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Colorado Gross Conservation Easement Schedule
Extracted from PDF file 2023-colorado-form-dr-1305.pdf, last modified September 2021Gross Conservation Easement Schedule
*231305==19999* DR 1305 (08/01/23) COLORADO DEPARTMENT OF REVENUE Denver CO 80261-0005 Tax.Colorado.gov Page 1 of 2 2023 Gross Conservation Easement Donor Schedule Last Name or Business Name SSN First Name Colorado Account Number The appropriate parts of the DR 1305 form series must be included with your Colorado income tax return each year you have activity regarding a gross conservation easement credit or remaining addback of a related federal charitable deduction. A jointly filing couple should only submit one form. Middle Initial FEIN Tax Year Beginning (YYYY) 2023 If your only activity is using credit transferred to you and/or carried forward from a previous year, then skip to form DR 1305G and do not file this main form DR 1305. Part A: New Donors Complete this part if you are claiming a new conservation easement donation for this tax year. 1. Did you make this easement donation in order to get a permit or other approval from a local or other governing authority? Yes No 2. You must submit the following documents: a. Federal Form 8283, and b. Tax Credit Certificate from Department of Regulatory Agencies. Part B: Members Of Pass-Through Entity Donors Complete this part if you are a subsequent member of a donor entity. 3. Name of pass-through donor AND any subsequent entity(s) through which this credit is allocated to you, if applicable. 4. Account Number(s) of the pass-through entity(s), if applicable. Part C: Donor Distribution of Credit Complete a separate copy of this part for each donation or tax credit certificate you are claiming for the first time, transferring, or passing through for this tax year as a donor or member of a donor. 5. Date of donation (deed completed) (MM/DD/YY) 6. Tax Credit Certificate Number (Do not enter dashes or periods) 7. Did you claim a federal income tax deduction from this conservation easement? Yes. Complete Part D, unless you are a pass-through entity. No 8. Total potential credit from this donation or tax credit certificate for all donors. See the tax credit certificate and/or FYI Income 39 and Income Tax Topics: Conservation Easement Credit for the appropriate amount. 9. Your total percent interest in the easement. Always enter 4 digits after the decimal point (nnn.nnnn %) 10. Your total allocated credit from this donation or tax credit certificate, line 8 multiplied by line 9. 11. Credit transferred or carried forward by pass-through entity donor(s) on your behalf from this donation or tax credit certificate. $ % $ $ *231305==29999* DR 1305 (08/01/23) COLORADO DEPARTMENT OF REVENUE Tax.Colorado.gov Page 2 of 2 Name Account Number 12. Credit you received from this donation or tax credit certificate, subtract line 11 from line 10 13. Total credit you transferred from this donation or tax credit certificate for previous tax years (through the extension date for your previous return, usually October 15). 14. Your credit remaining from this donation or tax credit certificate, subtract line 13 from line 12. 15. Total credit from this donation or tax credit certificate that you transferred for this tax year (through the extension date for this return, usually October 15). Provide details on DR 1305E, unless the transfer(s) has been certified by the Division of Conservation. 16. Your credit to use or pass-through from this donation or tax credit certificate, subtract line 15 from line 14. If this amount is greater than $0, then you must account for it on DR 1305F and/or DR 1305G. $ $ $ $ $ Part D: Donor Addback Of Federal Deduction Complete this part each year you claim, use, or carryforward a federal charitable deduction from a conservation easement. Addback Calculation 17. Total potential addback from this donation, including multiple tax credit certificates. Multiply line 9 by the total potential federal deduction from this donation for all donors, up to the amount on which the credit is based. 18. Addback in prior years from this donation, including multiple tax credit certificates. From New Easement Donations Only From All Prior Easement Donations Totals $ $ 19. Potential addback for this year. Subtract line 18 from line 17, and also enter the addback carried forward from all prior easement donations. $ $ 20. Addback for this year. Enter the smaller of Line 19 or your allowed federal deduction from these easements. Include the total as an addition to federal taxable income on your return. $ $ 21. Potential addback carried forward to next year, subtract line 20 from line 19. $ $ Parts E–G: Include As Applicable For paper returns, see the separate forms DR 1305E, DR 1305F, and DR 1305G. $ $ $ Submit additional pages as needed. For additional information regarding the gross conservation easement credit, see FYI Income 39 and Income Tax Topics: Conservation Easement Credit at Tax.Colorado.gov
DR 1305 2023 Gross Conservation Easement Donor Schedule
More about the Colorado Form DR 1305 Corporate Income Tax TY 2023
The appropriate parts of this form must be attached to your Colorado income tax return each year you have activity regarding a gross conservation easement credit or remaining addback of a related federal charitable deduction. A jointly filing couple should only submit one form.
We last updated the Gross Conservation Easement Schedule in February 2024, so this is the latest version of Form DR 1305, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form DR 1305 directly from TaxFormFinder. You can print other Colorado tax forms here.
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TaxFormFinder has an additional 64 Colorado income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Colorado Form DR 1305.
| Form Code | Form Name |
|---|---|
| Form DR 1305F | Gross Conservation Easement Credit Pass-Through Schedule |
| Form DR 1305E | Gross Conservation Easement Credit Transfer Schedule |
| Form DR 1305G | Gross Conservation Easement Credit Use Schedule |
View all 65 Colorado Income Tax Forms
Form Sources:
Colorado usually releases forms for the current tax year between January and April. We last updated Colorado Form DR 1305 from the Department of Revenue in February 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Colorado Form DR 1305
We have a total of eleven past-year versions of Form DR 1305 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form DR 1305
DR 1305 2023 Gross Conservation Easement Donor Schedule
2022 Form DR 1305
2022 Gross Conservation Easement Donor Schedule DR 1305
2021 Form DR 1305
2021 Gross Conservation Easement Donor Schedule DR 1305
2014 Form DR 1305
DR 1305
2013 Form DR 1305
DR 1305
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