Announcements Tax Year 2023

Hello,

This message is to notify you of an update to the DR 0618, which was previously posted as "Final".

• DR 0618 (New Revision Date: 02/28/24)

  • Instructions "Financing Entity or Motor Vehicle Dealer" line reference changed from 4 to 5.

  • Page 1, CAN removed from "Vehicle and Transactions Information" section.

  • Page 2, CAN removed from Account Number Information Section

If your DR 0618 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 Approved or Not Submitted - Please make the updates and submit as normal. 

Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the tax grid spreadsheet. 

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello,

This email is to notify you that the following books have been posted. Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the tax grid spreadsheet. 

Final:

The following books are now available.

• Book 105

• Book 106

• Book 112

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello,

This message is to notify you of an update to the DR 0105, which was previously posted as "Final".

• DR 0105 (New Revision Date: 09/28/23)

  • Page 9, Line 15, a line was added to the left side of the gray box. 

If your DR 0105 form is:

• Approved - Update the form to match the current CDOR form. There is no need to send a courtesy copy for verification. 

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

• Not Approved or Not Submitted - Please make the updates and submit as normal. 

Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the tax grid spreadsheet. 

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello All,

Reminder, initial submissions for the following forms are due in 2 weeks on December 29, 2023: 

• DR 0104

• DR 0104CN

• DR 0104PTC

• DR 0104X

• DR 0106

In order to attempt to move through the review process smoothly and to be fair to those vendors who submit on time; forms submitted after the “submit no later than due date” and/or are not on the current year’s list of required forms to be reproduced (if supported), are subject to being placed on hold. The 10 business days to complete the review will no longer apply. These forms may be reviewed at the earliest convenience of the software form review team. For example, income tax payment vouchers (scan line forms) are often due by the end of September or beginning October. If a vendor submits the form in November, the form may be placed on hold until January when the review season has slowed.

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Reminder, initial submissions for the following forms are due in 2 weeks on December 26, 2023: 

• DR 0104AD

• DR 0104AMT

• DR 0104EE

• DR 0104PN

• DR 0105

• DR 0106K

• DR 0112CR

• DR 0347

• DR 0350

In order to attempt to move through the review process smoothly and to be fair to those vendors who submit on time; forms submitted after the “submit no later than due date” and/or are not on the current year’s list of required forms to be reproduced (if supported), are subject to being placed on hold. The 10 business days to complete the review will no longer apply. These forms may be reviewed at the earliest convenience of the software form review team. For example, income tax payment vouchers (scan line forms) are often due by the end of September or beginning October. If a vendor submits the form in November, the form may be placed on hold until January when the review season has slowed.

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello,

This email is to notify you that the following books have been posted. Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the tax grid spreadsheet. 

Final:

The following books are now final:

• Book 104

• Book 104PTC

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello,

This email is to notify you that the following forms have been posted. Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the tax grid spreadsheet. 

Final:

The following forms are now being accepted for Substitute Form Review

DR 0104EZ

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello All,

Reminder, initial submissions for the following forms are due in 2 weeks on December 20, 2023: 

• DR 0113

• DR 0173

• DR 0251

• DR 0252

• DR 0526

• DR 8454

In order to attempt to move through the review process smoothly and to be fair to those vendors who submit on time; forms submitted after the “submit no later than due date” and/or are not on the current year’s list of required forms to be reproduced (if supported), are subject to being placed on hold. The 10 business days to complete the review will no longer apply. These forms may be reviewed at the earliest convenience of the software form review team. For example, income tax payment vouchers (scan line forms) are often due by the end of September or beginning October. If a vendor submits the form in November, the form may be placed on hold until January when the review season has slowed.

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello,

Please find the updated version of the 2023 Colorado Individual 2D Test Package attached. Notable changes include an increase in the Colorado EITC from 25% to 50% of the Federal EITC. Additionally, the Tabor Sales Tax refund on form DR 0104 has been adjusted to a flat rate of $800 for single filers and $1600 for Joint filers.

For software that has already submitted your 2D tests, kindly resubmit your 2D tests using this updated package for resubmission.

