39-22-604–4 Employer Notice of Certain Federal and State Tax Credits. Basis and Purpose. The statutory bases for this rule are sections 39-21-112(1) and 39-

22-604(6)(c), C.R.S. The purpose of this rule is to specify additional content necessary for an employer to meet the written notice requirement set forth in section 39-22- 604(6)(c), C.R.S. (1) General Rule. An employer shall provide the language on form DR 0995, Notice of Federal and State Refundable Tax Credits, to all employees to whom the employer provides an annual wage and tax statement as described in section 39- 22-604(6)(a), C.R.S. The notice may accompany the wage and tax statement described in section 39-22-604(6)(a), C.R.S., provided to each employee by the employer. (2) Content of Notice. An employer shall provide directly to all employees either: (a) form DR 0995, or (b) the entire written content of form DR 0995. (3) Format of Notice. (a) If the notice provided pursuant to paragraph (2)(b) of this rule is provided by paper, it must be no smaller than 5.5 inches by 8.5 inches, or half of a standard sheet of paper. (b) If the notice provided pursuant to paragraph (2)(b) of this rule is provided electronically, it must contain the entire written content of form DR 0995. An employer will not meet the written notice requirement set forth in section 39-22-604(6)(c), C.R.S., and this rule if it provides an employee with only a link to the form. (c) Posting either form DR 0995 or the entire written content of form DR 0995 in an employee space at the employer’s location does not satisfy the written notice requirement set forth in section 39-22-604(6)(c), C.R.S.