Announcements Tax Year 2022

To whom it may concern:

The Department of Revenue recently issued the following clarifications to the Income Qualified Senior Housing Income Tax Credit.

The credit, which is claimed on line 11 of the DR 0104CR, has several qualifying questions listed in the DR 0104 instruction booklet. 

To clarify, a qualifying senior does not need to own a home in order to qualify for the credit.

A senior who meets the age, residency, and income qualifications will only be disqualified if they own a home for which they received a partial property tax exemption allowed under section 39-3-204 of the Colorado Revised Statutes.

In summary, a taxpayer will qualify for the Income Qualified Senior Housing Income Tax Credit if:

• Taxpayer (or their spouse) is 65 years of age or older at the end of 2022, and

• Taxpayer (or their spouse) was a full-year or part-year resident of Colorado in 2022, and

• Adjusted gross income for tax year 2022 was $75,000 or less, and

  • Either the taxpayer does not own the home which was the senior’s primary residence during the tax year, OR

  • The taxpayer owns their primary residence but did not receive a partial property tax exemption for the primary residence for the property tax year 2022.

Please visit the Income Qualified Senior Housing Income Tax Credit webpage for tax credit amounts allowed for specific levels of adjusted gross income and more information.

Thank You, 

Colorado Department of Revenue Taxation Division

Hello,

This email is to notify you that the following book have been posted. Visit the 2022 Tax Forms page to access the tax grid spreadsheet. Please let us know if you have any questions.

Final:

• Book 112

Thank you,

Substitute Form Review Team

Hello,

This message is to notify you of an update to the Instructions for DR 0106K, which was previously posted as "Final" on the 2022 Tax Forms Page.

• Instructions for DR 0106K (New Revision Date: 12/08/23)

  • The instructions to this form were updated. The form itself including the revision date was not changed. No courtesy copy is needed. 

Please let us know if you have any questions.

Have a great day,

Substitute Form Review Team

Hello Vendors,

The following was released to the press regarding delays in processing Colorado returns.

DENVER - Today, the Colorado Department of Revenue (CDOR) announced that processing for the majority of state income tax filers will begin no later than February 10, 2023 and that people can still file their income tax returns right now through all methods with the exception of the state’s Revenue Online platform. Coloradans will be able to use Revenue Online to file their state income taxes no later than February 22, 2023. 

Last November Coloradans voted to lower the income tax rate to 4.4%, which coupled with multiple legislative changes created a much larger end-of-year programming workload for the Department, resulting in the slight delay. 

“The Department’s employees are working to resolve the situation as fast as possible to reduce any inconvenience this may have for taxpayers, said Mark Ferrandino, Executive Director of the Department of Revenue. “We are committed to making sure our systems are thoroughly tested to prevent any errors that could result in additional delays in processing returns and refunds for Colorado taxpayers after the fact.”

The Department will strive to beat the deadlines, with the aforementioned dates being the absolute latest the Department anticipates the delays to persist. Up-to-date information on the delay can be found by going to tax.colorado.gov.

For vendors that passed our testing and have been approved for TY2022, you can send in client tax returns now. They will be placed in a holding queue until everything is turned on. Once the eFile and paper forms are turned on they will process as normal. This may cause small delays in acknowledgments and refunds being sent out to customers.

Please let us know you have any questions,

Substitute Form Developer Requests

Hello,

This message is to notify you of an update to Book 104, DR 0526 & DR 8454, which were previously posted as "Final" on the 2022 Tax Forms Page.

• Book 104 (New Revision Date: 01/10/23)

  • Instructional change. There were no changes to any of the forms in the Book. (No Courtesy Copy required.)

• DR 8454 (New Revision Date: 01/26/23)

  •  Instructional change. The revision date was the only item updated on the form itself. (Update revision date; No Courtesy Copy required.)

• DR 0526 (New Revision Date: 01/24/23)

  • Grid line 23 text changed from 0526-108 to 0526-107.

If your DR 0526 form is:

• Approved - Update the form to match the current CDOR form and send a single data filled courtesy copy for verification. 

