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Yes, Colorado requires you to file 1099s to the Colorado Department of Revenue.
Yes, the state does. Learn more about combined state and federal filing. In most cases, if you participated in combined filing for your 1099s, then you do not need to send 1099s to the Colorado Department of Revenue, they should already have a copy.
Colorado’s e-filing instructions
If withholding was reported on the 1099 forms then you’re required to file Form DR-1106 to report backup withholding to the state.
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