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Colorado Income Tax Withholding and AdministrationGeneral Withholding Requirement: Colorado income tax must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state. Employee Withholding Exemption Forms: Colorado does not have a state withholding exemption certificate. However, Federal Form W-4, which must be completed by each employee to determine the appropriate level of federal income tax to withhold from earnings, also should be used for state withholding purposes. Reciprocal Agreements: None. Administration: Colorado Department of Revenue Local Tax Jurisdictions: Aurora (employee occupational privilege tax); Denver (employee occupational privilege tax); Greenwood Village (employee occupational privilege tax). |