Colorado ~ Corporate, Personal Income Taxes: Due Date for Wage and Tax Statements Filing, Annual Reconciliation Report Amended

CCH Tax Day Report

The Colorado Department of Revenue has adopted an emergency amendments to a regulation outlining the due dates for employers to file wage and tax statements with the department and their employees in order to conform to recent legislation passed by the United States Congress. Under the amended regulation, annual reconciliation reports are due on or before the last day of January (previously, February) following the close of the calendar year or within 30 days of cessation of the employer’s business. Additionally, a copy of a wage and tax statement must be filed with the state by the date prescribed in IRC Sec. 6071 for the filing of similar statements, and if required, must include the annual reconciliation report. State copies of wage and tax statements were previously due on the last day of February.

The emergency rule will be in force and effect for a period of 120 days from the date of the notice, unless terminated or replaced by a permanent rule.

Reg. 39-22-604.6, Colorado Department of Revenue, effective February 9, 2017

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