• Under review -  Please wait for your results email before resubmitting. This is to avoid any duplicate submissions. 

• Not yet approved - Please make the updates and submit as normal.

Please let us know if you have any questions.

Have a great day,

Substitute Form Review Team

Hello,

This email is to notify you that the following books have been posted. Visit the 2022 Tax Forms page to access the tax grid spreadsheet. Please let us know if you have any questions.

Final:

The following forms are now being accepted for Substitute Form Review

• Book 0104PTC

• Book 105

• Book 106

We can not guarantee but we are hoping to have the Book 112 completed by 1/31/23. 

Thank you,

Substitute Form Review Team

Hello,

This message is to notify you of an update to the DR 0104TN, which was previously posted as "Final" on the 2022 Tax Forms Page.

• DR 0104TN (New Revision Date: 12/23/22)

  • Revision date updated

  • Instructions updated (not on the form itself)

If your DR 0104TN form is:

• Approved - Update the form to match the current CDOR form and send a single blank courtesy copy for verification. 

• Under review -  Please wait for your results email before resubmitting. This is to avoid any duplicate submissions. 

• Not yet approved - Please make the updates and submit as normal. 

Please let us know if you have any questions.

Have a great day,

Substitute Form Review Team

Hello,

This email is to notify you that the following book has been posted. Visit the 2022 Tax Forms page to access the tax grid spreadsheet. Please let us know if you have any questions.

Final:

The following book is now ready. Please do NOT submit the book for review.

• Book 0104

Thank you,

Substitute Form Review Team

Hello,

This email is to notify you that the following forms have been posted. Visit the 2022 Tax Forms page to access the tax grid spreadsheet. Please let us know if you have any questions.

Final:

The following forms are now being accepted for Substitute Form Review

• DR 0100

• DR 0526

• DR 1510

Thank you,

Substitute Form Review Team

Hello Vendors,

Due to unforeseen staffing shortages we are running behind in completing reviews. If you have received an email stating that your form has been received and will be reviewed then the form has been added to our queue.  We work reviews in the order they were received.  We are working as fast as we can to complete reviews. There is no specific time frame that can be provided as to when reviews will be sent back and completed. Future submission acceptance emails will have a turn around time of 15 days.

We apologize for the inconvenience that this kind of delay causes.

Thank you in advance for your continued patients,

Substitute Form Review Team

Hello,

This email is to notify you that the following forms have been posted. Visit the 2022 Tax Forms page to access the tax grid spreadsheet. Please let us know if you have any questions.

Final:

The following forms are now being accepted for Substitute Form Review

• DR 0348P

• DR 0348T

Thank you,

Substitute Form Review Team

Hello,

This email is to notify you that the following book has been posted. Visit the 2022 Tax Forms page to access the tax grid spreadsheet. Please let us know if you have any questions.

Final:

The following book is now ready. Please do NOT submit the book for review.

• Book 0021

Thank you,

Substitute Form Review Team

Hello,

This email is to notify you that the following forms have been posted. Visit the 2022 Tax Forms page to access the tax grid spreadsheet. Please let us know if you have any questions.

Final:

The following forms are now being accepted for Substitute Form Review

• DR 0106K

Thank you,

Substitute Form Review Team

Hello,

This email is to notify you that the following forms have been posted. Visit the 2022 Tax Forms page to access the tax grid spreadsheet. Please let us know if you have any questions.

Final:

The following forms are now being accepted for Substitute Form Review

• DR 1706

Thank you,

Substitute Form Review Team

Hello,

This email is to notify you that the following forms have been posted. Visit the 2022 Tax Forms page to access the tax grid spreadsheet. Please let us know if you have any questions.

Final:

The following forms are now being accepted for Substitute Form Review

• DR 00104TN

Thank you,

Substitute Form Review Team

Hello,

This message is to notify you of an update to the DR 0104CR and DR 0206, which was previously posted as "Final" on the 2022 Tax Forms Page.

• DR 0104CR (New Revision Date: 12/08/22)

  • Removed Part 4.

• DR 0206 (New Revision Date: 12/09/22)

  • Text on line 9 changed.

