PDF document

- 1 -

(02/28/23)

                                             Booklet Includes:
                            Instructions  |  DR 0112  |  Related Forms

          2022

                                     112

                          {         BOOK {
                                             C Corporation

                   Colorado C Corporation Income Tax 
                                     Filing Guide

              This book includes:
              y y  DR 0112 2022 Colorado C Corporation Income Tax Return
              y y  DR 0158-C Extension of Time for Filing a Colorado C Corporation 
                   Income Tax Return
              y y  DR 0900C 2022 C Corporation Income Tax Payment Form
              y y  DR 0112RF 2022 Schedule RF - Receipts Factor  
                   Apportionment Schedule
              y y  DR 0112 Schedule C - Colorado Affiliations Schedule
              y y  DR 0112CR 2022 Credit Schedule for Corporations

              Tax.Colorado.gov

              Mailing Address  FOR FORM DR 0112, DR 0112RF,  
                                     DR 0112 Schedule C & DR 0112CR

                   With                                    Without 
                   Payment                                 Payment
              Colorado Department of Revenue Colorado Department of Revenue
              Denver, CO 80261-0006             Denver, CO 80261-0005
              These addresses and zip codes are exclusive to the Colorado Department of Revenue, so a street address is not required.

              Mailing Address FOR FORM DR 0158-C & DR 0900

                 Colorado Department of Revenue,Denver, CO 80261-0008

- 2 -

Enlarge image

No text to extract.

- 3 -

Enlarge image

DR 0158-C (06/13/22)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0008
*220158-C19999* Tax.Colorado.gov
Page 1 of 1

(0029)

2022 Extension of Time for Filing a Colorado
C Corporation Income Tax Return

Filing extensions are granted automatically, only return this form
if you need to make an additional payment of tax.

Corporate income tax returns are due on the fifteenth Pay Online
day of the fourth month after the end of your tax year, Visit Colorado.gov/RevenueOnline to pay online. Online
or by April 15 for traditional calendar year filers. If you payments reduce errors and provide instant payment
are unable to file by your prescribed due date, you may confirmation. Revenue Online also allows users to submit
file under extension. This will allow you an additional various forms and to monitor their tax account. Electronic
six months to file your return, or until October 15 for Funds Transfer (EFT), Debit and Credit options are free
traditional calendar year filers. If the due date falls on a services offered by the department. EFT services require
weekend or federal holiday, payment will be due the next pre-registration before payments can be made. Visit Tax.
business day. While there is an extension to file, there is Colorado.gov/electronic-funds-transfer for more information.
not an extension to the payment due date. Penalty and The DR 0158-C is not required to be sent if an online payment
interest are assessed if certain payment criteria are not is made. Please be advised that a nominal processing fee
met. Please review FYI General 11 for more information may apply to e-check or credit card payments.
on penalty and interest.
DO NOT CUT – Return Full Page
DR 0158-C
For tax period: (MM/DD/22) Ending: (MM/DD/YY)

Return the DR 0158-C with check or money order payable to the “Colorado Department of Revenue”. Mail payments to
Colorado Department of Revenue, Denver, Colorado 80261-0008. These addresses and ZIP codes are exclusive to the
Colorado Department of Revenue, so a street address is not required. Write your Colorado Account Number or Federal
Employer Identification Number and “2022 DR 0158-C” on your check or money order. Do not send cash. Enclose, but
do not staple or attach, your payment with this form. File only if you are making an extension payment.
FEIN

Colorado Account Number

Corporation Name

Address

City State ZIP

Amount Owed
The State may convert your check to a one-time electronic banking transaction. Your bank account may be debited as early as
the same day received by the State. If converted, your check will not be returned. If your check is rejected due to insufficient or
uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically

DO NOT CUT – Return Full Page. IF NO PAYMENT IS DUE, DO NOT FILE THIS FORM

- 4 -

Enlarge image

No text to extract.

- 5 -

Enlarge image

DR 0900C (06/27/22)
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0008
*220900C=19999* Tax.Colorado.gov
Page 1 of 1

(0021)

2022 C Corporation Income Tax Payment Form

Caution!

This form MUST accompany your payment if you filed electronically and wish to pay by check.
If you paid electronically or do not owe a payment do not return this form.
The Department strongly recommends that you file using Complete the form below. The amount on the check and
Revenue Online (Colorado.gov/RevenueOnline ) or by the amount entered on the payment document must be
another electronic filing method and remit your payment the same. This will help maintain accuracy in your tax
electronically or by EFT. Information on EFT can be found account. Be sure to keep a copy of the money order or
at Tax.Colorado.gov/electronic-funds-transfer note the check number with your tax records.
To pay by mail, make check or money order payable to the DO NOT submit the DR 0112 if you have already filed and
“Colorado Department of Revenue.” Be sure to round your paid electronically.
payment to the nearest dollar. Clearly write your Colorado
Account Number or Federal Employer Identification
Number (FEIN) and “2022 DR 0112” on the memo line.

DO NOT CUT – Return Full Page

DR 0900C
For tax period: (MM/DD/22) Ending: (MM/DD/YY)

Return the DR 0900C with check or money order payable to the “Colorado Department of Revenue”. Mail payments to
Colorado Department of Revenue, Denver, Colorado 80261-0008. These addresses and ZIP codes are exclusive to the
Colorado Department of Revenue, so a street address is not required. Write your Colorado Account Number or
FEIN and “2022 DR 0112” on your check or money order. Do not send cash. Enclose, but do not staple or attach, your
payment with this form.
FEIN

Colorado Account Number

Corporation Name

Address

City State ZIP

Amount Owed
The State may convert your check to a one-time electronic banking transaction. Your bank account may be debited as early as the
same day received by the State. If converted, your check will not be returned. If your check is rejected due to insufficient or uncollected
funds, the Department of Revenue may collect the payment amount directly from your bank account electronically. $

DO NOT CUT – Return Full Page. IF NO PAYMENT IS DUE, DO NOT FILE THIS FORM.

