Colorado Gross Conservation Easement Credit Use Schedule
Extracted from PDF file 2023-colorado-form-dr-1305g.pdf, last modified September 2021Gross Conservation Easement Credit Use Schedule
DR 1305G (08/22/23) COLORADO DEPARTMENT OF REVENUE Denver CO 80261-0005 Tax.Colorado.gov Page 1 of 1 *231305G=19999* 2023 Gross Conservation Easement Credit Use Schedule Last Name or Business Name First Name SSN Colorado Account Number Middle Initial FEIN Tax Year Beginning 2023 Part G: Use Of Credit Complete this form to report how you are using, carrying forward, or abandoning credit on this tax return. A disregarded entity not filing a return should only be listed parenthetically with its filing taxpayer. a. 24. What type of taxpayer are you for each credit? b. c. e. Totals d. a transferee a transferee a transferee a type of donor a type of donor a type of donor a transferee (Include additional pages if necessary, and only enter overall totals a type of donor on the final page.) 25. From whom did you receive each credit? (If you are a non-pass-through donor, then list yourself. If you are a pass-through entity filing a composite return, then list the composite members.) 26. Their Social Security Number or Federal Identification Number OR 27. Their Colorado Account Number 28. Tax Credit Certificate Number (2011 or later donations only) (No dashes or periods) 29. Date you received the credit 30. Total credit available for you to use. (Enter the amount you purchased, the amount from your most recent DR 1305 Line 16, or the allocated amount available for each composite member). $ $ $ $ 31. Credit you used in prior years $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 32. Credit available for you to use this year, Line 30 minus Line 31. 33. Credit you are using this year. This is generally limited to Net Tax after applying other credits. If you are a donor claiming a refund of the credit in a surplus year, the limit is an aggregate $50,000 for all taxpayers with credit from the donation. (Enter the Total on your main return line for Gross Conservation Easement Credit.) 34. Credit abandoned 35. Credit carried forward to next year, Line 32 minus Lines 33 and 34. $ $ $ $ $ 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 1305G 2023 Gross Conservation Easement Credit Use Schedule
More about the Colorado Form DR 1305G Corporate Income Tax Tax Credit TY 2023
Complete this part if you are using, carrying forward, or abandoning credit on this tax return. The validity of each credit share depends on a return being filed with form DR 1305 for the donor(s), including any subsequent members. A disregarded entity not filing a return should only be listed parenthetically with its filing taxpayer.
We last updated the Gross Conservation Easement Credit Use Schedule in February 2024, so this is the latest version of Form DR 1305G, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form DR 1305G directly from TaxFormFinder. You can print other Colorado tax forms here.
Other Colorado Corporate Income Tax Forms:
TaxFormFinder has an additional 64 Colorado income tax forms that you may need, plus all federal income tax forms.
Form Code | Form Name |
---|---|
Form DR 0074 | Enterprise Zone Pre-Certification for Business |
112 Booklet | C-Corporation Income Tax Return Booklet |
Form DR 5714 | Request for Copy of Form Filed |
Form 106 | Partnership / S-Corporation Pass-Through Entities Tax Booklet |
Form DR 0617 | Innovative Motor Vehicle Credit |
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 1305G from the Department of Revenue in February 2024.
Form DR 1305G is a Colorado Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
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 1305G
We have a total of eleven past-year versions of Form DR 1305G in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
DR 1305G 2023 Gross Conservation Easement Credit Use Schedule
2022 Gross Conservation Easement Credit Use Schedule DR 1305G
2021 Gross Conservation Easement Credit Use Schedule DR 1305G
DR 1305G
DR 1305G
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