2025 Colorado Employee Withholding Certificate

To view a copy of this W4 click the link below.

Colorado DR_0004

If you do not complete this certificate, then your employer will calculate your Colorado withholding based on your IRS Form W-4. That calculation is designed to withhold the required Colorado income tax due on your wages throughout the year, and it will generally result in a refund when you file your Colorado income tax return.

Complete this certificate if you want to adjust your Colorado withholding for the following reasons:

1. You expect to claim federal itemized deductions or Colorado tax credits,

2. You (and your spouse, if filing jointly) earn most of your income from one job, or

3. You expect significant income from other sources. For most taxpayers, completing this certificate will likely increase your take-home pay, reduce your Colorado withholding, and reduce your refund when you file your Colorado income tax return. Consider the amounts you enter carefully. If too little is withheld, then you will owe tax when you file your return, and you may owe a penalty.

You may adjust your withholding at any time. Consider completing a new certificate for the following reasons:

1. You last completed a certificate three or more years ago;

2. Your wages or other income changes significantly;

3. Your number of jobs changes;

4. Your expected filing status (single, married filing jointly, etc changes;

5. Your expected federal deductions change significantly; or

6. Your expected Colorado tax credits change significantly. Carefully consider how your qualifications and the requirements, amount, and availability of each credit may change each year. For example, the new Family Affordability portion of the Child Tax Credit may change based on the age of your children, your adjusted gross income, and the state revenue forecast. For more information, go to Tax.Colorado.gov/Income-Tax-Credits.

1. Give it to your employer; then they must calculate your Colorado withholding based on the amounts you entered.

2. If you (and your spouse, if filing jointly) have multiple jobs, complete a separate certificate for each job.

In order to prevent evasion of Colorado income tax, the Department may review and adjust your withholding.

2. Annual Withholding Allowance

To reduce your Colorado withholding, either:

a. Enter the amount from Table 1 for your federal standard deduction and number of jobs; or

b. Enter the result from Worksheet 1, if you expect to claim additional federal deductions or Colorado tax credits, or if you (and your spouse, if filing jointly) have multiple jobs but earn most of your income from one job.

If you want a greater amount withheld, you may enter a smaller amount than either calculation, including zero, and/or you may complete Line 3

If this line 2 is blank, your employer will use an amount based on your IRS Form W-4.

3. Additional Withholding Per Pay Period

I declare that the amounts on this certificate have not been presented to willfully evade Colorado income tax or obstruct its collection.

• This worksheet is optional. Complete this worksheet only if you want to adjust your Colorado withholding for the following reasons:
• You expect to claim additional federal deductions or Colorado tax credits, including the Family Affordability portion of the Child Tax Credit, the Earned Income Tax Credit (EITC), or the new care worker credit; or
• You (and your spouse, if filing jointly) have multiple jobs but earn most of your income from one job.
• You (and your spouse, if filing jointly) only need to complete this worksheet once regardless of your number of jobs. However, you will need to give a separate Colorado Employee Withholding Certificate to each of your employers. Do not give this worksheet to your employers. For an electronic version of this worksheet, see the DR 0004 Withholding Calculator at Tax.Colorado.gov/DR0004. For more information, go to Tax.Colorado.gov/Income-Tax-Credits, or go to IRS.gov and search for Topic No. 501 about itemized deductions.

a. If you and your spouse, if filing jointly have multiple jobs but earn most of your income from one job, you may want to divide the Total Withholding Allowance on Line 5 unevenly between your jobs. For example, if you earn 75% of your income from one job, you could use 75% of Line 5 for that job and the remaining 25% of Line 5 for your other jobs If you choose to divide Line 5 unevenly, you will need to complete a separate Colorado Employee Withholding Certificate for each job.

b. If you want a greater amount withheld, you may use a smaller allowance than your calculation.

Enter the amount you choose on Line 2 of your Colorado Employee Withholding Certificate.

Go down the first column to your expected filing status from IRS Form W-4 Step 1(c Then select the corresponding row in the second column with your expected income from Line 1 of Worksheet 1.

Finally, go across that row to the column with your number of qualifying children who will be age 5 or younger as of December 31 of this year.

This worksheet is optional. Complete this worksheet only if you would like to calculate additional wage withholding to cover other types of taxable income that you (and your spouse, if filing jointly) expect to receive this year. This may include interest, dividends, retirement income, rental income, or income from self-employment or as an independent contractor. Complete a separate copy of this worksheet for each job to which you would like to add withholding. Do not give this worksheet to your employer.

• Alternatively, you may use form DR 0104EP to submit estimated tax payments for any non-wage income that you receive. If you do not have enough withholding and estimated tax payments, then you will owe tax when you file your return, and you may owe a penalty. For an electronic version of this worksheet, see the DR 0004 Withholding Calculator at Tax.Colorado.gov/DR0004. For more information:
• Go to IRS.gov and search for Publication 525 about taxable and nontaxable income; or
• Go to Tax.Colorado.gov/Individual-Income-Tax-Guidance-Publications and click on: Colorado Individual Income Tax Guide, Parts 6 and 7, about withholding and estimated tax payments; or Social Security, Pensions, and Annuities in the alphabetical list.

Enter this amount on Line 3 of your Colorado Employee Withholding Certificate.