- 6 -

Enlarge image

Page 6

their income to determine the share of their income
Instructions For attributable to Colorado. We recommend that you read
Completing the DR 0112 the Colorado Corporate Income Tax Guide for more
information. Generally, income is apportioned using the
S Corporations use the DR 0106
receipts factor.
This filing guide will assist you with completing your
•
Colorado Income Tax Return. Please read through Not Apportioning
The C corporation has no income from business
this guide before starting your return. Once you finish
activity outside of Colorado. Tax will be calculated
the form, file it with a computer, smartphone or tablet
on 100% of the Colorado taxable income.
using our free and secure Revenue Online service at
Colorado.gov/RevenueOnline. You may also file using • Receipts Factor
private e-File software or with a paid tax preparer. You All apportionable income must be apportioned
significantly reduce the chance of errors by filing your using a single factor: receipts. Nonapportionable
return electronically. If you cannot file electronically for any income may either be directly allocated to the
reason, mail the enclosed forms as instructed on the cover appropriate state or treated as business income,
page of this booklet. All Colorado forms and publications subject to the receipts factor. The DR 0112RF is
referenced in this guide are available for download at Tax. required for interstate corporations apportioning
Colorado.gov – the official Taxation website. and allocating income and can be completed by
clicking the appropriate edit button on Revenue
Filing Requirements Online. Otherwise, submit via the e-Filer
Each C corporation doing business in Colorado, or those
Attachment on Revenue Online or send with the
who derive income from Colorado sources, must file this
paper return.
return. Organizations that have been granted tax-exempt
status by the IRS are generally exempt from Colorado Note that for tax years beginning on or after January 1,
taxation. However, those tax exempt entities that file 2022, the numerator of the receipts factor for a combined
federal Form 990-T to report unrelated business taxable group includes amounts sourced to Colorado regardless
income from Colorado sources or from business activity in of the separate entity to which those factors may be
Colorado are subject to Colorado taxation and are required attributed. The numerator is no longer limited to those
to file the DR 0112. Any insurance company subject to the affiliated corporations doing business in Colorado.
tax imposed on gross premiums by §10-3-209, C.R.S. is • Gross Receipts
exempt from Colorado income tax. The C corporation whose only activities in
Due Date Colorado consist of making sales, that does
Corporate income tax returns are due April 15, 2023 for not own or rent real estate within the State of
traditional calendar year filers. If the due date falls on a Colorado, and that generates annual Colorado
weekend or federal holiday, return will be due the next gross sales of $100,000 or less, may elect to
business day. If you are unable to file by your prescribed pay tax on 0.5% of the annual Colorado gross
due date, you may file under extension. See the DR 0158- receipts – in lieu of paying the normal income
C for more information about filing extensions. tax. We recommend that you read the Corporate
Income Tax Guide if this applies to you. If using
Estimated Tax this method, you must enter the annual Colorado
Every C corporation subject to Colorado income tax must gross receipts on line 15, the calculated 0.5% tax
file the DR 0112EP, if it can reasonably expect the net tax on line 18, and enter “gross receipt tax” next to
liability to exceed $5,000 during the taxable year. See the each of these two lines.
Corporate Income Tax Guide for more information. • Other Apportionment Method
Accounting Period and Method When Colorado apportionment methods do not
The accounting period and method for Colorado income tax fairly measure the Colorado-source income, the
must be the same accounting period and method as used corporation may request (or the Department might
for federal income tax. require) an alternative apportionment method.
Account Numbers Section B
The Colorado Account Number (CAN) is 8 digits and must Mark the appropriate box to designate a separate,
be listed in addition to the Federal Employer Identification consolidated, or combined return.
Number (FEIN) on any form where requested. There are four possible filing alternatives for C
corporations. We recommend that you read the Corporate
Line–by–Line Instructions Income Tax Guide for additional information.
First, complete the federal income tax return to be filed • Separate
with the IRS. You will use information from that return to This designation is for a single corporation,
complete the Colorado income tax return. regardless of its membership in an affiliated
Section A group. A single corporation cannot use this filing
Mark the appropriate box related to your apportionment alternative if it elects to be part of a consolidated
method. C corporations that have income from business return or if it is required to be included in a
activity outside of Colorado must apportion and allocate combined filing.

- 7 -

Enlarge image

Page 7

• Consolidated subdivisions on or after May 1, 1980. Calculate the
This designation is for members of an affiliated appropriate amount as the net of amount after reduction
group of C corporations, as defined by section by the amount of the deductions allocated to such
1504 of the Internal Revenue Code. However, interest income under the Internal Revenue Code. We
only those members doing business in Colorado, recommend that you read publication FYI Income 52 if
as defined in Regulation 39-22-301.1, can be this applies to you.
included in the consolidated return. This filing • Foreign-source income – the amount of any income, war
alternative is binding for four years and requires profits, or excess profits taxes paid or accrued to any
consent of the Colorado members of the group.
foreign country or to any possession of the United States
Filing such a return shall be deemed consent.
that were claimed as a deduction on the federal return.
• Combined • Gross Conservation Easement charitable contribution
This designation is for members of an affiliated – Any charitable deduction taken on the federal return
group of C corporations, as defined by §39-22- for a gross conservation easement that has also been
303(12), C.R.S., that meet at least three of the claimed for a Colorado tax credit. Complete the DR
six-part intercompany business relationship tests
1305 Part D.
for this year and the preceding two years. This is
a required filing alternative. Line 7
Enter the sum of lines 3through .6
• Combined/Consolidated
This designation is for group of C corporations Subtractions
including some members required to file a Line 8
combined report and other members not Enter any income that is included on line 3, which is
required to be included in the combined report, derived from any U.S. government bond interest and any
but electing to be included in a consolidated interest or dividend income on obligations securities of
filing along with those members included in the any authority, commission, or instrumentality of the United
States to the extent that such income is exempt from state
combined report.
taxation by federal law. We recommend that you read
Federal Taxable Income publication FYI Income 20 if this applies to you.
Line 1
Line 9
Enter the federal taxable income (or loss) from federal
Enter any foreign source income that is included on line
Form 1120 or 990-T.
3 that qualifies for exclusion pursuant to § 39-22-303(10),
Line 2 C.R.S. and the regulation promulgated thereunder.
Enter any amount from line 1 that is attributed to affiliated Line 10
corporations that are not included in this consolidated or For Colorado-licensed marijuana businesses, enter any
combined return. expenditure that is eligible to be claimed as a federal
Line 3 income tax deduction but is disallowed by section 280E
Subtract line 2 from line 1. This reflects the taxable income of of the Internal Revenue Code because marijuana is a
the federal pro-forma return included on the Colorado form. controlled substance under federal law.
Additions To calculate this deduction, you must create pro forma
Line 4 federal schedule(s) for Business Profit or Loss as if the
Enter any federal net operating loss deduction claimed federal government would have allowed the expenditures
in the computation of the federal taxable income. We from the marijuana business. The Colorado deduction shall
recommend that you read the Corporate Income Tax Guide be the difference between the profit/loss as calculated on
if this applies to you. the ACTUAL schedule(s) filed with the federal return and
the pro forma schedule(s) described above. You must
Line 5 include the pro forma schedule(s), the MED license number
Enter any Colorado income tax claimed as a deduction in and the actual federal schedule(s) with your Colorado
the computation of the federal taxable income. return to receive this deduction.
Line 6 Line 11
Enter the sum of all other qualifying additions. For this line, Enter the sum of all other qualifying subtractions. For
you must further explain your basis for this adjustment. If this line, you must provide a detailed explanation for any
you are using Revenue Online, submit this explanation to subtraction claimed. The explanation can be scanned and
your return electronically with the E-Filer Attachment option. attached to your electronic filing through Revenue Online
Otherwise, use the DR 1778 or include a written statement or most tax software, mailed with the DR 1778 or included
with your paper return. We recommend that you read the with your paper return.
Corporate Income Tax Guide if this applies to you:
We recommend that you read the Corporate Income Tax
• Bond interest – the amount of any interest, less any Guide if these subtractions apply to you:
amortization of premium, earned from bonds issued • Colorado income tax refund–the amount of any
by any state or political subdivision, excluding any Colorado income tax refund that was included on line 3 .
bonds issued by the State of Colorado or its political

