Colorado 1099 filing requirements (2026)
Colorado generally requires state 1099 filing only when you withheld Colorado income tax from the payment. Those forms are due Same as the IRS deadline: January 31 for 1099-NEC (1099-MISC: end of February paper / end of March electronic). Otherwise the federal filing is generally enough.
| State 1099-NEC filing required? | Only if you withheld state income tax |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | Same as the IRS deadline: January 31 for 1099-NEC (1099-MISC: end of February paper / end of March electronic) |
| IRS CF/SF participant | Yes (direct filing still required) |
| Filing portal | https://www.colorado.gov/revenueonline |
How does Colorado treat the new $2,000 federal threshold?
No dollar threshold: filing is triggered by Colorado withholding. CDOR FYI Withholding 7: payers must 'submit an annual information return and 1099s or W-2Gs to the Department if they contain Colorado state withholding information,' filed 'by the same deadline as applies to filing the statements with the IRS.' No CDOR statement found on the federal 2026 $2,000 threshold.
What if you withheld Colorado income tax?
Payers withholding Colorado tax from 1099 payments need a separate 1099 withholding account. They file periodic Form DR 1107 returns and an annual Form DR 1106 (Annual Transmittal of State 1099 Forms), which e-filers need only when there is a balance due or refund. 1099s with Colorado withholding are submitted through Revenue Online ('Submit Year-End Withholding': manual entry or IRS Pub 1220 file). Electronic filing is mandatory for more than 10 payees. CDOR guidance directs these 1099s to Revenue Online and does not address whether CF/SF satisfies the requirement.
Check a specific payment
Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Colorado's rules apply.
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