As a reminder, all Colorado PERA employers must submit their W-2, W-3, 1096, and 1099-NEC/MISC files to PERA on an annual basis. These files must be submitted for any individual or firm that has provided services to the employer.
For your convenience, PERA has the same formatting and submission requirements as the Social Security Administration (SSA) and the Internal Revenue Service (IRS). The file format is as follows:
- W-2 and W-3 files must follow the SSA requirements as outlined in SSA Publication 42-007.
- 1099-NEC/MISC and 1096 files must follow the IRS requirements as outlined in IRS Publication 1220.
PERA prefers and encourages use of the Secure Transfer and Reporting System (STARS) for the transmission of all W-2, W-3, 1096, and 1099-NEC/MISC files. This is a safe, secure way to transfer this data. STARS can be found in the employer access section of PERA’s website at copera.org.
Only authorized users can access STARS. If the person doing your submission this year is the same as last year, PERA does not require new user approval. If you need to authorize a new user or need a separate authorization for this process, please contact your PERA Employer Representative.
Important Information About Submitting W-2, W-3, 1096, and 1099-NEC/MISC Files:
- If your department has 250 or more W-2, W-3, 1096, or 1099-NEC/MISC files, you MUST submit your files using STARS. There are no exceptions to this requirement.
- If you use an outside payroll service to file your tax forms, please make arrangements with the service in advance to have your files submitted through STARS.
- If you have less than 250 W-2, W-3, 1096, or 1099-NEC/MISC files and you do not file electronically with PERA:
- Your files may be uploaded as a PDF document(s) through STARS.
- For security purposes, PERA will only accept paper W-2, W-3, 1096, and 1099-NEC/MISC files through standard mail, courier, or hand delivery to the PERA front desk. There are no exceptions to this requirement.
- If you did not file any 1099-NEC/MISC forms for the 2022 tax year, please notify PERA so we may provide you with a form to complete which certifies you did not file any 1099-NEC/MISC tax forms.
The deadline for submission of these reports was March 31, 2023. If you already submitted your 2022 tax data information, thank you for your continued partnership in meeting this requirement. If you haven’t submitted your files, please do so as soon as possible.
Any question regarding the submission process can directed to your Employer Representative. The Employer Relations Team can also be reached by email at EmployerRelations@copera.org or by phone at 303-863-3724.