- 8 -

Enlarge image

Page 8

• Gross up provisions–the amount of any IRC section CARES Act. First, the taxpayer must calculate, for each tax
78 gross up provisions that was included on line .3 year ending before March 27, 2020, the difference between
• Various credits – the amount of any wages or its Colorado taxable income based on Colorado law and
salaries for which the federal deduction was the amount the taxpayer’s Colorado taxable income
disallowed by section 280C of the Internal would have been had certain provisions of the CARES Act
Revenue Code because a federal credit was applied to that tax year. The different amounts calculated
for each year are then aggregated and combined with any
claimed for such wages or salaries.
business interest deduction addback required pursuant to
Line 12 section 39-22-304(2)(i), C.R.S., for any prior tax year. The
Enter the sum of lines 8through 11. subtraction applies only after all other subtractions provided
for in C.R.S. 39-22-304(3) and is limited to $300,000. Any
Taxable Income amount of the allowable subtraction the taxpayer may not
Line 13 claim for the tax year commencing during 2021 may be
Calculate your modified federal taxable income by carried forward to subsequent tax years.
subtracting line 12 from line 7.
Line 17
Line 14 Calculate your Colorado taxable income by subtracting line
Enter the Colorado taxable income before net operating 15(d) and 16 from line 14.
loss deduction. This amount is transferred from line 13 if
not apportioning income. Otherwise, for corporations that Tax
are apportioning income, this amount shall be transferred Line 18
from line 14 of the DR 0112RF. Calculate your Colorado tax. Multiply line 17 by the tax rate
Line 15 of 4.4%.
The Colorado net operating loss is calculated in the same Credits
manner as the federal net operating loss deduction, except Line 19
that in the case of a corporation apportioning income, it is Complete the DR 0112CR to calculate this line. Transfer
the part of the federal net operating loss (as modified that the amount of nonrefundable credits from line 27 of the
is from Colorado sources. If line 14 is less than or equal to DR 0112CR. You must submit the DR 0112CR with your return.
0 (zero), enter 0 (zero) on line 15. Otherwise, calculate the Line 20
Colorado net operating loss as follows. Use your tax software, Revenue Online or the DR 1366 to
a. Enter the lesser of line 14 or Colorado net calculate the total amount of nonrefundable enterprise zone
operating losses being carried forward from tax credits being used to offset the current year tax liability. The
years beginning before January 1, 2018. sum of lines 19, 20, and 21 cannot exceed tax on line 18.
You must submit the DR 1366 and a copy of each certificate
b. Subtract line 15(a) from the amount on line 14.
with your return. The Department strongly recommends
c. If line 15(b) is 0 (zero), enter 0 (zero). Otherwise, electronic filing for taxpayers with enterprise zone
enter the lesser of: credits. Failure to file electronically may result in delays
• Colorado net operating losses being carried processing your return.
forward from tax years beginning on or after Line 21
January 1, 2018; or Use your tax software, Revenue Online or the DR 1330
• 80% of the amount on line 15(b). to calculate the total amount of nonrefundable Strategic
For most taxpayers, losses carried forward from tax Capital Tax Credits being used to offset the current year tax
years beginning on or after January 1, 2018 cannot liability. Complete the DR 1330 and transfer amount on line
exceed 80% of Colorado taxable income (after 8b to this line. The total nonrefundable Strategic Capital
deducting pre-2018 losses). Tax Credits used combined with nonrefundable credits from
d. Enter the sum of lines 15(a) and 15(c). lines 19 and 20 cannot exceed the amount on line 18. You
must submit the DR 1330 and a copy of each certificate
We suggest that you read the Corporate Income Tax Guide with your return. The Department strongly recommends
if this applies to you. electronic filing for taxpayers with Strategic Capital
Line 16 Tax credits. Failure to file electronically may result in
Under HB21-1002, taxpayers may claim a subtraction delays processing your return.
for tax years commencing in 2021 in relation to certain Line 22
retroactive provisions of the CARES Act. For complete Subtract the sum of lines 19, 20, and 21 from line 18. Enter
instructions on how to calculate this subtraction, please ‘0’ if the sum of lines 19, 20, and 21 is a negative number.
see the CARES Act Guidance publication available
at Tax.Colorado.gov/corporate-income-tax-guidance- Line 23
publications for detailed instructions on how to calculate Corporations required to recapture federal investment credits
the amount of this subtraction. In general, the allowable with respect to Colorado assets must recapture the “old”
subtraction is an aggregate amount, calculated in multiple Colorado investment credits as well. Include any investment
steps, based on the taxpayer’s Colorado taxable income for credit recapture, historic property preservation credit
each of the preceding tax years which were affected by the recapture, low income housing credit recapture, or any other