If your DR 0104CR & DR 0206 form is:

• Approved - Update the form to match the current CDOR form and send a single blank courtesy copy for verification. 

• Under review -  Please wait for your results email before resubmitting. This is to avoid any duplicate submissions. 

• Not yet approved - Please make the updates and submit as normal. 

Please let us know if you have any questions.

Have a great day,

Substitute Form Review Team

Hello Vendors,

We will NOT be reviewing the following forms. This is just a notification that the forms have been updated.

Updated Colorado Withholding Forms

To All Interested Parties,

The Colorado Department of Revenue has updated the following wage withholding tax forms to account for changes to federal income tax deductions and the Colorado income tax rate.

• DR 0004. Colorado Employee Withholding Certificate – This form gives employees the option to adjust their Colorado wage withholding according to their specific tax situation. If an employee does not submit this form, the employer will calculate their withholding based on their federal withholding certificate, form W-4. Employees may update their withholding certificate for 2023, but they are not required to.

• DR 1098. Colorado Withholding Worksheet for Employers – This worksheet prescribes the method for employers to calculate Colorado wage withholding, based on the employee’s Colorado form DR 0004 or federal form W-4. Employers must begin using the updated calculation for pay periods beginning on or after January 1, 2023. 

For a general overview of Colorado’s wage withholding requirements, the Department is offering a Wage Withholding Webinar on December 8, 2022 at 1:00 p.m. MST. To register for a webinar, go to Tax.Colorado.gov/Business-Tax-Class.

For additional information and resources regarding Colorado withholding, go to Tax.Colorado.gov/Withholding-Tax.

Hello,

This message is to notify you of an update to the 2D Test Packet, Test 2 and 4, which was previously posted on the 2022 Tax Forms Page.

If your Test 2 and Test 4 is:

• Approved - There is no need to resubmit.

• Under review -  Please wait for your results email before resubmitting. This is to avoid any duplicate submissions. 

• Not yet approved - Please make the updates and submit as normal. 

If you have any questions please contact the eFile team at DOR_efileadmin@state.co.us.

Have a great day,

Hello Vendors,

Due to staffing shortages we are running behind on finalizing forms and completing reviews. We are working diligently to try and complete these tasks. We are sorry for any inconvenience this may cause.

We thank you in advance for your patience,

Hello,

This email is to notify you that the following forms have been posted. Visit the 2022 Tax Forms page to access the tax grid spreadsheet. Please let us know if you have any questions.

Final:

The following forms are now being accepted for Substitute Form Review

• DR 0105

• DR 0106

• DR 0112

Thank you,

Substitute Form Review Team

Hello Vendors, 

After posting the final draft of the DR 0104BEP to the SFD site we realized that the box around the barcode was gray instead of black. We have updated the form on the SFD site with the black lines. 

All vendor's who have already submitted the form did so with a black lines. There will be no need for those vendors to resubmit based on this change.

If a vendor has yet to submit DR 0104BEP please make sure that the barcode box is black.

Thank you,

Substitute Form Team

Hello,

This email is to notify you that the following forms have been posted. Visit the 2022 Tax Forms page to access the tax grid spreadsheet. Please let us know if you have any questions.

Final:

The following forms are now being accepted for Substitute Form Review

• DR 0103

• DR 0104X

• DR 0112EP

• DR 0112X

Thank you,

Substitute Form Review Team

Hello,

This email is to notify you that the following forms have been posted. Visit the 2022 Tax Forms page to access the tax grid spreadsheet. Please let us know if you have any questions.

Final:

The following forms are now being accepted for Substitute Form Review

• DR 0104CN

• DR 0104PTC

• DR 1705

Thank you,

Substitute Form Review Team

Hello Vendors,

This message is to notify you of an update to the 2D Test Package, which was previously posted on the 2022 Tax Forms Page. Below are the changes in this version:

• Updated Sales Tax refund amounts on form 104 in all tests. 

• In tests 1 and 4, updated Net Refund amounts on form 104CH line 19.

