Colorado Child Care Contribution - Credit Certification

Child Care Contribution - Credit Certification
DR 1317 Child Care Contribution Tax Credit Certificate
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DR 1317 (09/13/23)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Tax.Colorado.gov
(303) 205-8205

Child Care Contribution Tax Credit Certificate
Instructions

Taxpayers that make a qualifying monetary contribution
to promote child care in Colorado may claim an income
tax credit equal to 50% of the total qualifying contribution.
The maximum credit allowed for a tax year is $100,000. To
qualify, monetary contributions must be made for one or
more of the following purposes:
●	

The establishment or operation of a licensed child care
facility that uses the donation to provide child care;

●	

The establishment or operation of an approved facility
school that uses the donation to provide child care;

●	

The establishment or operation of a registered child care
program that provides child care services similar to those
provided by licensed child care centers;

●	

Use by a grandfathered child care program or facility;

●	

The establishment of a grant or loan program for parents
in the state requiring assistance for child care;

●	

Training of child care providers in the state; and

●	

The establishment of an information dissemination
program in the state to provide information and referral
services to assist parents in obtaining child care.

Section 39-22-121 (1.7), C.R.S., defines “child care” as
care provided to a child 12 years of age or younger.
The child care contribution tax credit is nonrefundable,
meaning that the total amount a taxpayer may use in
a tax year, together with other nonrefundable credits,
cannot exceed the taxpayer’s Colorado income tax liability.
Taxpayers may carry forward any excess for up to five tax
years and must use the excess credits in the earliest tax
year possible.
Taxpayers may not claim the credit for contributions that
are not directly related to promoting child care in the state
or for contributions that a taxpayer makes to a child care
facility in which the taxpayer or a person related to the
taxpayer has a financial interest. Please see Department
publication FYI Income 35: Child Care Contribution Credit
for more information.

Purpose of Form
Donors must obtain this completed form from the
contribution recipient and submit it with their Colorado
income tax form to document a proper child care
contribution tax credit claim. This form must be completed
by the contribution recipient, except that the donor may
enter their social security or other tax identification number
upon receipt. The contribution recipient should also keep a
copy of this form.

Instructions for Contribution Recipients
Child care facilities or programs that plan to solicit
contributions that qualify for the child care contribution tax
credit are encouraged to carefully review section 39-22121, C.R.S., the related rule in 1 Code Colo. Regs. 201-1,
and Department publication FYI Income 35: Child Care
Contribution Credit to determine whether the contribution
will be used for a qualifying activity. In particular, child care
facilities or programs should note that, for purposes of the
child care contribution tax credit, section 39-22-121 (1.7),
C.R.S., defines “child care” as care provided to a child
12 years of age or younger. Prior to accepting donations,
programs that are not licensed child care facilities must
register with the Department by filing form DR 1318.
This form must be completed by the contribution recipient,
or a duly authorized employee or agent of the recipient,
and furnished to the donor upon receipt of a qualifying
contribution. The person completing this form must have
sufficient knowledge about the recipient’s activities, and
the intended use of the contribution to make an informed
certification that the contribution, qualifies for the child care
contribution tax credit.

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DR 1317 (09/13/23)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0013
Tax.Colorado.gov
(303) 205-8205

Section A - Donor Information
Enter the name, mailing address, and telephone number of
the donor. If the donor is a corporation, partnership, LLC, or
other legal entity, enter the donor’s legal name in the field
for the donor’s last name or business name. In the case
of a donation by two individuals filing a joint return, enter
the last and first name of both individuals. The recipient
may furnish this form (and retain a copy) without the social
security number (SSN), individual taxpayer identification
number (ITIN) or federal employer identification number
(FEIN) of the donor, and the donor may complete those
fields prior to filing their Colorado income tax return. Legal
entities must use the identification number that will be used
to file their Colorado income tax return.
Section B - Recipient Information
Enter the name of the recipient. If the recipient is an
individual or sole proprietor, enter the individual’s first and
last name. Otherwise, enter the legal name of the recipient.
Enter the recipient’s SSN, ITIN, FEIN, or Colorado account
number (CAN). If the recipient is an LLC that is disregarded
as separate from its owner, enter the name and tax
identification number of the owner. Enter the mailing
address for the office where the Department should direct
any inquiries regarding this form. Enter the county in which
the recipient is located. If the recipient is located in multiple
counties, enter the county where this contribution will be
principally used.
If the recipient operates a child care facility licensed, or
required to be licensed, by the Colorado Department of
Early Childhood, enter the facility’s license number. Visit
CDEC.Colorado.gov for more information.
Mark the appropriate box to indicate the legal form of
the recipient.
Mark the appropriate box to describe the nature of the
recipient. For definitions of the various types of facilities,
refer to sections 26-6-903 and 26.5-5-303, C.R.S. For the
definition of an “approved facility school,” refer to section
22-2-402, C.R.S. Note that the approved facility school
must be affiliated with a licensed or certified hospital in the
state that is also a nonprofit organization.
Mark the “other program” box if the recipient is not a child
care facility and will use the contribution for grant, loan,
training, or information distribution programs.
Section C - Contribution Information
Line 1 Receipt date
Enter the date the money was received from the donor.
Line 2 Qualifying contribution amount
Enter the amount of the contribution, but do not enter
amounts received that do not qualify for the child care
contribution credit. Refer to paragraph (10) of Department
Rule 39-22-121 for information regarding contributions split
between qualified and nonqualified purposes.

