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DR 1107 (08/13/20)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
The DR 1107 Income Withholding Tax Return should
be led for current year 1099 withholding only. Review
publication FYI Withholding 7, Colorado 1099/W-2G Income
Withholding Tax Requirements for detailed information
about ling requirements and frequencies.
You may sign up for Electronic Funds Transfer (EFT). The
EFT transaction is the filing of the return.
Visit www.Colorado.gov/revenue/eft for information on
how to register and pay through EFT. Do not le a paper
DR 1107 if you remitted the withholding taxes via EFT.
To prevent being billed by the department when no taxes
were withheld during the ling period, le a completed paper
form 1099 Income Withholding Tax return (DR 1107).
Instructions for Amending Withholding Taxes
If you overpaid for a period, you may take a credit on a
return in the current calendar year. The credit may be
taken by reducing the amount remitted on your subsequent
EFT payment or a subsequent paper form 1099 Income
Withholding Tax Return (DR 1107). To claim the credit on a
subsequent DR 1107 for the current calendar year, deduct
the overpayment from line 1 of your return. You may only
deduct an amount bringing your return to zero (0.00) for the
period you are reporting. If you are unable to claim the credit
on a subsequent DR 1107 within the calendar year, you
should claim a refund on your Annual Transmittal of State
1099 Forms (DR 1106) for the appropriate year.
If additional tax is owed, le another 1099 Income
Withholding Tax Return (DR 1107) reporting only the
additional amount owed.
Refunds will be issued after ling an DR 1106 led at the end
of February following the end of the calendar year.
Account Number: List the Colorado business account number
from your withholding certicate or sales tax license. This
number is 8 digits. Do not list your FEIN or EFT number here.
Filing Period: List here the ling period for this return. Be
sure you are using the correct period end date for your dened
ling frequency.
Line 1 Enter the amount of Colorado income tax withheld
for the period.
Line 2 If a previous period in the current tax year was
overstated and paid, complete the worksheet
below and calculate the overpayment for the
tax period. See the instructions for amending
withholding taxes.
Line 3 Calculate the net amount due by subtracting line 2
from line 1.
Line 4 Complete only if the return is being led after the
due date. Penalty is calculated by determining how
far past the due date the return is being led. If the
return is led within the rst month after the due
date, calculate the penalty at 5% (.05) of the tax
due, or $5, whichever is greater. For each additional
month thereafter the return is delinquent, add one-
half of 1% (.005), up to a maximum of 12%.
Line 5 Complete only if return is being led after the due
date. Refer to publication FYI General 11, Colorado
Civil Tax Penalties and Interest to calculate late
payment interest. Enter the calculated interest
amount on line 5.
Line 6 Add together the amounts listed on lines 3, 4 and
5. This is the amount that is due. Make check or
money order payable to the Colorado Department of
Revenue. Use the memo to clearly list “ 1099 WTH,”
your account number, and tax period.
Mail to and make checks payable to:
Colorado Department of Revenue
Denver CO 80261-0009
Instructions for Completing 1099 Income Withholding Tax Return
