The DR 1093 Annual Transmittal of State W-2 Forms should
be led in January for withholding taxes reported on W-2s
for the prior calendar year.
If you are ling an amended return you are required to
mark the amended Return box. A separate amended
return must be led for each year. The amended return
must show the tax column as corrected, not merely the
difference(s). The amended return will replace the original
return in its entirety.
Most entities are required to le an Annual Withholding
Transmittal. Attach this form to the total withholding
statements (W-2s) that were furnished to each payee.
• If you use the electronic method for ling your W-2s
(Revenue Online, www.Colorado.gov/RevenueOnline)
submit this form if an amount appears on 3A or 3B. Mail
this form to the address shown below.
• If you le paper W-2 statements, you must always
attach this form before submitting documents.
Due Date
• Active (Open) Accounts – This form must be
postmarked on or before the last day in January following
the end of the year in which withholdings were made.
• Inactive (Closed) Accounts – This form must be
postmarked within thirty (30) days of the business
closure.
Should either due date fall on a weekend or holiday, it
will be extended to the next business day.
Completing the Transmittal Form
Line 1 Enter the total amount of state withholding
withheld from all Colorado employees per W-2s.
Line 2 Enter the total Colorado withholding payments
you remitted. Do not include penalty and/or
interest you paid.
Line 3 If amount on lines 1 and 2 are the same, enter
a zero on line 6.
Line 3A Additional Tax – If line 1 is greater than line
2, complete lines 3A, 4, 5, and 6. Penalty and
interest will be calculated automatically when
there is a balance due.
Line 3B Overpayment – If line 2 is greater than line
1, complete line 3B. Do not enter amount on
line 6. A tax refund will be issued automatically
upon processing if form is led timely, a review
is not required, and there are no outstanding
delinquencies on the account.
Line 4 Penalty – Enter 5% (.05) of tax due or $5,
whichever amount is greater, for any payment
made after the due date, add 1/2% (.005)
additional penalty for each additional month you
are late up to a maximum of 12% of the tax due.
The minimum late ling penalty is $5.
Line 5 Interest – Enter the interest computed on the
balance of the tax due if you are ling this return
after the due date. Interest is due at the current
statutory rate of .3333% (.003333) for each
monthly payment received after the due date.
Line 6 Additional Balance Paid – If line 1 is greater
than line 2, add lines 3A, 4 and 5. If lines 1 and 2
are equal, enter 0 (zero).
Mail to and make checks payable to:
Colorado Department of Revenue
Denver CO 80261-0009
For your records
Filing period
1. Colorado income tax
withheld per W-2s.
00
2. Colorado income tax withheld
and paid.
00
3. A. Balance Due
or
B. Overpayment
00
00
4. Penalty
(see instructions)
00
5. Interest
(see instructions)
00
6. Additional Balance Paid $ .00
Annual Transmittal of
State W-2 Forms (DR 1093)
Instructions
(See form on page 2)
*DO=NOT=SEND*
DR 1093 (11/21/17)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0009
Colorado.gov/Tax