- 9 -

Enlarge image

Page 9

credit recapture. Submit an explanation that itemizes each If you own personal property whose actual value is above
recaptured amount calculated for this line. The explanation $18,000 for which you were assessed, you can only claim
can be scanned and attached to your electronic filing the assessment on the first $18,000 of the property in
through Revenue Online or most tax software, mailed with question. You will need to prorate your assessment with the
the DR 1778 or included with to your paper return. following formula:
Line 24
18,000
Enter the sum of lines 22 and 23. *assessment = allowable credit
actual value
Line 25
Carefully review payment records before completing this For example, if your assessment was $2,000 for personal
line. Use Revenue Online (Colorado.gov/RevenueOnline) property tax paid in 2022, but your actual value was
to verify estimated taxes paid on the account. Doing so will $25,000, you would be permitted to claim $1,440 (72% of
reduce processing delays. Enter the amount of credit for the tax assessed or ($18,000/$25,000)*$2,000)).
prepayments. Include the sum of the following on line 25: Please include a copy of your property tax statement for
• Estimated tax payments for 2022; and property tax paid in 2022.
• Any overpayment from 2021 that was carried
Line 30
forward to 2022; and
Enter the amount from form DR 1366 line 86. You must
• Extension payment(s) remitted with the submit the DR 1366 and a copy of each certificate with
DR 0158-C; and your return. The Department strongly recommends
• Payments remitted with DR 1079 to satisfy electronic filing for taxpayers with enterprise zone
withholding requirements for the sale of Colorado credits. Failure to file electronically may result in
real estate that closed during the tax year for delays processing your return.
which you are filing this return. You must submit
the DR 1079 with your return. Line 31
If this corporation is a partner in a partnership or a member
Line 26 of an s-corporation and the partnership or s-corporation
Enter the amount of withholding reported on Form W-2G makes an election under the SALT Parity Act, and pays
from lottery or gambling winnings. Colorado income tax, the credit allowed to this corporation
Line 27 under section 39-22-347, C.R.S., is reported on this line 31.
Complete all applicable parts of the DR 1305. Enter the The partnership or s-corporation will list the amount of tax
amount from the DR 1305G line 33. You must submit the paid on line 15 of the Colorado K-1 (DR 0106K) it issued to
DR 1305G with your return. this corporation.
Line 28 If the partnership or s-corporation was allocated similar credit
Complete one Form DR 0617 for each vehicle or truck from yet another partnership or s-corporation (regardless of
claimed, then enter the amount (or sum) from each DR 0617 whether it made an election), it will report that amount on line
line 8. You must submit each DR 0617 with your return. 22 of the Colorado K-1 issued to this corporation.
NOTE: If you assigned the credit to a financing entity you This line 31 will be the total of the amounts listed on
will not submit a Form DR 0617. For each DR 0617, you lines 15 and 22 of any Colorado K-1 received from any
must also submit copies of the purchase invoice, lease partnerships or s-corporations. Include copies of those
agreement, or conversion receipts, along with proof of Colorado K-1 forms with this schedule.
permanent Colorado registration or in the case of a truck
or trailer a copy of the IRP (International Registration Plan) Line 32
for each vehicle for which you are claiming a credit. For Submit the credit certificate obtained from the Office
financing entities that accept assignment of the credit, of Economic Development and International Trade.
a completed Form DR 0618 must be submitted for each Information regarding the Employee Ownership Conversion
vehicle claimed. For additional information, please refer to Credit is available at OEDIT.Colorado.gov/employee-
FYI Income 69. ownership-tax-credit.
Line 29 Line 33
The income tax credit for business personal property Enter the sum of lines25 through 32 if filing a paper return.
taxes is limited to $18,000 of the actual value of your If the amount of line 24 exceeds the amount of line 33,
personal property that you paid tax on during 2022. This additional tax is due with this return, continue to line 34.
is different than real property, which is not eligible for this If not, go to line 39 .
credit. If your actual value is less than $18,000, you can
Line 34
claim the total amount of the assessment you paid, and
Subtract line 33 from line24.
you must include the assessor’s statement(s) for which
you are claiming the credit. To find your actual value, Line 35
either look for it on your statement, or find your assessed Calculate any penalty owed for delinquent filing or
value and divide it by 0.29. payment. The penalty is the greater of $5 or 5% of the net
Actual Value = Assessed Value/0.29. tax due for the first month after the due date and increased
by 0.5% for each additional month past the due date. The

- 10 -

Enlarge image

Page 10

maximum penalty is 12%. If you prefer not to calculate this        Section F
penalty, the Department will bill you.                             Mark the “Yes” box to appoint the paid preparer entered 
Line 36                                                            on the return as the designee to receive and inspect 
Calculate any interest owed for delinquent filing or               confidential tax information related to this tax return. 
payment. The interest rate is 3% of the net tax due. If you        If a firm or organization is listed, this tax information 
prefer not to calculate this interest, the Department will bill    authorization will apply to any of its employees. The 
you. Interest on any bill issued that remains unpaid after 30      designee may:
days of issuance will increase to 6%.                              •  call for information about the return, including 
                                                                        processing time and refund status;
Line 37
                                                                   •  request copies of notices, bills or transcripts 
To calculate this penalty, complete the DR 0205. Enter any 
estimated tax penalty owed on this line. You must submit the            related to the return, and
DR 0205 with your return. If you over compute your estimated       •  respond to inquiries regarding calculations and 
tax penalty from what the Department calculates, any amount             supporting documentation for the return.
of overpayment of penalty will be refunded to you.                 However, a designee cannot sign any form or protest, 
Line 38                                                            request any other change to the account, receive any 
Enterthe sum of lines 34     through37. Payment can be made        refund, or otherwise represent or act on behalf of the 
electronically at:                                                 taxpayer with the Colorado Department of Revenue.
 •  Colorado.gov/RevenueOnline ; or                                This authorization expires four years after the date the 
 •  Tax.Colorado.gov/electronic-funds-transfer ; or                return is signed. A taxpayer may change or revoke it, or 
                                                                   an appointee may withdraw from it. For more information, 
 •  If you are filing this return WITH a check or                  see the instructions for form DR 0145, Tax Information 
    payment, please mail the return to:                            Authorization or Power of Attorney for Department-
    Colorado Department of Revenue                                 Administered Tax Matters and submit via Revenue Online.
    Denver, CO 80261-0006
                                                                   Section G – H
Line 39                                                            Complete the data as requested.
Subtract line 24   from line 33.
                                                                   Signature
Line 40                                                            The law requires the return to be signed under penalty 
Enter the amount you would like to be available for 2023           of perjury. Persons authorized to sign this return must 
estimated tax.                                                     either be the president, vice president, treasurer, assistant 
Line 41                                                            treasurer, chief accounting officer, or other officer that is 
                                                                   duly authorized to act on behalf of the corporation. In cases 
Subtract line 40 from line 39 to calculate the amount of 
                                                                   where receivers, trustees in bankruptcy, or assignees 
your refund. 
                                                                   are operating the property or business of corporations, 
Direct Deposit                                                     such receivers, trustees, or assignees shall make returns 
You have the option of authorizing the Department to               for such corporations in the same manner and form as 
directly deposit these funds into your bank account.               corporations are required to make returns. 
Otherwise, a refund check will be mailed to the address you 
have designated on this return.                                    Amendments
                                                                   If an amended return is filed with the IRS, or if the IRS 
Enter the routing and account numbers and account type. The        changes the content of the return, an amendment must be 
routing number is 9 digits. Account numbers can be up to 17        filed with Colorado. Use Revenue Online or the DR 0112X to 
characters (numbers and/or letters). Include hyphens, but do       amend the Colorado return. A taxpayer must file a Colorado 
NOT enter spaces or special symbols. We recommend that             amended return whenever a change has been made to their 
you contact your financial institution to ensure you are using     federal taxable income and attach a copy of the RAR to their 
the correct information and that they will honor a direct deposit. amended return, if applicable. Be sure to list the Colorado 
Intercepted Refunds                                                Account Number on the revenue agent report (RAR) before 
The Department will intercept your refund if you owe               mailing a copy to one of the addresses below:
back taxes or if you owe a balance to another Colorado 
                                                                   If you are filing this return WITH a check or payment, 
government agency or the IRS. 
                                                                   please mail the return to:
Section C                                                          Colorado Department of Revenue 
Enter the name, phone, and address of the party responsible        Denver, CO 80261-0006
for maintaining the books belonging to this corporation.           If you are filing this return WITHOUT a check or payment, 
Section D                                                          please mail the return to:
Enter the 6-digit North American Industry Classification           Colorado Department of Revenue 
System (NAICS) number that best describes the purpose of           Denver, CO 80261-0005
this business. Use the same code used on the federal return.
                                                                   Caution: Federal adjustments must be reported to the 
Section E
                                                                   Colorado Department of Revenue. See §39-22-601(6), 
Enter the year the corporation began doing business  
                                                                   C.R.S. for information about the statute of limitations.
in Colorado.