We plan to upload this test package to our substitute form developer website by tomorrow. We apologize for the inconvenience.

Thanks,

Modernized e-File (MeF) and 2D Barcode

Hello,

This email is to notify you that the following forms have been posted. Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the tax grid spreadsheet. 

Final:

The following forms are now being accepted for Substitute Form Review

• DR 0104

• DR 0104CN

• DR 0104PTC

• DR 0104X

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello Payroll Vendors, 

The Colorado Department of Revenue has created DR 0995, Notice of Federal and State Refundable Tax Credits to help employers meet the new notice requirement of House Bill 23-1006. This form provides the language that employers must provide to employees who receive a Colorado wage and tax statement (form W-2). Payroll service providers that provide W-2s should also be aware of this new requirement.

Beginning with tax year 2023, employers that provide W-2 documents must also provide this notice language annually to each employee who receives annual W-2 documents, either electronically or by print. Employers must provide the full notice to the employee and cannot only provide the URL for the Department’s Information on Child Tax Credits and Earned Income Tax Credits, https://tax.colorado.gov/ctc-eitc, to the employee. If printed, notices must be at least 5.5 inches x 8.5 inches, or half of a standard sheet of paper. A printed notice must be its own page. While the notice may be delivered separately from the W-2, the Department recommends providing the notice as page 2 of the W-2 documents delivered. Providers operating in multiple states may deliver the Colorado notice with other state required notices. Notices do not have to be provided in color.

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello All,

Reminder, initial submissions for the following forms are due in 2 weeks on December 13, 2023: 

• DR 1366

In order to attempt to move through the review process smoothly and to be fair to those vendors who submit on time; forms submitted after the “submit no later than due date” and/or are not on the current year’s list of required forms to be reproduced (if supported), are subject to being placed on hold. The 15 business days to complete the review will no longer apply. These forms may be reviewed at the earliest convenience of the software form review team. For example, income tax payment vouchers (scan line forms) are often due by the end of September or beginning October. If a vendor submits the form in November, the form may be placed on hold until January when the review season has slowed.

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello,

This message is to notify you of an update to the DR 0104CR, which was previously posted as "Final".

• DR 0104CR (New Revision Date: 11/21/23)

  • Page 2, Line 5, percentage changed from 25% (.25) to 50% to (50)

If your DR 0104CR 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 Approved or Not Submitted - Please make the updates and submit as normal. 

Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the tax grid spreadsheet. 

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello All,

This email is to notify you that the following forms have been posted. Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the tax grid spreadsheet. 

Final:

The following forms are now being accepted for Substitute Form Review

• DR 0104TN

Final:

The following book has been posted

• Book 21

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Good afternoon, industry partners.

I hope this message finds you well. Over the weekend, a special session of the Colorado Legislature took place to provide short-term tax relief for Colorado taxpayers facing a spike in property taxes. Consequently, there are changes that will impact the TY2023 Colorado Individual Income Tax:

1. The Colorado EITC on line 5 of Form DR 0104CR and line 18 of Form DR 0104TN will increase from 25% to 50% of the federal EITC.

2. Tabor State Sales Tax Refund on line 34 of Form DR 0104 and DR 0104X will be changed to flat rates, with $800 for qualifying single tax filers and $1,600 for qualifying joint tax filers. The Modified AGI Tiers table and lines 30-33 will remain on the form, either greyed out or with alternative text.

3. The above change also applies to Line 7 of the DR 0104EZ and Line 13 of the DR 0104PTC. 

For software companies that support the 2D barcode and MeF for Individual Income Tax, we will release a new version of the IND test packages to reflect these changes. For the software companies that have already sent in their first 2D and MeF test submissions, instructions will be provided with the test results.

Feel free to reach out if you have any questions or require further information.

Thank you,

Substitute Form Developer Review Team

Hello,

This email is to notify you that the following forms have been posted. Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the tax grid spreadsheet. 

Final:

The following forms are now being accepted for Substitute Form Review

DR 0106

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello,

This message is to notify you of an update to the DR 0104BEP, which was previously posted as "Final".