For vendors that already sent their 1st submissions using the 2D test package version 1:

• Do not resubmit test returns using the 2D test package version 2

• Wait until test results are provided, then resubmit the scenarios that did not pass using the 2D test package version 2.

Please contact the eFile team at DOR_efileadmin@state.co.us if you have any questions.

Have a great day,

Substitute Form Review Team

Hello software partners,

We sent a notification earlier in the year that we did not expect to make any updates to the DR 1316 for the 2022 tax year. Upon a more detailed statute review of Colorado House Bill HB21-1311, the department determined that in order to clarify and provide better instructions, it would be in our best interests to make some textual updates to the line-by-line instructions in order to communicate the changes from the new law. 

We don't require/request that our software partners make any changes or produce updated versions of this form for our review, but we wanted to notify you of the change in case you wish to incorporate it into your product or make any updates to your software.

Thank you

Substitute Form Developer Requests 

Hello,

This message is to notify you of an update to the DR 0204 & DR 0205, which were previously posted as "Final" on the 2022 Tax Forms Page

• DR 0204 (New Revision Date: 11/21/22)

  • Income tax rate changed on line 24 due to change in legislation.  

• DR 0205 (New Revision Date: 11/21/22)

  • Income tax rate changed on line 27 due to change in legislation.

If your DR 0204 & DR 0205 form is:

• Approved - Update the form to match the current CDOR form and send a single blank courtesy copy for verification. 

• Under review -  Please wait for your results email before resubmitting. This is to avoid any duplicate submissions. 

• Not yet approved - Please make the updates and submit as normal. 

Please let us know if you have any questions.

Have a great day,

Substitute Form Review Team

Hello,

This email is to notify you that the following forms have been posted. Visit the 2022 Tax Forms page to access the tax grid spreadsheet. Please let us know if you have any questions.

Final:

The following forms are now being accepted for Substitute Form Review

• DR 0104

• DR 0104BEP

• DR 0104EP

• DR 0108 (23)

Thank you,

Substitute Form Review Team

Hello,

This message is to notify you of an update to the DR 0104AD, which was previously posted as "Final" on the 2022 Tax Forms Page.

• DR 0104AD (New Revision Date: MM/DD/YY)

  • Fixed text change to lines 4 & 6

If your DR 0104AD form is:

• Approved - Update the form to match the current CDOR form and send a single blank courtesy copy for verification. 

• Under review -  Please wait for your results email before resubmitting. This is to avoid any duplicate submissions. 

• Not yet approved - Please make the updates and submit as normal. 

Please let us know if you have any questions.

Have a great day,

Substitute Form Review Team

Hello,

This email is to notify you that the following forms have been posted. Visit the 2022 Tax Forms page to access the forms. 

• 2D Developer Layout 2022 has been update to version 3.

• 2D Developer Test Package 2022

Remember to send all submissions and questions regarding eFile forms to DOR_efileadmin@state.co.us.

Thank you,

Substitute Form Review Team

Hello,

This email is to notify you that the following forms have been posted. Visit the 2022 Tax Forms page to access the tax grid spreadsheet. Please let us know if you have any questions.

Final:

The following forms are now being accepted for Substitute Form Review

• DR 0104CH

• DR 8454

Thank you,

Substitute Form Review Team

Hello,

This email is to notify you that the following forms have been posted. Visit the 2022 Tax Forms page to access the tax grid spreadsheet. Please let us know if you have any questions.

Final:

The following forms are now being accepted for Substitute Form Review

• DR 0104AD

• DR 0104PN

• DR 0113

• DR 0347

Thank you,

Substitute Form Review Team

Hello,

This email is to notify you that the following forms have been posted. Visit the 2022 Tax Forms page to access the tax grid spreadsheet. Please let us know if you have any questions.

Final:

The following forms are now being accepted for Substitute Form Review

• DR 0104AMT

• DR 0104CR

• DR 0104EE

• DR 0106CR

• DR 0112C

• DR 112CR

• DR 0617

Thank you,

Substitute Form Review Team

Hello,

This message is to notify you of an update to the DR 0112RF, which was previously posted as "Final" on the 2022 Tax Forms Page.

