DR 1305G (08/06/15)
*151305G=19999*
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0005
Gross Conservation
Easement Credit Use
Schedule
Last Name or Business Name
First Name
Middle Initial
SSN
Colorado Account Number
FEIN
Tax Year Ending
Part G: Use Of Credit
DR 1305 for the donor(s), including any subsequent
Complete this part if you are using, carrying forward, or
members. A disregarded entity not filing a return should
abandoning credit on this tax return. The validity of each
only be listed parenthetically with its filing taxpayer.
credit share depends on a return being filed with form
e. Totals
a.
b.
c.
d.
(Attach additional
a transferee
a transferee
a transferee
a transferee
24. What type of taxpayer
pages if necessary, and
are you for each credit?
only enter overall totals
on the final page.)
a type of donor
a type of donor
a type of donor
a type of donor
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 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.
Photocopy and submit additional pages as needed.
For additional information regarding the gross conservation easement credit,
see FYI Income 39 and the Alpha Index at