Announcements Tax Year 2024

Hello,

This message is to notify you of an update to Book 104, which was previously posted as "Final".

• Book 104 (New Revision Date: 03/10/25)

  • Page 14, Line 35 Tabor State Sales Tax Refund, from line 2 to line 12

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 0100, which was previously posted as "Final".

• DR 0100 (New Revision Date: 01/22/25)

  • • Page 1, line 4, change 12 to 11
    • Page 2, line 4, change 12 to 11
    • Page 1, line 10, remove decimals
    • Page 2, line 10 remove decimals
    • Page 5, line 6, HSD and MDT, add decimal
    • Page 5, line 9, MDT, add decimal
    • Page 5, line 11 under FPD, add decimal

If your DR 0100 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 book has 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 book as been released:

Book 105

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 book has 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 book has been finalized:

Book 106

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello All,

The instructions for DR 1093 were updated. When this update occurred the barcode was also revised. Initially Colorado was requesting that the form not be submitted for review. It has now been determined that we will need to see one blank courtesy copy of the DR 1093 to confirm that the barcode has been properly updated. 

Sorry for the inconvenience or any confusion,

Substitute Form Developer Review Team

Hello,

This email is to notify you that the 2D Test Package 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:

• 2D Test Package - Please make sure to send submissions for 2D Test Packages to the e-File team. DOR_efileadmin@state.co.us

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 0106K

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 book has 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:

• 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 book has 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:

Book 104

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

• CR 0100

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

To All Interested Parties,

The Colorado Department of Revenue has updated the following wage withholding tax forms.

• DR 0004, Colorado Employee Withholding Certificate. This form has updated formatting, increased amounts for the standard allowance, and a new line on Worksheet 1 allowing employees to account for additional tax credits. An existing employee may update their withholding certificate for 2025, but they are not required to.

• DR 0995, Notice of Federal and State Refundable Tax Credits. This notice has updated language that employers must provide to employees who receive annual income tax documents. Employers must provide this language annually to each employee, either electronically or in print.

• DR 1093, Annual Transmittal of State W-2 Forms. This form has a note added to the instructions that employers must provide the DR 0995 to each Colorado resident employee.

• DR 1098, Colorado Withholding Worksheet for Employers. This worksheet has more concise instructions and updated frequently asked questions. The calculation that employers must use is not changing.

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

Please note that these changes do NOT require that the forms be reviewed for release. 

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 CO 2024 Individual Income 2D Barcode Layouts v24.1, which was previously posted as "Final".

• The CO 2024 Individual Income 2D Barcode Layouts v24.1

  • Dependents section on page 2 of the 104, the "Qualifying child" checkbox was changed  to "Child tax credit" checkbox

Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the update 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 0021

• DR 0021D

• DR 0100

• DR 0103

• DR 0104CH

• DR 0104CR

• DR 0205

• DR 8454

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 0104CN, which was previously posted as "Final".

• DR 0104CN (New Revision Date: 11/07/24)

  • Instructions updated; the revision date was not updated.

If your DR 0104CN form is:

• Approved - Update the form instructions. A courtesy copy is not needed as the form itself was not updated. 

• 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 book has 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 book is final. As a reminder books do not need to be submitted for review.

Book 0021

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 1778

• DR 1777

• DR 1510

• DR 1366

• DR 1330

• DR 0526

• DR 0289

• DR 0106CR

• DR 0104X

• DR 0104EZ

The "Changes to Forms" will updated as soon as our team is able to take the time to complete it.

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 0021AS

• DR 0021S

• DR 0021W

• DR 0021X

• DR 0098

• DR 0104

• DR 0106

• DR 0348P

• DR 0349

• DR 0990

Changes column will be updated as soon as the team is able to do so.

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 draft version of the form has been posted. Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the tax grid spreadsheet. 

Draft:

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,

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

Final:

2D Developer Handbook 2024

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 sheet have been posted. Visit the Tax Forms By Year Page (access page here) and select the current tax year, to access the sheet at the top of the page. 

CO 2024 Individual Income 2D Barcode Layouts v24.0

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 0104CN

• DR 0104PTC

• DR 0105

• DR 0251

• DR 0348T

• DR 0617

• DR 0619

• DR 1703

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 0104EE

• DR 0104PN

• DR 0104TN

• DR 0107

• DR 0112C

• DR 113

• DR 0173

• DR 0204

• DR 0206

• DR 0233

• DR 0251

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello Everyone,

Draft versions of the following forms have been released:

• DR 0104AD

• DR 0104EZ

• DR 0105

• DR 0619 (new)

• DR 0990 (new)

• DR 8454

Please note draft means the layout of the forms should not change, however, fixed text such as line references (orange and pink text) may change between the draft and the final version of the form.

The following forms do not have a draft version ready for release yet. Once our team is provided with a draft version we will send an notification email.

• DR 0100

• DR 1366

• DR 1370

• DR 1510

Note we will not know until after the November election if DR 0200 will be released or not. This form is dependent on the election results.