• DR 0112RF (New Revision Date: 10/24/22)

  • Line 1, line reference changed to 13

  • Line 14, line reference changed to 14 

If your DR 0112RF form is:

• Approved - Update the form to match the current CDOR form and send a single blank courtesy copy for verification. 

• Under review -  Please wait for your results email before resubmitting. This is to avoid any duplicate submissions. 

• Not yet approved - Please make the updates and submit as normal. 

Please let us know if you have any questions.

Have a great day,

Substitute Form Review Team

Hello,

The 2022 2D Developer handbook has been posted to the 2022 Tax Forms page. If you have any questions, please email the eFile team at DOR_efileadmin@state.co.us.

Thank you,

Substitute Forms Review Team

Hello,

This email is to notify you that the following forms have been posted. Visit the 2022 Tax Forms page to access the tax grid spreadsheet. Please let us know if you have any questions. 

Final:

The following forms are now being accepted for Substitute Form Review 

• DR 0106EP

• DR 0204

• DR 0205

• DR 0289

• DR 0349

• DR 1330

Thank you,

Substitute Form Review Team

Hello,

This email is to notify you that the following forms have been posted. Visit the 2022 Tax Forms page to access the tax grid spreadsheet. Please let us know if you have any questions. 

Final:

The following forms are now being accepted for Substitute Form Review

• DR 1703

• DR 0375

• DR 0104US

• DR 0350

• DR 0206

Thank you,

Substitute Form Review Team

Hello,

An updated version of the 2D barcode layout (version 22.2) has been posted to the SFD website. In this version, the field length for DR 0104CN, line 23 was changed from 3 to 4 to account for the period so that filers can enter 0.60, 0.30, 0.10, etc. for the applicable percentage. Please send any questions to the 2D team at DOR_efileadmin@state.co.us.

Thank you,

Hello,

This message is to notify you of an update to the DR 0020CX, which was previously posted as "Final" on the 2022 Tax Forms Page.

• DR 0020CX (New Revision Date: 10/18/22)

  • Page 2, Line 31: Updated line description to fix an incorrect line reference. 

If your DR 0020CX form is:

• Approved - Update the form to match the current CDOR form and send a single blank courtesy copy for verification. 

• Under review -  Please wait for your results email before resubmitting. This is to avoid any duplicate submissions. 

• Not yet approved - Please make the updates and submit as normal. 

Please let us know if you have any questions.

Have a great day,

Substitute Form Review Team

Hello,

This email is to notify you of the following form posting. Visit the 2022 Tax Forms page to access the tax grid spreadsheet. Please let us know if you have any questions.

Final:

The following form is now being accepted for Substitute Form Review

• DR 1366

Thank you,

Substitute Form Review Team 

Hi All,

A new version of the 2022 2D barcode layout has been posted to the Substitute Form Developer webpage. The layout was updated to reflect a change to the DR 0104CN line 12 (removal of data capture dots on the inset checkboxes). Please direct any questions to the 2D review team at DOR_efileadmin@state.co.us.

Have a great day,

Substitute Form Developer Requests

Hello Vendors,

Each season we post "Draft" and "Final" forms to the vendor website at the beginning of the review season. 

"Draft" forms are posted in order to provide vendors with an idea of what the layout of a form will look like when finalized. However, "Draft" forms are still under CDOR's internal review process and may undergo fixed text and line reference changes prior to finalization. We ask for vendors' patience regarding questions about fixed text and line references until a form has been finalized.

"Final" forms are posted when a form has completed the internal review process. These forms may be subject to change due to new legislation, federal updates, or other corrections, but the layout, fixed text, and line references should be accurate/finalized at this time. If you see fixed text and/or line references that do not seem accurate on a "Final" form, please email us at dor_fd_vendor@state.co.us.

Thank you,

Substitute Form Developer Requests

Hello Vendors,

The form review season has begun! We have posted forms for replication to the vendor site. Below are a few reminders regarding form submissions:

1. LOI

   1. All vendors must have an approved LOI to submit forms. Click here if you have not yet submitted an LOI for your vendor ID(s).

