in the current tax year was
You may pay tax through Revenue Online, overstated and paid, complete the worksheet
www.Colorado.gov/RevenueOnline by echeck or credit card. below and calculate the overpayment for the
Or, you may sign up for Electronic Funds Transfer (EFT). tax period. See the instructions for amending
Visit www.Colorado.gov/revenue/eft for information on how withholding taxes.
to register and pay through EFT. Do not file a paper DR 1094 Line 3 Calculate the net amount due by subtracting line 2
if you remitted the withholding taxes via EFT. To prevent from line 1.
being billed by the Department when no taxes were withheld
during the filing period, file a zero return. A paper zero return may Line 4 Complete only if return is being filed after the due
be mailed, or for fast and simple filing of a zero return access date. Penalty is calculated by determining how far
www.Colorado.gov/RevenueOnline and file electronically. past the due date the return is being filed. If the
return is filed within the first month after the due date,
Instructions for Amending Withholding Taxes calculate the penalty at 5% (.05) of the tax due, or
If you overpaid for a period, you may take a credit $5, whichever is greater. For each additional month
on a future return in the current calendar year. The thereafter the return is delinquent, add one-half of
credit may be taken on a return/payment filed at 1% (.005), up to a maximum of 12%.
www.Colorado.gov/RevenueOnline or a subsequent
paper form W-2 Wage Withholding Tax Return (DR 1094). Line 5 Complete only if return is being filed after the due date.
To claim the credit, deduct the overpayment on line 2 of Refer to publication FYI General 11, Colorado Civil Tax
your return. You may only deduct an amount bringing your Penalties and Interest to calculate late payment interest.
return to zero (0.00) for the period you are reporting. If you Enter the calculated interest amount on line 5.
are unable to claim the credit on a subsequent DR 1094 Line 6 Add together the amounts listed on lines 3, 4 and
within the calendar year, you should claim a refund on your 5. This is the amount that is due. Make check or
Annual Transmittal of State W-2 Forms (DR 1093) for the money order payable to the Colorado Department of
appropriate year. Revenue. Use the memo to clearly list “ W-2 WTH,”
If additional tax is owed, file another return for the period your account number, and tax period.
the tax is due reporting only the additional amount owed at Mail to and make checks payable to:
www.Colorado.gov/RevenueOnline If you cannot file
Colorado Department of Revenue
electronically, file a paper DR 1094 reporting only the
Denver CO 80261-0009
additional tax due for the period.
Refunds will be issued after receipt of your DR 1093 filed at (Continued on page 2)
the end of January following the end of the calendar year.