• DR 0104BEP (New Revision Date: 10/25/23)

  • Text was updated to black.

  • Please update text color and revision date.

  • No additional changes needed.

  • If already approved, no courtesy copy needed.

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

  • Not Approved or Not Submitted - Please make the updates and submit as normal. Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the tax grid spreadsheet. 

• DR 0526 (New Revision Date: 10/25/23)

  • Instructions, Chart, 2024 updated.

  • Please update instructions and revision date.

  • If already approved, no courtesy copy needed.

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

  • Not Approved or Not Submitted - Please make the updates and submit as normal. Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the tax grid spreadsheet. 

• DR 0112CR (New Revision Date: 09/29/23)

  • Page 2, Line 26, line reference changed from 6 to 2.

If your DR 0112CR 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 Approved or Not Submitted - Please make the updates and submit as normal. Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the tax grid spreadsheet. 

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello,

This email is to notify you that the following forms have been posted. Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the tax grid spreadsheet. 

Final:

The following forms are now being accepted for Substitute Form Review

• DR 0104AD

• DR 0104AMT

• DR 0104EE

• DR 0104PN

• DR 0105

• DR 0106K

• DR 0347

• DR 0350

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello Developers,

Today, Colorado Governor Jared Polis announced there will be a special session later this month. Part of the decision during the special session will have an effect on Book 104, Book 104PTC, and forms DR 0104, DR 0104CN DR 0104CR, DR 0104EZ, DR 0104PTC, and DR 0104X. The portions of the forms that may be directly impacted by the special session are related to the Tabor charts.

As a result, the Substitute Form Developer Review Team has decided to wait to finalize the DR 0104, DR 0104CN, DR 0104CR, DR 0104EZ, DR 0104PTC, and DR 0104X to prevent developers from having to reprogram the paper versions of the forms a second time. Until the forms are finalized, the corresponding books will also not be able to be finalized. We are not expecting these books and/or forms to be finalized until mid- to late-December.

The 2D team released the 2D test package earlier today. They would like developers to please turn in their first submissions by November 29, 2023.

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review and 2D/eFile Teams

Hello,

This email is to notify you that the following forms have been posted. Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the tax grid spreadsheet. 

Final:

The following forms are now being accepted for Substitute Form Review

• DR 0113

• DR 0173

• DR 0251

• DR 0252

• DR 0526

• DR 8454

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello All,

Reminder, initial submissions for the following forms are due in 2 weeks on November 17, 2023: 

• DR 0104BEP

• DR 0104EP

• DR 0105EP

• DR 0106EP

• DR 0112EP

In order to attempt to move through the review process smoothly and to be fair to those vendors who submit on time; forms submitted after the “submit no later than due date” and/or are not on the current year’s list of required forms to be reproduced (if supported), are subject to being placed on hold. The 10 business days to complete the review will no longer apply. These forms may be reviewed at the earliest convenience of the software form review team. For example, income tax payment vouchers (scan line forms) are often due by the end of September or beginning October. If a vendor submits the form in November, the form may be placed on hold until January when the review season has slowed.

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello,

This email is to notify you that the following forms have been posted. Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the tax grid spreadsheet. 

Final:

The following forms are now being accepted for Substitute Form Review

DR 1366

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello All,

Reminder, initial submissions for the following forms are due in 2 weeks on November 14, 2023: 

• DR 1706

In order to attempt to move through the review process smoothly and to be fair to those vendors who submit on time; forms submitted after the “submit no later than due date” and/or are not on the current year’s list of required forms to be reproduced (if supported), are subject to being placed on hold. The 10 business days to complete the review will no longer apply. These forms may be reviewed at the earliest convenience of the software form review team. For example, income tax payment vouchers (scan line forms) are often due by the end of September or beginning October. If a vendor submits the form in November, the form may be placed on hold until January when the review season has slowed.

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello Everyone,

We are sending out a few reminders regarding the DR 0108 form.

1) The DR 0108 form is a year ahead form. 