Line 3 Credit allowed
Multiply the amount on line 2 by 50% (0.50) and enter the
result on this line 3. If the amount on line 2 is greater than
$200,000, then enter $100,000 on this line 3.
Contribution use
Mark all of the boxes that describe the qualifying use of the
contribution.
Section D - Certification
The person completing this form on behalf of the
contribution recipient must review it for completeness and
accuracy, read the certification statement in this section
D, and sign and date the form. Enter the name, title, and
phone number of the person who completed this form on
behalf of the contribution recipient.
Make a copy of this form for your records, and promptly
furnish the original to the donor.

Instructions for Donors
As the donor, you are responsible for verifying that the
organization is authorized to receive contributions eligible
for the child care contribution tax credit. A list of child care
facilities licensed by the Department of Early Childhood
can be accessed at ColoradoShines.com/search. The list of
unlicensed, license exempt, and other programs registered
with the Department can be downloaded under the child
care contribution credit section of the income tax credit
index at Tax.Colorado.gov/income-tax-credits.
To claim credit for a qualifying contribution, you must obtain
a completed DR 1317 form from the recipient and file it with
your Colorado income tax return. Note that the amount of
credit allowed for contributions made during the tax year
may not exceed $100,000 per taxpayer. For purposes of
this rule, two individuals filing a joint return are considered
one taxpayer.
The child care contribution tax credit is nonrefundable,
meaning that the total amount a taxpayer may use in
a tax year, together with other nonrefundable credits,
cannot exceed the taxpayer’s Colorado income tax liability.
Taxpayers may carry forward any excess for up to five tax
years and must use the excess credits in the earliest tax
year possible.
When filing electronically, attach this form as a PDF to the
electronic return, upload a copy using the e-filer attachment
feature at Colorado.gov/RevenueOnline, or mail a copy
with form DR 1778.

DR 1317 (09/13/23)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 1 of 2

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Child Care Contribution Tax Credit Certificate
This form must be completed by the recipient of the contribution and filed with
the donor’s Colorado income tax return.

Section A - Donor Information
Last Name or Business Name

First Name

SSN, ITIN, or FEIN

Donor Spouse Last Name (if joint)

Donor Spouse First Name

SSN or ITIN

Mailing Address

City

State

Section B - Recipient Information

ZIP

Recipient Name

SSN, ITIN, FEIN, or CAN

Mailing Address

CDEC License Number

City

County

State

ZIP

Telephone Number

Legal form:
Individual/Sole Proprietor

For-Profit Corporation, LLC, or Partnership

Nonprofit

Other

Nature of the recipient:

Child Care Facility
CDEC Licensed
(enter license above)

DOR Registered (DR 1318)

Grandfathered
Organization (DR 1319)

Facility Type:
Child Care Center

Child Placement Agency

Family Child Care Home

Foster Care Home

Homeless Youth Shelter

Residential Care Facility

Secure Residential Treatment Center
Other Program

Approved Facility School

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DR 1317 (09/13/23)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
Page 2 of 2

Section C - Contribution Information
Last Name or Business Name

First Name

SSN, ITIN, or FEIN

	
(MM/DD/YY)

1.	 Date the contribution was received
2.	 Qualifying contribution amount

00

3.	 Credit allowed. Multiply the amount on line 2 by 50%.

00

The contribution will be used (mark all that apply):
For the establishment or operation of a child care facility
in the state that uses the donation to provide child care.

To fund a grant or loan program for parents in the state requiring financial
assistance for child care.

For the training of child care providers in the state.

To fund an information dissemination program in the state to provide
information and referral services to assist parents in obtaining child care.

Section D - Certification
On behalf of the above-named recipient, I represent that I am duly authorized to and do certify as follows. First, the
recipient is eligible to receive contributions qualifying for the income tax credit allowed by section 39-22-121, C.R.S.
Second, the above-named donor made a qualifying contribution on the date listed on line 1, and in the amount listed on
line 2. Third, the contribution will be used only for the purpose(s) indicated by the box(es) checked in Section C, which
purposes are directly related to promoting child care in Colorado. And fourth, if the recipient is a child care facility, neither
the donor nor a person related to the donor has a financial interest in the child care facility to the best of my knowledge
and belief. I declare, under penalties of perjury, that the statements made herein are true and correct to the best of my
knowledge and belief.
Signature

Name

Date (MM/DD/YY)

Title

Phone