Nonresident withholding and prepayments

Withholding requirements, or other tax payment requirements, apply specifically to certain types of income received or recognized by nonresidents, namely:

nonresident real estate withholding (DR 1079); and

nonresident beneficiary withholding (DR 0104BEP)

These types of nonresident withholding and prepayments may be claimed on the applicable line of the Colorado Individual Income Tax Return (DR 0104) that references forms DR 0104BEP, DR 0108, and DR 1079, and not on the line designated for withholding from Forms W-2 or 1099. For additional information, please see Department publication Income Tax Topics: Part-Year Residents & Nonresidents .