CO Tax News

Anticipated Colorado Tax Policy 2024 Session

The Colorado General Assembly plans to address a number of tax policies in the 2024 legislative session. With regard to property taxes, in addition to the legislation passed in during the Special Session addressing property taxes held in late November, expect to see potential clean up legislation for some of the Special Session laws, new legislation later in the session from the Commission on Property Taxes and potential legislation coming from legislators outside of the Commission process.

In addition to property taxes, two tax policy interim committees met this summer and fall and are moving forward the following tax policy changes as legislation. Download PDF for more information.

January 2, 2024
Colorado’s New MyUI+ Employer Premium Reporting System

The system now offers new self-service features that are long overdue.

  • Integrates with the benefits processing system
  • Improves the timeliness, quality, and overall performance of benefits processing & challenging determinations alike.

Previous premiums and wage reporting provided little self-service and customer support functionality was borderline draconian and in dire need of an upgrade.

New Employer Accounts can be activated here

For those of us old-school employers…

  • Be advised that annual renewable approval is required to receive paper mail notices.
  • Employers must now submit a Non-Electronic Communications Waiver form and receive approval before wage reports and other correspondence will be accepted via paper mail.
  • If you have an approved paper waiver filed, CDLE will mail paper wage reporting forms with the expectation that they will be filled out and sent back in paper form.
  • Paper waivers are valid for one calendar year and must be renewed annually.
    Employers with expiring waivers will receive a reminder 30 days before expiration.
December 27, 2023

ERC Moratorium

September 18, 2023 6 pages

E-Bike rebates

September 11-18, 2023
Colorado 27-cent Retail Delivery Fee 5/4/2023
Colorado employers with 5+ employees, effective 1/1/2023, are now required to offer some retirement savings, including a state-sponsored savings account from Colorado SecureSavings. 1/1/2023
Colorado NEW Retail Delivery Fee (RDF)
6/16/2022) 4 pages
Where’s My Refund? | Department of Revenue – Taxation
May 2022 Legislative Update
5/4/2022) 2 pages
Colorado Tax Law Update 2022
2/17/2022 7 pages
SB21-282 Continue Small Business Destination Sourcing Exception
(6/30/2021) 3 pages
Business Tax Class
(pending) N/A
American Rescue Plan Act
(3/11/2021) 242 pages
Consolidated Appropriations Act
(12/27/2020) 2124 pages
Paycheck Protection Program Act


12 pages
(3/27/2020)  335 pages
Families First Coronavirus Relief Act
(3/18/2020)  44 pages
Coronavirus Preparedness & Response Act
(3/6/2020) 13 pages

From our IRS Stakeholder Liaison

The IRS today reminded tax professionals who specialize in representation or other services that they will need a Secure Access username and password to use the new authorization form upload tool launching next month..  This upload tool will allow an alternative to person-to-person contact as COVID-19 remains a threat to taxpayers and tax professionals. But tax professionals must have a Secure Access username and password in order to access it.  This new upload tool will allow tax professionals to safely work with clients remotely to obtain an electronic signature and to electronically upload Forms 2848 or 8821 to the IRS. The forms will be reviewed by the IRS following the usual process.

Many tax professionals can use their e-Services username and password to access the “Submit Forms 2848 and 8821 Online” tool when it becomes available in mid-January. Tax professionals who do not have access to e-Services may have to register using personal tools such as Get Transcript, Online Account or Get an IP PIN.  To register for one of the personal tools, review to see what information is needed to successfully verify identities and create an account. Please note: if you do not have a mobile phone in your name you must request an authorization code by mail which will delay the registration process.

Colorado Sales Tax Changes

Colorado Sales/Use tax collection is under reconstruction.  For a quick summary see this quality post which summarizes these links.

CO Special Legislative Session November 2021

Colorado government is having a special session this month to assist Colorado businesses with funding.  Here are the pre-released bills.

Colorado Fiscal Year 2021-22 Budget Request by Governor Jared Polis – November 2, 2020

07-11/2020: Colorado NOL and QBI changes no longer follow federal law.  See

Watching Minnesota

COsEA Legislative Committee and NAEA are concerned about law changes in MN that could effect all EAs who prepare Minnesota tax returns, particularly those that might involve installment plans for underpayers.  The Minnesota Society of Enrolled Agents has reached out to NAEA for assistance to amend Minnesota Statute 332B requiring enrolled agents who represent even one single taxpayer in the state to:

  • Register with Minnesota, despite being federally licensed
  • Pay a $1,000 initial registration fee
  • Pay a $250 annual fee
  • Post a $5,000 security bond

Failure to comply subjects enrolled agents to fines and penalties of up to $5,000 per incident, injunctions and civil damages.

If Minnesota Statute 332B is not fixed – either through the legislative or judicial process, or both – it is likely to become the model legislation for other states. Don’t let the next state be ours!