Form Dr 1305 - Gross Conservation Easement Credit Schedule
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1
2DR 1305 (09/09/13)
Gross Conservation
*131305==19999*
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0005
Easement Credit Schedule
Last Name or Business Name
First Name
Middle Initial
SSN
Colorado Account Number
FEIN
Tax Year Ending
(YYYY)
of a related federal charitable deduction. A jointly filing couple
This form must be attached to your Colorado income tax return
each year you have any activity regarding a gross conservation
should only submit one form.
easement credit or any remaining addback
Part A: All Taxpayers
1. Mark the appropriate box below. The taxpayer filing this return is:
a Transferee (buyer of credit). Complete Part G only.
OR
a type of Donor, as indicated further:
a member of a pass-through entity donor (owner, partner, or shareholder). Proceed to Part B.
a joint donor, joint tenant, or tenant-in-common (one of multiple donors on the easement deed).
Proceed to Part B.
the only donor on the easement deed. Proceed to Part B.
Part B: All Donors
2. Mark the appropriate box(es) below. The donor filing this return is reporting the:
Claim of new credit from a current year Tax Credit Certificate. Complete Part C and all other applicable parts
of this form. If your name is on the Tax Credit Certificate, then you must also attach forms DR 1303 and DR 1304.
Transfer of credit from a previous claim. Complete Parts C and E.
Use of credit from a previous claim. Complete Parts C and G.
Addback of federal charitable deduction from a previous claim. Complete Part D.
Part C: Donor Distribution of Credit
All donors must file a return with form DR1305 in order to
Complete this part each year you claim, transfer,
or pass-through a credit.
claim and qualify their allocated credit.
3. Date of donation (deed completed)
(MM/DD/YY)
4. Tax Credit Certificate Number (for donations in 2011 and later)
5. Did you claim a federal income tax deduction from this conservation easement?
Yes. Complete Part D, unless you are a pass-through entity.
No
6. Name of pass-through donor AND any subsequent entity(s) through which this credit is allocated to you, if applicable:
7. Colorado Account Number(s) of the pass-through entity(s), if applicable:
8. Total potential credit from this donation for all donors. See FYI Income 39 for the
appropriate calculation.
$
9. Your total percent interest in the easement.
%
10. Your total allocated credit, line 8 multiplied by line 9. This amount is subject to the federal
charitable deduction addback in Part D below.
$
11. Credit transferred by pass-through entity donor(s) on your behalf, if applicable.
$
12. Credit you received from this donation, Line 10 minus Line 11.
$
13. Total credit you transferred from this donation for previous tax years (through the due date
of your previous return, usually April 15).
$
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