Live in Wyoming, work in Colorado

From paycheck withholding to your returns

1. Withholding: Check Colorado income-tax withholding on compensation for services performed in Colorado. Payroll uses the federal W-4 unless you elect the optional Colorado DR 0004; a new federal W-4 is still required for a new employee. Give a completed DR 0004 to the employer if using it. The official landing links the 2026 certificate, revised October 29, 2025. Wyoming residence alone is not a Colorado withholding exemption, and DR 0004 is not a reciprocity waiver. Keep city occupational deductions separate from Colorado state income tax.
2. Returns: File Colorado DR 0104 with DR 0104PN when the nonresident filing requirements apply, or to reconcile excess Colorado withholding. Colorado's guide requires a nonresident with Colorado-source income to file when a federal return is required or a Colorado tax liability is incurred. DR 0104PN reports total modified federal income and Colorado-source income to apportion the tax; do not simply leave the federal column blank because you live in Wyoming. Submit the required W-2 showing Colorado withholding. The linked annual DR 0104PN is the 2025 edition; use the correct filing-year return and instructions. No Wyoming individual wage-income-tax return is required for these ordinary wages.
3. Credit or refund: Wyoming imposes no individual income tax, so this example has no Wyoming resident income-tax credit. Colorado withholding is reconciled against Colorado liability on the Colorado return. An overpayment depends on actual withholding and the completed return; it is not the annual tax figure shown by this calculator. Denver occupational tax and any separate payroll contributions are not included in the state estimate.

Worked example: $100,000 of wages

Single filer, full-year resident of Wyoming, all work performed in Colorado, no other income, standard deductions and modeled personal exemptions. Wyoming has no individual wage income tax, so there is no resident credit to claim. Pay a modeled $3,692 to Colorado and $0 to Wyoming, total $3,692.

This update retains the existing 2026 Colorado planning inputs. The 2025 annual-return form supports filing mechanics, not a fresh certification of final 2026 parameters. Actual federal taxable income, Colorado modifications, other income, credits and local or payroll deductions can change a completed return.

Annual liability, not paycheck withholding or a refund estimate. Federal tax, payroll programs, other local taxes, special credits and part-year residency are excluded. Local income taxes not included.

Remote-work and local exceptions

Full-year Wyoming resident, ordinary W-2 wages and all work physically performed in Colorado. Colorado's nonresident guidance sources employee wages to where the services were physically performed. A Wyoming home-working schedule requires a separate wage-allocation review and work-location records; an employer's Colorado address alone does not source every day there. Special interstate transportation, military, deferred-compensation and residency rules need their own review. No hybrid allocation is calculated here.

A Wyoming resident with two Denver jobs: separate city withholding

If both jobs are performed inside Denver, compare each employer's Colorado income-tax and Denver occupational-tax entries separately. Denver's TD 269 certificate addresses certain multiple-employer or job-change cases so the principal employer can certify occupational withholding to another employer. Ask payroll whether your facts meet that certificate's conditions; it is not Colorado DR 0004. Denver's separate employee refund process calls for proof of collection and, when applicable, an employer statement about work outside Denver. This example adds no city-tax amount or refund promise.

Official forms and instructions

• Colorado DR 0004: optional certificate and 2026 form (opens in new tab)
• Colorado DR 0004 (2026; revision 10/29/25) (opens in new tab)
• Colorado DR 0104PN (2025 annual edition), submitted with DR 0104 (opens in new tab)
• Colorado individual guide: filing tests, withholding and W-2 support (opens in new tab)
• Colorado nonresident guidance: physical-work sourcing and apportioned return (opens in new tab)
• Wyoming state government: no individual income tax (opens in new tab)
• Denver TD 269 occupational-withholding certificate (posted form, revision 4/04) (opens in new tab)
• Denver separate refund form and employee documentation (revision 8/2022) (opens in new tab)

Source audit 2026-11-02. Use the return and instructions for the year you are filing; a current-forms link may still show a prior-year return. Official sources checked; not independently reviewed.

Check your payslip and keep these records

• Compare the payroll certificate you supplied with the state withholding on your next payslip. Check city, county and school-district entries separately; a state exemption does not settle local tax.
• Keep your W-2 and other withholding statements, copies of payroll certificates, filed state and local returns, and proof of tax paid. A refund depends on actual withholding and the completed return, not this annual estimate.
• Keep an actual work-location log, including home-working days. This calculator assumes ordinary employee wages, full-year residence in Wyoming and every workday physically in Colorado.
• If you moved during the year, have nonwage income or do not meet that scope, follow the pair's remote and local exceptions and the moving-year tax guide before using the amount as your own result. This tool does not calculate hybrid allocation, local credits or a personal refund.