- 11 -

Enlarge image

                                                             DR 0112 (11/28/22)
                                                             COLORADO DEPARTMENT OF REVENUE
*220112==19999*                                              Tax.Colorado.gov
                                                             Page 1 of 4

                      2022 Colorado C Corporation Income Tax Return
                      Do not submit federal return, forms or schedules when filing this return.                               (0023)
Fiscal Year Beginning (MM/DD/22)                                        Year Ending (MM/DD/YY)

Name of Corporation                                                                           Colorado Account Number

Address                                                                                        Federal Employer ID Number

City                                                                                                         State       ZIP

                                                             If you are submitting a statement disclosing a listed or reported 
        Mark for Final Return
                                                             transaction, mark this box
 A. Apportionment of Income. This return is being filed for: 
                                                                                              A corporation electing to pay a tax on its gross 
        (42)          A corporation not apportioning income;                        (45)      Colorado sales;

                      A corporation engaged in interstate business                            A corporation claiming an exemption under  
        (43)          apportioning income using receipts-factor                     (46)      P.L. 86-272; 
                      apportionment (DR 0112RF required);
                                                                                              Other apportionment method, see instructions 
                      A corporation engaged in interstate business                            concerning the requirement for approval by the 
                                                                                              Department (fill in below);
        (44)          apportioning income using special regulation                  (47)
                      (DR 0112RF required);

 B. Separate/Consolidated/Combined Filing. This return is being filed for:
        A single corporation filing a separate return;                              An affiliated group of corporations required to file a 
                                                                                    combined return (Schedule C required); 

        An affiliated group of corporations electing to file a consolidated         An affiliated group of corporations required to file 
        report. Warning: such election is binding for four years. If your           a combined return that includes another affiliated, 
        election was made in a prior year, enter the year of election in            consolidated group (Schedule C required); 
        line below. (Schedule C required); 
        Enter the year of election (YYYY)

                                 Federal Taxable Income                                                      Round to nearest dollar

1. Federal taxable income from Federal form 1120 or 990-T                                                  1                                   00

2. Federal taxable income of companies not included in this return                                         2                                   00

3. Net federal taxable income, subtract line 2 from line 1                                                 3                                   00
                                           Additions

4. Federal net operating loss deduction                                                                    4                                   00

5. Colorado income tax deduction                                                                           5                                   00

- 12 -

Enlarge image

DR 0112 (11/28/22)
COLORADO DEPARTMENT OF REVENUE Form 112
*220112==29999* Tax.Colorado.gov
Page 2 of 4
Name Account Number

6. Other additions, submit explanation 6 00

7. Sum of lines 3through 6 7 00
Subtractions

8. Exempt federal interest 8 00

9. Excludable foreign source income 9 00

10. Colorado Marijuana Business Deduction 10 00

11. Other subtractions, explanation required below 11 00
Explain:

12. Sum of lines 8 through 11 12 00
Taxable Income

13. Modified federal taxable income, subtract line 12 from line 7 13 00

14. Colorado taxable income before net operating loss deduction 14 00

15. Colorado net operating loss deduction: (see instructions)
(a) Colorado net operating losses carried forward
from tax years beginning before January 1, 2018 15(a) 00

(b) Subtract line 15(a) from line 14, if zero skip to 15(d) 15(b) 00
(c) Colorado net operating losses carried forward from
tax years beginning on or after January 1, 2018 15(c) 00

(d) Colorado net operating loss deduction, sum of (a) and (c) 15(d) 00
16. Carryforward deduction from Income Tax Year 2021, subtractions from HB21-
1002 (see instructions) 16 00

17. Colorado taxable income, subtract the sum of lines 15(d) and 16 from line 14 17 00

18. Tax, 4.4% of the amount on line 17 18 00
Credits
19. Sum of nonrefundable credits from line 27, form DR 0112CR (the sum of lines 19, 20,
and 21 cannot exceed tax on line 18.) You must submit the DR 0112CR with your return. 19 00
20. Non-refundable Enterprise Zone credits used – as calculated, or from the
DR 1366 line 85 (the sum of lines 19, 20, and 21 cannot exceed tax on line 18).
You must submit the DR 1366 with your return. 20 00
21. Strategic capital tax credit from DR 1330 line 8b, the sum of lines 19, 20, and 21
cannot exceed line 18, you must submit the DR 1330 with your return. 21 00

22. Net tax, sum of lines 19, 20, and 21. Subtract that sum from line 18. 22 00

23. Recapture of prior year credits 23 00

- 13 -

Enlarge image

DR 0112 (11/28/22)
COLORADO DEPARTMENT OF REVENUE Form 112
*220112==39999* Tax.Colorado.gov
Page 3 of 4
Name Account Number

24. Sum of lines 22 and 23 24 00

25. Estimated tax, extension payments, and credits 25 00
26. W-2G Withholding from lottery winnings, you must submit the W-2G(s)
with your return. 26 00
27. Gross Conservation Easement Credit from the DR 1305G line 33, you must
submit the DR 1305G with your return. 27 00
28. Innovative Motor Vehicle and Innovative Truck Credit from form DR 0617, you must
submit the DR 0617(s) with your return. 28 00
29. Business Personal Property Credit: Use the worksheet in the 112 book instructions
to calculate, you must submit copy of assessor’s statement with your return. 29 00
30. Renewable Energy Tax Credit from form DR 1366 line 86, you must submit the
DR 1366 with your return. 30 00