   2. Make sure to list all of the software limitations in the LOI. Limitations must be approved each year, as it is the vendor's responsibility to update their software each season to meet Colorado standards. Vendors that request new limitations during the season will be required to amend their LOI to include the new limitation. Please send an email after the LOI has been updated to let us know it has been completed.
      
      

2. Review the 2022 1D Substitute Form Developers Specifications PDF before you begin preparing form submissions. Click here to access the 2022 Specifications document.
   
   

3. Status

   1. To determine which forms can be submitted, look at the "Status" column of the 2022 tax forms page. Only forms that are listed as "Final" can be submitted for review.

   2. Forms that are listed as "Draft" will be rejected.

4. Before you submit a form for review, it is highly recommended to compare the revision date of the form posted on the vendor site to the revision date on your form submission. This will be especially important as the season progresses.
   
   

5. Submission Emails

   1. The subject line for all submission emails must contain the vendor ID number, vendor name, and submission type (new, resubmission, or courtesy copy).

   2. The email must contain the list of forms being submitted for review. This list may be included in either the Request For Substitute Forms Approval form or in the body of the email itself.

   3. All forms attached to submission emails should be PDFs. Our team no longer uses Microsoft products.

   4. More than one form (PDF) can be submitted in one email

   5. Regardless of how many forms are submitted in one email, all PDFs attached to the email should be at the same point in the review process. In other words, new form submissions, resubmission, and courtesy copies should each have their own email. For example, do not submit resubmissions with new submissions.
      
      

6. The two samples should be submitted as one PDF form.

1. For example, one DR 0104 PDF should consist of DR 0104 sample 1 and DR 0104 sample 2.

7. First submissions of forms are due 6 weeks after the "Date Finalized." We reserve the right to place a hold on and/or reject submission(s) received after the due date until we review all submissions that were submitted by the due date. Do not wait until the middle of the season to submit all of your forms. This puts an incredible strain on our team's resources and slows down the overall review process for everyone.

8. Question Emails

   1. The subject line for question emails should contain the vendor ID number and a brief indication of the question's subject matter.

   2. 1D/form questions should be submitted to dor_fd_vendor@state.co.us

   3. 2D/efile/MeF questions should be submitted to dor_efileadmin@state.co.us

Now let's begin the season! The following forms are final and posted to the 2022 page of the vendor site. To access the 2022 forms page, click here.

• DR 0020C

• DR 0020CX

• DR 0021

• DR 0021AS

• DR 0021D

• DR 0021S

• DR 0021W

• DR 0021X

• DR 0102

• DR 0105EP

• DR 0107

• DR 0112RF

• DR 0158-C

• DR 0158-F

• DR 0158-I

• DR 0158-N

• DR 0366 (2022)

• DR 0366 (2023)

• DR 0456

• DR 0900

• DR 0900C

• DR 0900F

• DR 0900P

• DR 1079

• DR 1305

• DR 1305E

• DR 1305F

• DR 1305G

The following forms are still in the first stages of the CDOR internal review process. We will post a draft version of these forms as soon as they are ready for distribution. 

• DR 0104CN

• DR 0112

• DR 0112X

• DR 1510

All “Draft” forms will be updated and moved to “Final” as draft IRS forms are released and CDOR is able to properly evaluate any related form changes.

Hello Everyone,

The 2022 LOI has been updated to include the DR 0104CN for 2D barcode. If you plan to support the DR 0104CN for 2D barcode, please complete and submit a new LOI. There is no way to alter LOI's that have been previously submitted. New LOI's must be submitted to reflect the change. 

Please let us know if you have any questions.

Thank you,

Substitute Form Review Team

Hello Everyone,

You may have noticed a number of new Colorado tax forms listed on this year’s LOI and/or the 2022 Forms by Tax Year page on our SFD website. We want to provide a brief overview to help you determine if you will support these new forms. Please note that we do not have detailed instructional material for these forms at this time, and we cannot share drafts of the forms as they are still being reviewed. We will have more information as the forms are finalized and instructional materials are developed throughout the review season. 

