TAX YEAR 2026 · 1099-NEC & 1099-MISC
Colorado 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check Colorado requirements →Colorado: what to know
Colorado accepts direct 1099-NEC submission through Revenue Online. A 1099-NEC file is separate and the state page specifies .TXT; note that 2026 accepted layouts need reconfirmation due to federal FIRE retirement. Form 1099-MISC reporting depends on withholding and state account circumstances.
State-specific DOR guidance reviewed November 3, 2026.
State filing method: Revenue Online. Check 2026 layouts with Colorado DOR before creating the state file; do not treat federal IRIS CSV as automatically compatible.
Official source: Colorado Department of Revenue — Form 1099-NEC state submissions →
Status is conditional on the filer, the payment, state withholding, and eligibility for CF/SF. Verify the agency's latest instructions before transmitting.