2) The form will become obsolete in 2024 do to legislation changes, however, the form will still need to be filed for the 2023 tax year.

3) Developer's who have already received an approval for the 2023 version of the form (revision date 11/17/22) will not be required to submit a version of the form for the 2023 review season.

4) Developer's who do not have an approved 2023 version of the form (revision date 11/17/22) should submit the form for review at this time.

5) When completing the form fillable amount lines, they should contain dollars and cents. I.e. 123.12. With the last digit of the amount appearing in the 79 grid rectangle.

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello Everyone,

DR 1705 should have been removed from the reminder list. This form should still be reproduced and distributed to the appropriate customers. However, the form does not need to be summited to CDOR for review/testing this season.

Sorry for any confusion.

Substitute Form Developer Review Team

Hello All,

Reminder, initial submissions for the following forms are due in 2 weeks on November 6, 2023: 

• DR 0104CH

• DR 0104CR

• DR 0104US

• DR 0106CR

• DR 0233 (new form)

• DR 0289

• DR 0348P

• DR 0348T

• DR 0349

• DR 0375

• DR 0456

• DR 0617

• DR 0618

• DR 1079

• DR 1330

• DR 1510

• DR 1703

• DR 1705 (24)

• DR 1786

In order to attempt to move through the review process smoothly and to be fair to those vendors who submit on time; forms submitted after the “submit no later than due date” and/or are not on the current year’s list of required forms to be reproduced (if supported), are subject to being placed on hold. The 10 business days to complete the review will no longer apply. These forms may be reviewed at the earliest convenience of the software form review team. For example, income tax payment vouchers (scan line forms) are often due by the end of September or beginning October. If a vendor submits the form in November, the form may be placed on hold until January when the review season has slowed.

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello,

This email is to notify you that the following handbook has been posted. Visit the Tax Forms By Year Page (access page here) and select the current tax year, to review the handbook.

Final:

2D Developer Handbook 2023

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello All,

Reminder, initial submissions for the following forms are due in 2 weeks on October 23, 2023: 

• DR 0100

• DR 0103

• DR 0107

• DR 0112

• DR 0112C

• DR 0112CR

• DR 0112RF

• DR 0112X

• DR 0204

• DR 0205

• DR 0206

• DR 1305

• DR 1035E

• DR 1305F

• DR 1305G

In order to attempt to move through the review process smoothly and to be fair to those vendors who submit on time; forms submitted after the “submit no later than due date” and/or are not on the current year’s list of required forms to be reproduced (if supported), are subject to being placed on hold. The 10 business days to complete the review will no longer apply. These forms may be reviewed at the earliest convenience of the software form review team. For example, income tax payment vouchers (scan line forms) are often due by the end of September or beginning October. If a vendor submits the form in November, the form may be placed on hold until January when the review season has slowed.

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello All,

This message is to notify you of an update to the DR 1706, which was previously posted as "Final".

• DR 1706 (New Revision Date: 10/03/23)

  • Zip code changed from 80261-0006 to 80261-0005.

If your DR 1706 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 Approved or Not Submitted - Please make the updates and submit as normal. 

Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the tax grid spreadsheet. 

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello All,

Reminder, initial submissions for the following forms are due in 2 weeks on October 13, 2023: 

• DR 0020C

• DR 0020CX

• DR 0021

• DR 0021AS

• DR 0021D

• DR 0021S

• DR 0021W

• DR 0021X

• DR 0098 (24)

• DR 0102

In order to attempt to move through the review process smoothly and to be fair to those vendors who submit on time; forms submitted after the “submit no later than due date” and/or are not on the current year’s list of required forms to be reproduced (if supported), are subject to being placed on hold. The 10 business days to complete the review will no longer apply. These forms may be reviewed at the earliest convenience of the software form review team. For example, income tax payment vouchers (scan line forms) are often due by the end of September or beginning October. If a vendor submits the form in November, the form may be placed on hold until January when the review season has slowed.

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello,

This email is to notify you that the following forms have been posted. Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the tax grid spreadsheet. 