• DR 0104CN 2022 Colorado Child Tax Credit 

  • This form must be filed by taxpayers who are claiming the new Colorado child tax credit. Please click here to access HB 21-1311 for more information about this credit.

• DR 0106K 2022 Colorado K-1

  • This form is a state-specific K-1 to report a pass-through entity member’s share of the entity's income, deductions, additions, credits, etc.   

• DR 0348P 2022 Remediation of Contaminated Land Credit Pass-Through Schedule

  • This form will be used by a pass-through entity to report how the remediation of contaminated land credit is passed through to the entity’s members. 

• DR 0348T 2022 Remediation of Contaminated Land Credit Transfer Schedule 

  • This form is used to report transfers of the remediation of contaminated land credit that occurred during the tax year. The new form replaces the DR 0348. 

• DR 1703 2022 Early Childhood Educator Income Tax Credit 

  • This form must be filed by taxpayers who are claiming the new early childhood educator income tax credit. Please click here to access HB 22-1010 for more information about this credit. 

• DR 1705 2022 SALT Parity Act Election Form

  • This form is used by a pass-through entity to make the SALT Parity Act election for tax year 2022. Please click here to access HB 21-1327 for more information on the SALT Parity Act. 

• DR 1706 Annual Transmittal of DR 0106K - Colorado K-1 Forms 

  • Pass-through entities will submit this form with the DR 0106Ks for their members. 

• DR 8454 State of Colorado Income Tax Declaration for Online Electronic Filing 

  • This form is replacing the DR 8453 series (DR 8453, DR 8453C, DR 8453F, and DR 8453P). This form should be used any time that a DR 8453 series form was previously used.

Have a great day,

Substitute Form Review Team

Hello Everyone,

As many of you are aware, review season is just around the corner. The first round of Colorado forms will be posted on Friday, August 19. We will begin accepting LOI submissions immediately.

Below are a few updates and quick links. If you have any questions, please do not hesitate to ask - we are here to help!

Contact Information:

1D Barcode and Substitute Forms Team:

E-mail: DOR_FD_Vendor@state.co.us

*This is a shared inbox

2D Barcode Team:

E-mail: DOR_efileadmin@state.co.us

*This is a shared inbox

2022 Updates and Notes

• 2022 Letter of Intent - Please fill out and return the Letter of Intent before submitting any forms for review. Any submissions received without an updated LOI will be returned without review.  For the 2022 review season, the LOI will be submitted via Google Form. Please let us know if you have any questions or encounter any issues with this new process. Thank you!

Dates & Timelines

• 08/03/22 - LOI available for submission

• 08/19/22 - First round of forms will be posted on the SFD website.

• 08/31/22 - Submit your Letter of Intent no later than August 31

• Paper test due dates will be provided on the Substitute Form Developers website.

• Some forms will have line reference updates later in the season. A submission or courtesy copy is due within two weeks of the updated posting.

Quick Links

• SFD Website

• 2022 Letter of Intent (Approval required before submitting forms for review)

• 2022 Substitute Form Developer Specifications (Please read before submitting forms for review)

• 2022 Tax Grid Page

• Request for Approval Sheet (Please include with submissions)

Have a great day,

Substitute Form Review Team

Hello, 

This message is to notify you of an update to the following book(s) or form(s). Current year forms can be found on the 2021 Tax Forms page. Please let us know if have any questions.

Book and Form Updates

• DR  0347
  New revision date: 01/18/22
  Specifica Changes: Page 2 - Updated text between line 6 and "Part III - Child Care Expenses Credit" header and Updated text on line 10

• Book 104
  New revision date: 01/18/22
  Specifica Changes: Page 15 - Updated instructions for the DR 0104CR line 1 to reflect changes made to the DR 0347

If your DR 0347 is:

• Approved -  Make the update and return a single blank courtesy copy for update verification. 

• Under review  - Please wait for your results email before resubmitting. This is to avoid any duplicate submissions. 

• Not yet approved - Please make the update and resubmit as normal.

Thank you,
- Substitute Form Review Team