31. Electing Pass-Through Entity Owner Tax Credit (see instructions). 31 00
32. Credit for conversion costs to an employee-owned business model. You must
submit the certificate from the Office of Economic Development with your return. 32 00

33. Sum of lines 25 through 32 33 00

34. Net tax due. Subtract line 33 from line 24 34 00

35. Penalty 35 00

36. Interest 36 00

37. Estimated tax penalty due 37 00

38. Total due. Enter the sum of lines 34 through 37 38

39. Overpayment, subtract line 24 from line 33 39 00

40. Amount from line 39 to carry forward to the next year’s estimated tax 40 00

41. Amount from line 39 to be refunded 41 00

Routing Number Type: Checking Savings
Direct
Account Number
Deposit
The State may convert your check to a one-time electronic banking transaction. Your bank account may be debited as early as the same day received by the State. If converted, your check
will not be returned. If your check is rejected due to insufficient or uncollected funds, the Department of Revenue may collect the payment directly from your bank account electronically.

File and pay at: Colorado.gov/RevenueOnline or
Mail and Make Checks Payable to: Colorado Department of Revenue
Denver, CO 80261-0006

- 14 -

Enlarge image

                                             DR 0112 (11/28/22)
                                             COLORADO DEPARTMENT OF REVENUE                Form 112
*220112==49999*                              Tax.Colorado.gov
                                             Page 4 of 4
Name                                                                         Account Number

C. The corporation’s books are in care of: 
Last Name                                    First Name                      Middle Initial Phone Number

Address                                                              City                       State     ZIP

D. Business code number per federal return (NAICS)        E. Year corporation began doing business in Colorado

F.  Do you want to allow the paid preparer shown below to discuss this return and any related 
                                                                                                          Yes No
   information with the Colorado Department of Revenue? See the instructions.
G. Kind of business in detail

H.  Has the Internal Revenue Service made any adjustments in the corporation’s income or tax 
                                                                                                          Yes No
   or have you filed amended federal income tax returns at any time during the last four years? 
If yes, for which year(s)? (YYYY)

Did you file amended Colorado returns to reflect such changes or submit copies of the 
                                                                                                          Yes No
Federal Agent’s reports? 
Last Name of person or firm preparing return              First Name                                         Middle Initial

Address of person or firm preparing return                                                      Phone Number

City                                                                                            State     ZIP

Under penalties of perjury in the second degree, I declare that I have examined this return and to the best of my knowledge is true, 
correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Signature or Title of Officer                                                              Date (MM/DD/YY)

                          Do Not Submit Federal Return, Forms or Schedules when Filing this Return

   If you are filing this return with a check or payment,    If you are filing this return without a check or payment, 
   please mail the return to:                                please mail the return to:

   COLORADO DEPARTMENT OF REVENUE                            COLORADO DEPARTMENT OF REVENUE
   Denver, CO 80261-0006                                     Denver, CO 80261-0005

These addresses and ZIP codes are exclusive to the Colorado Department of Revenue, so a street address is not required.

- 15 -

Enlarge image

DR 0112RF (10/24/22)
COLORADO DEPARTMENT OF REVENUE
*220112RF19999* Tax.Colorado.gov
Page 1 of 2

2022 Schedule RF —
Apportionment Schedule
Complete this form in accordance with section 39-22-303.6 C.R.S., and the regulations thereunder.

Name Account Number

1. Total modified federal taxable income from the DR 0112 line 13 1
Apportionable Income Apportioned to Colorado By Use of the Receipts Factor
Do not include foreign source income modified out on the DR 0112 line 9.
Colorado Everywhere
2. Gross receipts from the sale of
tangible personal property 2
3. Gross receipts from the sale
of services 3
4. Gross receipts from the sale, rental,
lease, or license of real property 4
5. Gross receipts from the rental,
lease, or license of tangible
personal property 5
6. Gross receipts from the sale, rental,
lease, or license of intangible property 6
7. Distributive share of partnership
factors 7
8. Total receipts (total of lines 2
through 7 in each column) 8

9. Line 8 (Colorado) divided by line 8 (Everywhere) 9
Complete Lines 10 and 13 only if nonapportionable income is being directly allocated. If all income is being
treated as apportionable income, enter 0 (Zero) on Lines 10 and 13.

10. Less income directly allocable to any state, including Colorado
(a) Net rents and royalties from
real or tangible property

(b) Capital gains and losses
Nonapportionable
Income (c) Interest and dividends
Only
(d) Patents and copyright royalties

(e) Other nonapportionable income

(f) Total income directly allocable [add lines (a) through (e)] 10

11. Modified federal taxable income subject to apportionment, line 1 less line 10 11

12. Income apportioned to Colorado, line 9 multiplied by line 11 12
Do not submit federal return, forms or schedules when filing this return.

- 16 -

Enlarge image

                                                 DR 0112RF (10/24/22)
                                                 COLORADO DEPARTMENT OF REVENUE
*220112RF29999*                                  Tax.Colorado.gov
                                                 Page 2 of 2
Name                                                                                          Account Number

13.   Add income directly allocable to Colorado: 
                (a) Net rents and royalties from 
                    real or tangible property

                (b) Capital gains and losses
Nonapportionable
     Income     (c) Interest and dividends
     Only
                (d) Patents and copyright royalties

                (e) Other nonapportionable income

                (f) Total income directly allocable to Colorado [add lines (a) through (e)] 13
14.   Total income apportioned and allocated to Colorado, sum of lines 12 and 13(f).  
Enter here and on the DR 0112 line 14                                                       14

15.  Pursuant to §39-22-303.6(8) C.R.S., taxpayer elects to treat all income as apportionable income for the tax 
     year covered by this return