Final:

The following forms are now being accepted for Substitute Form Review

• DR 0104CH

• DR 0104CR

• DR 0104US

• DR 0106CR

• DR 0233 (new form)

• DR 0289

• DR 0348P

• DR 0348T

• DR 0349

• DR 0375

• DR 0456

• DR 0617

• DR 0618

• DR 1079

• DR 1330

• DR 1510

• DR 1703

• DR 1705 (24)

• DR 1706

• DR 1786

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello,

This email is to notify you that the following form has been posted. Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the form toward the top of the page. 

Form Posted:

2D Developer Layout 2023

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello All,

Reminder, initial submissions for the following forms are due in 2 weeks on October 06, 2023: 

• DR 0158-C

• DR 0158-F

• DR 09158-I

• DR 0158-N

• DR 0900

• DR 0900C

• DR 0900F

• DR 0900P

Forms submitted after the “submit no later than due date” and/or are not on the current year’s list of required forms to be reproduced (if supported), are subject to being placed on hold. The 10 business days to complete the review will no longer apply. These forms may be reviewed at the earliest convenience of the software form review team. For example, income tax payment vouchers (scan line forms) are often due by the end of September or beginning October. If a vendor submits the form in November, the form may be placed on hold until January when the review season has slowed.

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello,

This message is to notify you of an update to the DR 0112CR, which was previously posted as "Final".

• DR 0112CR (New Revision Date: 09/12/23)

  • Page 1, Rows 2-9, data entry dots moved inside of Column A.

  • Page 1, Rows 2-12, data entry dots removed from static text area.

If your DR 0112CR 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 Approved or Not Submitted - Please make the updates and submit as normal. 

Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the tax grid spreadsheet. 

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello,

This message is to notify you of an update to the DR 0112X, which was previously posted as "Final".

• DR 0112X (New Revision Date: 09/12/23)

  • Line 16, Tax Year changed from 2022 to 2021.

If your DR 0112X 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 Approved or Not Submitted - Please make the updates and submit as normal. 

Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the tax grid spreadsheet. 

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello All,

The state of Colorado's IT department has our email attachments set to scan for PII. When we attempt to send back vendor forms sometimes that setting reads the dummy data as real PII. As a result a message that says "This is a secure message" is sent to industry members instead of sending submission results.

"This is a secure message" image.

We do not use this, nor do we require that industry members have password to access the information. 

If you receive this email please reply to the email or send an email letting us know at dor_fd_vendor@state.co.us. We will resend the forms status email. Forms will usually go through when sent a second time.

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello,

This email is to notify you that the following forms have been posted. Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the tax grid spreadsheet. 

Final:

The following forms are now being accepted for Substitute Form Review

• DR 0100

• DR 0103

• DR 0107

• DR 0112

• DR 0112C

• DR 0112CR

• DR 0112RF

• DR 0112X

• DR 0204

• DR 0205

• DR 0206

• DR 1305

• DR 1305E

• DR 1305F

• DR 1305G

Draft:

The following form have been updated from "Pending" to "Draft". Please note, these forms should not be submitted for review until they have been finalized.

• DR 0104EZ

• DR 0105

• DR 0113

• DR 0173

• DR 0251

• DR 0289

• DR 0375

• DR 0456

• DR 0617

• DR 0618

• DR 1330

• DR 1510

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello,

This email is to notify you that the following forms have been posted. Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the tax grid spreadsheet. 

Final:

The following forms are now being accepted for Substitute Form Review

• DR 0020C

• DR 0020CX

• DR 0021

• DR 0021AS

• DR 0021D

• DR 0021S

• DR 0021W

• DR 0021X

• DR 0098 (24)

• DR 0102

Thank you,

Substitute Form Developer Review Team

Hello Everyone,

The substitute form developers paper review team wanted to provide some additional information regarding some of the forms this year.

1) Payroll forms will NOT be updated for 2023.

DR 1093 (08/12/20)

DR 1094 (08/18/20)

DR 1106 (08/12/20)

DR 1107 (08/13/20)

If you have an approved version with the most recent revision date (list above) then a new submission with not be required for the 2023 season of paper form reviews.

