Colorado Military Spouse -- Exemption from Withholding

Military Spouse -- Exemption from Withholding
Form DR 1059
*131059==19999*

DR 1059 (07/20/23)
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,
Space 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)