- 17 -

Enlarge image

Page 17
Instructions For Schedule C

Schedule C must be completed if the corporation is part length charge.” (See U.S. Treasury Regulation
of an affiliated group as defined in § 39-22-303(12), 1.482-2(b)(3).)
C.R.S., without regard to the minimum property and 3. Is 20% or more of the corporation’s long-term
payroll requirements prescribed in § 39-22-303(12)(c), debt owed to or guaranteed by other affiliates or
C.R.S. is 20% or more of any other affiliate’s long-term
Enter information for the common parent on line 1. Lines debt owed to or guaranteed by the corporation?
2 through 6 are for subsidiary corporations. Submit 4. Does the corporation use patents, trademarks,
additional sheets if necessary. service marks, logos, trade secrets, copyrights
Sections A through C or other proprietary materials owned by other
Enter the corporation’s name, address, Colorado Account affiliates?
Number and Federal Employer Identification Number. 5. Are 50% or more of the members of the
Section D corporation’s board of directors also members
Taxpayers who are affiliated corporations, as described of the board of directors or corporate officers of
above, and who have more than 20% of their property other affiliates?
and payroll located within the United States must 6. Are 25% or more of the corporation’s 20 highest
complete Section D. ranking officers also members of the board of
The checkboxes in Section D are numbered from 1 to directors or corporate officers of other affiliates?
6 and correspond to the six numbered intercompany Section E
business relationships described below. For each affiliate Mark the checkbox in Section E if the corporation is included
listed on Schedule C, mark yes or no in the checkboxes in a combined report. Corporations included in a combined
of Section D, to indicate whether the below described report must have answered yes to three or more of the
intercompany business relationships did or did not exist intercompany business relationships referred to in Section D.
during the tax year and the two preceding tax years. Sections F
Intercompany Business Relationships For each subsidiary, enter the number (as designated on
1. Is 50% or more of the corporation’s gross the Schedule C) of the corporation that directly owns the
receipts from sales or leases to other affiliates subsidiary.
or is 50% or more of the corporation’s cost of Sections G through I
goods sold or leased from other affiliates? For each subsidiary listed, mark the checkbox to
2. Does the corporation receive 50% or more of indicate whether or not there was a change in ownership
the total annual value of each of five or more percentage, the ownership percentage at the close of the
of the following services from other affiliates: taxable period and the principle business activity.
advertising and public relations, accounting
and bookkeeping, legal, personnel, sales,
purchasing, research and development,
insurance, employee benefit programs? Do not
count services which are provided at an “arm’s

- 18 -

Enlarge image

DR 0112 Schedule C (07/15/22)
COLORADO DEPARTMENT OF REVENUE
*220112C=19999* Tax.Colorado.gov
Page 1 of 3

Schedule C — Colorado Affiliations Schedule
Do not submit federal return, forms or schedules when filing this return.
Parent
1. A. Name of Corporation B. Colorado Account Number

Address of Corporation City State ZIP C. FEIN

D. Intercompany Business Relationships (See Instructions)

1. Yes No 2. Yes No 3. Yes No 4. Yes No

5. Yes No 6. Yes No

E. Mark if corporation is included in combined return

F. Principal business activity

Subsidiary Corporations
2. A. Name of Corporation B. Colorado Account Number

Address of Corporation City State ZIP C. FEIN

D. Intercompany Business Relationships (See Instructions)

1. Yes No 2. Yes No 3. Yes No 4. Yes No

5. Yes No 6. Yes No

F. Owned by corporation number
E. Mark if corporation is included in combined return

H. % of ownership close of taxable period
G. Change in ownership % during taxable period Yes No

I. Principal business activity

Submit additional pages as needed

- 19 -

Enlarge image

DR 0112 Schedule C (07/15/22)
COLORADO DEPARTMENT OF REVENUE
*220112C=29999* Tax.Colorado.gov
Page 2 of 3
Parent Company Name Parent Company Account Number

3. A. Name of Corporation B. Colorado Account Number

Address of Corporation City State ZIP C. FEIN

D. Intercompany Business Relationships (See Instructions)

1. Yes No 2. Yes No 3. Yes No 4. Yes No

5. Yes No 6. Yes No

F. Owned by corporation number
E. Mark if corporation is included in combined return

H. % of ownership close of taxable period
G. Change in ownership % during taxable period Yes No

I. Principal business activity

4. A. Name of Corporation B. Colorado Account Number

Address of Corporation City State ZIP C. FEIN

D. Intercompany Business Relationships (See Instructions)

1. Yes No 2. Yes No 3. Yes No 4. Yes No

5. Yes No 6. Yes No

F. Owned by corporation number
E. Mark if corporation is included in combined return

H. % of ownership close of taxable period
G. Change in ownership % during taxable period Yes No

I. Principal business activity

Submit additional pages as needed

- 20 -

Enlarge image

DR 0112 Schedule C (07/15/22)
COLORADO DEPARTMENT OF REVENUE
*220112C=39999* Tax.Colorado.gov
Page 3 of 3
Parent Company Name Parent Company Account Number

5. A. Name of Corporation B. Colorado Account Number

Address of Corporation City State ZIP C. FEIN

D. Intercompany Business Relationships (See Instructions)

1. Yes No 2. Yes No 3. Yes No 4. Yes No

5. Yes No 6. Yes No

F. Owned by corporation number
E. Mark if corporation is included in combined return

H. % of ownership close of taxable period
G. Change in ownership % during taxable period Yes No

I. Principal business activity

6. A. Name of Corporation B. Colorado Account Number

Address of Corporation City State ZIP C. FEIN

D. Intercompany Business Relationships (See Instructions)

1. Yes No 2. Yes No 3. Yes No 4. Yes No

5. Yes No 6. Yes No

F. Owned by corporation number
E. Mark if corporation is included in combined return

H. % of ownership close of taxable period
G. Change in ownership % during taxable period Yes No

I. Principal business activity

Submit additional pages as needed

- 21 -

Enlarge image

DR 0112CR (10/21/22)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
*220112CR19999* Page 1 of 2

2022 Credit Schedule for Corporations
Submit the DR 0112CR with your tax return do not attach the documents electronically, fill out and
• Use this schedule to determine which tax credits you submit the DR 1778 with your return and include all
are eligible to claim. required supporting documentation. Revenue Online
can also be used to file your return and attachments
• Be sure to submit the required supporting
electronically. Otherwise, include ALL required
documentation for each credit claimed, including
documents to your paper return.
supporting schedules.
• Dollar amounts shall be rounded to the nearest whole
• Most e-file software products and tax preparers have
dollar. Calculate percentages to the fourth decimal
the ability to submit attachments electronically. If you
place. Round to four significant digits, e.g. xxx.xxxx
Name of Corporation Colorado Account Number

Pass-through Entity Name Ownership % Entity Account Number

Enter in Section (A) the total credit generated in 2022 and any carryforward credit that is available from a prior year. Enter
in Section (B) the portion of the credit in Section (A) that is being used to offset tax in 2022. If Section (A) is larger than
Section (B), the credit can generally be carried forward to future years.

