Enlarge image | DR 1305G (06/14/22) COLORADO DEPARTMENT OF REVENUE Denver CO 80261-0005 *221305G=19999* Tax.Colorado.gov Page 1 of 1 2022 Gross Conservation Easement Credit Use Schedule Last Name or Business Name First Name Middle Initial SSN Colorado Account Number FEIN Tax Year Ending 2022 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. b. c. d. e. Totals a transferee a transferee a transferee a transferee (Include additional 24. What type of taxpayer pages if necessary, and are you for each credit? only enter overall totals a type of donor a type of donor a type of donor 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 |