Brookmark Financial in Sterling, Colorado wrote this guide for Logan County employers. It is general information from the Colorado Department of Revenue pages, not tax advice.
Colorado wage withholding account application before a shop build-out or lease
An employer that will pay wages and withhold Colorado income tax applies for a withholding account before the first payroll. In-state employers can apply through MyBizColorado or with the paper application; the Department's pages name form CR 0100 (Colorado Sales Tax and Withholding Account Application) and the CR 0100AP. There is no fee for the account and no renewal requirement (Colorado Department of Revenue, withholding account page, 2026-10-24).
A shop opening a second location or hiring its first employees before a build-out should have the account open before payroll starts. A partner reviewing a request may ask for payroll records, and those records are cleaner when the state account was in place from the first paycheck.
Start at MyBizColorado, the state's online filing tool for registering a business.
Colorado wage withholding tax account: a checklist for employers
- Withholding account opened through MyBizColorado or form CR 0100.
- Colorado account number recorded and entered as the Employer's State ID on Forms W-2.
- Revenue Online login created to file and pay.
- Filing frequency confirmed: quarterly, monthly or weekly.
- Returns filed for every period, even when no tax is due (monthly and quarterly filers).
- W-2s filed with the Department on or before January 31 of the following year, with the DR 1093 annual transmittal.
- Address changes made in Revenue Online or with form DR 1102.
Unemployment insurance is a separate employer account with the Colorado Department of Labor and Employment, and the Department of Revenue's withholding page links to the state's Family and Medical Leave Insurance program as well.
Where can I find my Colorado wage withholding account number and a shop loan request
The Department says a new account holder will use its current Colorado account number, or receive the number by mail if the business does not already have an account. The eight-digit Colorado wage withholding account number assigned by the Department is entered as the Employer's State ID on IRS Form W-2.
Keep the letter or notice that carries the number with the business formation records. Payroll services and bookkeepers ask for it when they take over payroll, and a buyer of the business will want to know whether the seller account is closed or carried on.
For a shop loan request, the account number itself is rarely needed, but the filed returns and W-2s it ties together show a partner that payroll taxes are current. An owner who cannot find the number can check prior W-2s, Department mail, or Revenue Online.
What the Colorado Wage Withholding Account is and who issues it
The Colorado Wage Withholding Account is the Department of Revenue account under which an employer reports and pays the Colorado income tax withheld from employees' wages. It is issued by the Colorado Department of Revenue, Taxation Division, and managed through Revenue Online.
The Department's withholding tax page links to the withholding tax guide, filing requirements, forms and the account set-up page. Businesses issuing 1099s that require withholding, and gaming establishments, apply with form CR 0100, and the Department asks them to allow 4 to 6 weeks for processing.
Where the Colorado Wage Withholding Account sits in a Sterling, CO employer funding file
In a Sterling, CO employer's funding file, the withholding records sit beside the payroll register, quarterly federal payroll returns and the business bank statements. Together they show what the business pays its staff and that taxes on those wages are filed. A partner pricing working capital for payroll may compare the payroll in the bank statements with the payroll on the returns.
If payroll taxes are behind, say so at the start. A partner will find a tax lien or an unfiled period in its own review, and a request that explains it, with a payment plan or a filed return, reads better than one that leaves it to be found.
Employer establishments in Logan County, CO had 4,827 paid employees and $229.5 million in annual payroll in 2023 (County Business Patterns).
Quarterly, monthly or weekly: Colorado withholding filing frequency and due dates
The Department reviews a look-back period from July 1 through June 30 each year to set the filing frequency, and notifies an employer before January if more frequent filing is required (Colorado Department of Revenue, filing frequency page). Employers with less than $7,000 of annual withholding file quarterly, by the last day of the month after the quarter ends. Those with $7,000 to $50,000 file monthly, on or before the 15th of the following month. Those over $50,000 file weekly, on the third business day after the period ends, and must pay by electronic funds transfer.
To close an account, the Department asks for a closure request within 30 days of closing and a final return showing the closure date.
By Brookmark Financial · Updated