Colorado Military Spouse -- Exemption from Withholding
Extracted from PDF file 2022-colorado-form-dr-1059.pdf, last modified October 2019
Military Spouse -- Exemption from Withholding*131059==19999* DR 1059 (09/26/19) COLORADO DEPARTMENT OF REVENUE Denver CO 80261-0005 Affidavit of Exemption for the Nonresident Spouse of a U.S. Servicemember Servicemember’s Spouse Last Name First Name SSN Servicemember Last Name Middle Initial State of Residence First Name SSN Middle Initial State of Residence Permanent Duty Station Purpose of This Affidavit The nonresident spouse of a servicemember may provide a completed copy of this affidavit, along with a copy of his or her dependent ID card issued by the applicable branch of the uniformed services, to the nonresident spouse’s employer to attest to his or her eligibility for exemption from Colorado wage withholding. An employer who has received a properly completed affidavit from an employee is relieved of the obligation to withhold Colorado income tax from the employee’s pay. The employer should not submit the affidavit to the Department of Revenue, but rather the employer must retain the affidavit in their records and provide a copy of it to the Department only upon request. If a servicemember’s spouse is required to file a Colorado income tax return, a copy of this affidavit, along with a copy of his or her dependent ID card, must be submitted with his or her Colorado income tax return. Colorado Income Tax and Wage Withholding Tax Exemption Federal law 50 U.S.C. § 4001(c) precludes Colorado from taxing the income earned by the spouse of a servicemember for services performed within Colorado if both: • the spouse is not a resident of Colorado; and • the spouse is in Colorado solely to be with the servicemember serving in compliance with military orders. Attestation by Servicemember’s Spouse Calendar Year If these conditions are met, the spouse’s wages are exempt from Colorado income tax and wage withholding tax. “Servicemember” Definition and Residency A “servicemember” is a member of the Army, Navy, Air Force, Marine Corps, Coast Guard or the commissioned corps of either the National Oceanic and Atmospheric Administration or the Public Health Service. A servicemember who is not a Colorado resident does not become a Colorado resident simply because they are in Colorado solely in compliance with military orders. Residency of a Servicemember’s Spouse A servicemember’s spouse may elect, for income tax purposes, to use the same state of residence as the servicemember. If a servicemember is not a Colorado resident, and is instead a resident of another state, his or her spouse can elect to also be a resident of that state and not a resident of Colorado. Additionally, if a servicemember and his or her spouse have as their shared state of residence a state other than Colorado, the spouse also does not become a Colorado resident simply because he or she is in Colorado solely to be with the servicemember who is serving in compliance with military orders. Initial 1. I am not a resident of Colorado, based upon the conditions described above. 2. My spouse is a servicemember, as defined above. 3. My spouse is not a Colorado resident, based upon the conditions described above. 4. I am in Colorado solely to be with my spouse, who is serving in compliance with military orders. 5. I will notify my employer immediately if I become a Colorado resident. I hereby attest that, to the best of my knowledge and belief, the foregoing statements are true, accurate, and complete and the wages I earn from services performed in Colorado are therefore exempt from Colorado income and wage withholding tax. Signature of Servicemember’s Spouse Date (MM/DD/YY)
Form DR 1059
More about the Colorado Form DR 1059 Individual Income Tax TY 2022
This form is the Exemption from Withholding for a Qualifying Spouse of a U.S. Armed Forces Servicemember.
We last updated the Military Spouse -- Exemption from Withholding in February 2023, so this is the latest version of Form DR 1059, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form DR 1059 directly from TaxFormFinder. You can print other Colorado tax forms here.
Other Colorado Individual Income Tax Forms:
|Form Code||Form Name|
|Form 104||Colorado Income Tax Return|
|Form DR 0900||Payment Voucher for Individuals|
|Form 104EP||Individual Estimated Income Tax Payment Form|
|Form DR 0102||Deceased Taxpayer - Claim for Refund|
|Form 104CR||Tax Credits for Individuals|
Colorado usually releases forms for the current tax year between January and April. We last updated Colorado Form DR 1059 from the Department of Revenue in February 2023.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Colorado Form DR 1059
We have a total of twelve past-year versions of Form DR 1059 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
While we do our best to keep our list of Colorado Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.