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 0350

• DR 0375

• DR 0900C

• DR 1079

• DR 1305

• DR 1305E

• DR 1305F

• DR 1305G

• DR 1706

• DR 1786

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello Everyone,

Draft versions of the following forms have been released:

• DR 0104AD

• DR 0104EZ

• DR 0105

• DR 0619 (new)

• DR 0990 (new)

• DR 8454

Please note draft means the layout of the forms should not change, however, fixed text such as line references (orange and pink text) may change between the draft and the final version of the form.

The following forms do not have a draft version ready for release yet. Once our team is provided with a draft version we will send an notification email.

• DR 0100

• DR 1366

• DR 1370

• DR 1510

Note we will not know until after the November election if DR 0200 will be released or not. This form is dependent on the election results.

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello Everyone,

DR 0619 is a new schedule this year for Colorado. The existing income tax credits for innovative motor vehicles and electric bicycles can now be claimed in advance by qualified retailers, not individual taxpayers. There will be additional credits eligible for advanced payment in TY 2025. In order to issue the advanced payment of certain credits without significantly lengthening credit schedules and main returns, Colorado created a new schedule intended to capture ONLY the advanced payment of these credits. The advanced payment of these credits must still be reported on one consolidated line on each credit schedule. Individual taxpayers are NOT eligible for advanced payment. Advanced payment of certain credits is allowed only to qualified retailers.

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello All,

The following forms have released to the site as drafts. As these are drafts they are not ready for submission.

• DR 0900C

• DR 0112

All other forms that do not have links will be released as soon as our team is able to do so.

Thank you,

Substitute Form Developer Review Team

Hello Everyone,

The 2024 Substitute Form Developers Specifications (DR 4694) has been posted on the Colorado SFD Website.

Make sure to read all of the specification document as some items have changed.

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello All,

The Colorado Letter of Intent (LOI) has been released!

Steps:

1. Download the zip folder. (Please do not just download the Word doc.)

2. Open the word document and enable editing.

3. Complete the word document (including the limitations section).

4. Once complete please email the letter of intent to dor_fd_vendor@state.co.us  and  dor_efileadmin@state.co.us.   

The LOI zip folder is attached to this email. It can also be found on the Colorado Substitute Form Developer website. 

Finalized forms will begin to be posted on the website by September 6, 2024.

Thanks for the input, 

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Hello Everyone,

The state of Colorado has made major changes to the following forms.

Made Accessible (Most forms have additional changes as well):

DR 0104

DR 0104AMT

DR 0104EP

DR 0104X

DR 1366; in addition to being made accessible, the content and form fields of this form changed drastically

DR 1777

New Forms:

DR 0990; a number of Colorado tax credits apply to various tax-exempt entities. DR 0990 is the new income tax return specifically for tax-exempt entities, including non-profit organizations and local governments.

DR 1370; Beginning TY 2024, Colorado offers income tax credits for CHIPS Zones. DR 1370 is a supplemental credit schedule specifically for CHIPS Zone tax credits. As a result, DR 1366 was greatly reduced in size to accommodate only specific Enterprise Zone Credits.

Make sure to complete 2024 LOI and wait for its approval before submitting any forms. The list of forms requiring approval for release are located in the Form By Tax Year > 2024 of the SFD website. All finalized forms will be posted by September 6th. Only forms that are "Final" will be allowed for submission. Vendors are not required to submit forms that they will not rep

Please let us know if you have any questions.

Thank you,

Substitute Form Developer Review Team

Good Day,

Key Reminders for a Smooth Review Season

1. Please read the updated SFD Specifications.

2. Submit the 2024 LOI and wait for approval before submitting any forms.

   1. List all limitations on the LOI. 

   2. Limitation waivers are not guaranteed to be granted. 

   3. Limitations missing from the LOI will require a resubmission of the LOI.

3. 2D packets (when made available in November/December) should be sent to dor_efileadmin@state.co.us.

4. Subject of emails should be the NACTP number, vendor name and submission type. 

   1. I.e. 1234, Tax Form Vendor, New Submission.

   2. To make sure all forms intended for review are attached to the email, please include form numbers in the body of the email. We no longer accept a separate attachment with a list of forms to be reviewed.

   3. Once the review of the submitted forms has been completed, SFD Paper Review Team will use the original email to reply with the form status.

5. As of 2023, scanline forms may require 3 samples, depending on the form number. Make sure to review the SFD Specifications with the list of forms and required number of samples before submitting. If the incorrect number of samples are submitted, the submission will be rejected before any review has taken place. All non-scanline forms require 2 samples. 

6. Forms with bottom alignment limitations must provide examples with letters such as “g”, “j”, “p”, “q”, “y”. Forms with no such limitations may use X for letters and 0’s for numbers to show variable data placement. Exceptions for this nondescript data are Account Names, Account Numbers, Amount Dues, and Dates, where we request unique alpha numeric sample data.

Thank you,

Substitute Form Developer Review Team

Hello All,

The instructions of the DR 1093 and worksheet DR 1098 were updated this year. However, as the form and worksheet fields did not change, any previously approved version of either of these forms will remain compliant. You will not need to submit a new copy. 

The DR 1094, DR 1106 and DR 1107 have no changes and will not be required to be submitted this review season.

You are not required to submit an LOI if these are the only paper forms that are replicated.

Please let us know if you have any questions.

Hope you have a wonderful day,

Substitute Form Developer Review Team

Thank You, 

Colorado Department of Revenue Taxation Division