Colorado DOR Amends Rule on Income Tax Withholding for Wages

The Colorado Department of Revenue (DOR) adopted amendments to income tax regulations regarding wage withholding requirements. The amended regulations provide guidance on employer obligations for withholding Colorado income tax from employee wages, including registration, withholding calculations, filing periods, due dates, and annual information reporting requirements. The regulations also specify which wages are subject to withholding and which are exempt. [Colo. Dep’t of Revenue, Reg. Section 39-22-604-1, 01/21/26]