A Best Practices Tip for Tax Professionals — W-2s

When filing a paper return, all W-2s must be attached (stapled) to the form. When the W-2s do not add up to the withholding claimed on the Individual return (Line 25 of Form 104), return processing will stop. We will ask the taxpayer to send copies of the W-2s. When filing an electronic return, we recommend attaching scanned copies to the e-filed tax return. While there is no requirement to electronically attach scanned W-2s to an e-filed return, the copies will allow the department to process the returns when questions arise during return review, or when the employers have not yet sent in their W-2 statements to the department. Documents may also be submitted through Revenue Online. Click on Submit an e-Filer Attachment. See the entry W-2 Form in the department’s Tax Index.

Based on the types of questions the department received from tax practitioners during 2012, we have a Best Practices list for tax year 2012 individual income tax, which includes input from tax professionals. For a complete list of 2012 Individual Income Tax Best Practices, visit the Tax Professionals Web page on the Colorado Taxation Web site.