The Co Uitr 1 is a Colorado unemployment insurance document that lets employers correct or amend a quarterly unemployment insurance report submitted with errors. Issued by the Division of Unemployment Insurance Employer Services within the Colorado Department of Labor and Employment, this tax form provides a standardized way to report changes to wages, worker counts, premium calculations, and related quarterly tax data without refiling the entire original report. Colorado employers who discover an error in any previous quarterly report must use this form to submit the correction to the state.
Colorado employers use the quarterly correction report to revise key data fields that affect their unemployment insurance premium liability. These fields include the number of workers employed in each month of the reporting quarter, gross wages paid to employees during that period, excess wages above the Colorado taxable wage base, chargeable wages calculated from the wage data, premiums due for the quarter, and any interest that has accrued on underpaid tax amounts. The form also includes a Reason for Adjustment field where employers must briefly explain the nature of the correction.
Any Colorado employer subject to state unemployment insurance tax law who identifies an error in a previously submitted quarterly report must file this correction form. This applies to self-discovered errors as well as discrepancies uncovered during a Colorado Department of Labor and Employment audit. If the correction results in a credit, the overpaid amount is applied to future quarterly premium payments. If the correction increases the amount owed, employers pay the difference plus interest calculated from the original quarterly due date.
The document organizes corrections into a two-column layout. The left side contains fields for the quarter, year, tax rate, aggregate wages, and excess wages from the period being corrected. The right side captures the recalculated premiums due, any interest owed, and the amount payable. Employers must fill in all applicable fields based on the corrected data and ensure the chargeable wages figure (gross wages minus excess wages) matches the corrected premium amount shown. The form provides separate rows for each quarter being amended, allowing employers to submit corrections for up to four quarters on a single document when needed.
When corrections also affect individual employee wage data, employers file a Colorado Form UITR-6A alongside this correction form. The UITR-6A provides a detailed breakdown of wages by worker that supports the summary-level figures on the quarterly report. Employers managing broader payroll reporting may also refer to the employee quarterly earnings report and the employer status report to verify that all account information is current before filing a correction.
The taxable wage base for Colorado unemployment insurance is set each year by the Colorado Department of Labor and Employment. Employers pay unemployment insurance premiums on wages up to this limit per employee per year. Wages paid above the annual limit are classified as excess wages and are subtracted from gross wages to determine chargeable wages. The premium rate assigned to each employer depends on their experience rating, which reflects their history of unemployment claims filed by former employees. New employers receive a standard rate until they have established sufficient payroll history for experience-based rate assignment.
What is the difference between the UITR-1 and UITR-6A? The UITR-1 is a summary correction document that adjusts the quarterly totals for wages, workers, and premiums. The UITR-6A lists individual employee wages and is filed with the quarterly correction when employee-level detail is also required.
When should Colorado employers file this correction? File as soon as an error in a prior quarterly unemployment insurance report is discovered. Delayed corrections can result in additional interest charges on any underpaid premium tax amounts.
Where do Colorado employers submit this quarterly report? Completed corrections are submitted to the Division of Unemployment Insurance Employer Services through the MyUI Employer+ online portal or by mailing the completed document to the Colorado Department of Labor and Employment.
Can I fill out this PDF form online? Yes. FormsPal's free PDF editor allows you to open and complete the quarterly correction, enter all required fields, and download a finished PDF copy ready for submission without installing additional software.
| Question | Answer |
|---|---|
| Form Name | Co Uitr 1 Form |
| Form Length | 3 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 45 sec |
| Filing Frequency | Quarterly (as needed for corrections) |
| Issued By | Colorado Dept. of Labor and Employment |
| Other names | co uitr 1, uitr form, uitr 1 tax, colorado form uitr 1 pdf, colorado unemployment tax report correction |