1. Tax liability from the DR 0112 line 18 1
A. The New Investment Tax Credit Section (A) Section (B)

2. $1,000 minus amount on line 7 2

3. Current year qualified investment 3

4. 1% of the amount on line 3 4

5. New investment tax credit carried over from prior year 5
6. Enter in Section (A) the total of lines 4 and 5. The amount
entered in Section (B) cannot exceed either the amount in
Section (A) or the amount on line 2. 6
B. Other Credits Credit Available Credit Used

(Column (A)) (Column (B))

7. Old investment tax credit 7

8. Crop and livestock contribution credit 8

9. Carry forward of prior year Historic property preservation
credit (per §39-22-514, C.R.S.). 9
10. Child Care Contribution credit, you must submit the DR 1317
with your return. 10
11. Child care center/family care home investment credit, you
must submit a copy of your facility license and a list of
depreciable tangible personal property with your return. 11
12. Employer child care facility investment credit, you
must submit a copy of your facility license and a list of
depreciable tangible personal property with your return. 12
13. School-to-Career investment credit, you must submit your
certification letter with your return. 13

- 22 -

Enlarge image

DR 0112CR (10/21/22)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
*220112CR29999* Page 2 of 2
Name Account Number

Credit Available Credit Used
(Column (A)) (Column (B))
14. Colorado works program credit, you must submit a copy
of the letter from the county Department of Social/Human
Services with your return. 14
15. Contaminated land redevelopment credit from line 10 of form
DR 0349, you must submit the DR 0349 with your return. 15
16. Aircraft manufacturer new employee credit, you must
submit the DR 0085 and DR 0086 with your return. 16
17. Colorado Job growth incentive credit, you must submit
certification from the EDC with your return. 17
18. Certified Colorado Disability Funding Committee License
Fee credit, you must submit a copy of the certification with
your return. 18
19. Affordable housing credit, you must submit the CHFA
certification with your return. 19
20. Carry forward of prior year Credit for food contributed to
hunger-relief charitable organizations, you must submit the
DR 0346 with your return. 20
21. Preservation of Historic Structures credit (per §39-22-
514.5, C.R.S.) carried forward from a prior year. 21
22. Preservation of Historic Structures credit (per §39-22-514.5,
C.R.S.), you must submit the certificate from OEDIT, History
Colorado, or local granting authority with your return. 22
23. If you are claiming the Preservation of Historic Structures
credit, enter your credit certificate number issued by
OEDIT, History Colorado, or local granting authority. 23
24. Rural Jump Start Zone credit, you must submit certificate
from Office of Economic Development AND the
DR 0113 with your return 24
25. Credit for employer contributions to employee 529 plan,
you must submit DR 0289 with your return. 25
26. Credit for employer paid leave of absence for live organ
donation. Employer must complete and submit form
DR 0375 with their return. 26
27. Total nonrefundable credits, add both columns from lines 6
through 26, exclude the certificate number on line 23. Enter
here and transfer column B to the DR 0112 line 19. 27
Limitation: The total credits entered on line 27B on this DR 0112CR may not exceed the tax on line 1.

- 23 -

Enlarge image

No text to extract.

- 24 -

Enlarge image

STATE OF COLORADO
DEPARTMENT OF REVENUE

Official State of
Colorado Publication

Old Investment Tax Credit A 10% investment credit is available for employer sponsored
The old investment tax credit is the sum of the old investment child care facility investment. See publication FYI Income 7 if
tax credit carry over, the current year old investment tax credit this applies to you.
and the old investment tax credit carry back. The current year
School-to-Career Investment Credit
credit is 10% of the federal current year determined pursuant
A credit of 10% of the current year investment in a qualified
to section 46 of the Internal Revenue Code on property located
school-to-career program is available. See publication FYI
in Colorado. The credit is limited to the first $5,000 of tax
Income 32 if this applies to you.
liability plus 25% of the tax in excess of $5,000. Excess credit
may be carried back three years and forward seven. See the Colorado Works Program Credit
department publication Corporate Income Tax Guide if this A credit of 20% of an employer’s expenditures to employ
applies to you. recipients of public assistance is available. See publication FYI
Income 34 if this applies to you.
Crop and Livestock Contribution Credit
A 25% credit is available for the donation of crops or livestock Contaminated Land Redevelopment Credit
to a charitable organization. See § 39-22-301(3), C.R.S. if this A credit is available for expenditures made to redevelop
applies to you. contaminated land in Colorado. See publication FYI Income 42
if this applies to you.
Child Care Contribution Credit
A 50% credit is available for qualifying contributions made to Aircraft Manufacturer New Employee Credit
promote child care in Colorado. See publication FYI Income 35 A credit is available to qualified aircraft manufacturers located in
if this applies to you. an aviation development zone. See publication FYI Income 62
if this applies to you.
Child Care Center/Family Care Home Investment Credit
A 20% investment credit is available for certain tangible Job Growth Incentive Credit
personal property used in the operation of a child care center, a Credits are approved and certified by the Colorado Economic
family child care home, or a foster care home. See publication Development Commission. A credit certificate issued by the
FYI Income 7 if this applies to you. Commission must be submitted with any return claiming this
Note! There are two credits that are available for the credit. Visit choosecolorado.com for more information about
preservation of historic properties and structures. Each credit qualifying.
has a different certification process and is subject to different Credit for Employer Paid Leave of Absence for Live Organ
limitations and qualification requirements. Donation
The Historic Property Preservation credit (§39-22- An income tax credit is available for employers who incurred
514, C.R.S.) The carryforward of prior year historic expenses during the tax year by paying an employee during his
property preservation credit must be claimed on line 9 of or her leave of absence period (not to exceed ten working days
the DR 0112CR. A credit of 20% of the cost of restoring or the hourly equivalent of ten working days per employee) for
certified historic property in Colorado is available. For more live organ donation and for the cost of temporary replacement
information on this credit, review FYI Income 1. help, if any, during an employee’s leave of absence period.
The amount of credit allowed is 35% of eligible expenses, as
The Preservation of Historic Structures credit (§39-22- defined in statute.(§39-22-540, C.R.S.). You may not claim a tax
514.5, C.R.S.) must be claimed on lines 21 through 23 of credit related to a leave of absence period for an employee who
the DR 0112CR. For more information on this credit, review you pay $80,000 or more in wages during the income tax year.
resources available online from the Colorado Office of Review the instructions on form DR 0375 for more information.
Economic Development or from History Colorado. You must submit the DR 0375 with your return.
Employer Child Care Facility Investment Credit

Certain credits require supplemental documentation or they might be denied. We strongly suggest that you submit
your documentation using the E-Filer Attachment option through Revenue Online. Otherwise, use form DR 1778,
supported e-file software, or include with your paper return. Guidance publications are available in the Tax Policy and
Research section at Tax.Colorado.gov

PDF file checksum: 1675555760

(Plugin #1/9.12/13.0)