Colorado DOR Proposes Rule on Income Tax Withholding for Other Payments

The Colorado Department of Revenue (DOR) proposed a new rule on income tax withholding for other payments. The regulation provides guidance on voluntary income tax withholding for payments, including requirements to register with the Department, remit payments, file returns, and provide annual withholding information returns to both the Department and payees. [Colo. Dep’t of Revenue, Proposed Regs. 39-22-604 - 3, 08/28/25 Colo. Reg.]