2) New forms

We have two new forms that we are asking to be replicated. If you choose not to support these forms replication will not be necessary.

DR 0104EZ - A simplified form that is a subset of the existing individual income tax return that can be used for taxpayers with very simple filing situations (ie, wage income only, no credits, etc). This form replaces the DR 0104 for qualified taxpayers and allows attaching DR 0104EE & DR 0104CH, but no other schedules.

DR 0233 - This form is used to calculate the amount of underestimated payment penalty that is owed by a partnership or s-corporation in cases where the partnership or S corporation had an estimated payment obligation (ie, making a SALT election, or after tax year 2024, filing a composite return for non-resident members).

3) Accessible forms 

In order to become more inclusive for our taxpayers, Colorado is starting to update tax forms using accessibility standards. To insure that everything will run smoothly we have updated two forms this year. The new DR 0104EZ and the DR 0104PTC. While these forms still meet our current standards, in terms of grid placement, their overall look is more accessible.

4) Coupon Forms Due Date

We have released the coupon forms for replication. Please note that there are two different "Submit No Later Than" dates. Forms that are a year ahead (2024) have been given more time, due to pending ballot initiatives for the state of Colorado that may change the income rate. Developers are welcome to submit these forms now and submit a courtesy copy later should the rate change pass. Or developers may wait until November to submit the forms.

5) Coupon Form Submission Requirements

We have updated our requirements for the coupon/scanline/income tax payment voucher documents. Please make sure to review the 2023 Substitute Form Developers Specifications before submitting.

We look forward to a productive review season with you all!

Substitute Form Developer Review Team

Greetings,

Thanks to industry partner feedback, our LOI has been updated with the following key changes:

MeF Forms (pages 7 and 8):

• IND section: removed DR 0104BEP and DR 0900; added DR 1703.

• Shared Form Section: Eliminated DR 0618; relocated DR 0375, DR 1316, and DR 1330 from the IND to the Shared Form Section.

2D Barcode Forms (page 9): Form 104AMT has been removed.

If your LOI has been accepted and these changes don't apply, no resubmission is required. If the changes affect your submitted LOIs, please notify us via email, and we will make the updates. For those yet to submit or needing amendments, please use this updated version. You can find this version on our website this afternoon.

Thank you,

Hang Dao 

E-file Analyst | E-file Unit 

Hello industry partners,

Please be informed that due to technical issues with the fillable PDF, we've switched the 2023 LOI to a Word file. If you haven't submitted or need to amend yours, kindly use the attached Word version. It can be submitted as a Word document or saved as a PDF and sent to us.

If you have already successfully submitted your LOI using the previous PDF version, there is no need for you to resubmit it. The updated LOI will be on our website tomorrow. Thank you for your understanding.

Hang Dao 

E-file Analyst | E-file Unit 

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 Monday, August 28. 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

2023 Updates and Notes

• 2023 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. We encourage developers to electronically sign the document on page 16. Please be aware the browser signing is disabled due to security restrictions on signed PDF files. We recommend using Adobe Acrobat for signing instead of a web browser.

Dates & Timelines

• 08/18/22 - LOI available for submission. There is no LOI deadline this season. Forms can not be reviewed until developers letter of intent have been approved.

• 08/28/22 - First round of forms will be posted on the SFD website.

• 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.

• Payroll forms will not be updated this season. If a developer has an approved version with the latest revision date, there will be no need to send samples for approval.
  1. DR 1093, current revision date 08/12/20
  2. DR 1094, current revision date 08/18/20
  3. DR 1106, current revision date 08/12/20
  4. DR 1107, current revision date 08/13/20

Quick Links

• SFD Website

• 2023 Letter of Intent (Approval required before submitting forms for review)

• 2023 Substitute Form Developer Specifications (Please read before submitting forms for review. Please make sure review page 14 regarding scan line form submission requirements.)

• 2023 Tax Grid Page

• Request for Approval Sheet (No longer required. Please list forms in the body of the submission email.)

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

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