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                                                                  DR 0113 (11/07/22)
                                                                  COLORADO DEPARTMENT OF REVENUE
                                                                  Tax.Colorado.gov
*DO=NOT=SEND*

                  Rural Jump-Start Zone Credit Schedule
                                                                  Instructions
Use this schedule to calculate and claim a Rural Jump-            *                 For sole proprietorships of Colorado nonresident 
Start Zone Credit. Round dollar amounts to the nearest                              individuals, new business income included in line 15 of 
whole dollar. Calculate percentages to the fourth decimal                           DR 0104PN
place. Round to four significant digits, e.g. xxx.xxxx            C corporations complete section C to calculate the amount 
Complete Section A to determine your apportionment                of new business income credit allowed. Transfer the amount 
factor for the new business credit. This apportionment            on line 10 of the DR 0113 to line 24 of the DR 0112CR.
factor applies if you conduct business both inside and            Complete section D if you are an individual with eligible 
outside of the Rural Jump-Start Zone boundaries. If               new hire wages and/or new business income.
100% of your business property and payroll are within 
Rural Jump-Start Zone boundaries, you may skip the                **   To complete line 12, if the individual is a partner 
worksheet, enter “100%” on line 1 and line 2 of the DR                              or shareholder, include on line 12 only the partner 
0113 form, and continue to complete the form.                                       or shareholder’s share of the rural jump-start new 
                                                                                    business income calculated by the partnership or S 
Complete Section B to calculate your Rural Jump-                                    corporation.
Start Zone new business income using the income 
apportioned to Colorado and the property and payroll              ***   To complete line 14 for resident individuals, federal 
factor for the new business credit. To complete line 5, the                         adjusted gross income plus the sum of lines 3 through 
business income that is apportioned to Colorado can be                              6 of Form 104 (not including any charitable contribution 
found on your return in the following locations:                                    addback) minus all subtractions on Form DR 0104AD, 
* For C corporations, line 12 of DR 0112RF                                          except qualifying charitable contributions on Line 11.
* For S corporations and partnerships, line 11 of                 To complete line 14 for nonresident individuals, line 33 of 
  DR 0106 Part IV                                                 Form DR 0104PN.
* For sole proprietorships of Colorado resident                   Transfer the amount on line 17 of the DR 0113 to line 42 
  individuals, net profit or loss from line 31 of Federal         of the DR 0104CR.
  Schedule C

  To claim the credit you must include a copy of the credit certificate you received with your return.
  Use this worksheet to compute your property and payroll factors within the rural jump-start zone.

1. Computation of the property factor:
                                                                  (1) Within the zone                         (2) Total
                                                    (Beginning)   (Ending)            (Beginning)                      (Ending)
  (a) Inventories ................................
  (b) Land .........................................
  (c) Buildings and Equipment ..........
  (d) Other property (explain) ...........
  (e) Total (a) through (d) ..................
  ( f ) Average ..................................................

  (g) Leased Property (attach schedule) ........                                    ..........................
  (h) Total (f) and (g) .......................................                     ..........................
  ( i ) Percentage 1(1)(h) to 1(2)(h). Transfer this percentage to line 1 of the DR 0113 form ........................ 1                  %

2. Computation of the payroll factor:
  (a) Compensation paid during the taxable year within the zone
  (b) Total compensation paid during the taxable year
  (c) Percentage 2(a) to 2(b). Transfer this percentage to line 2 of the DR 0113 form ...................... 2                            %



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                                                DR 0113 (11/07/22)
                                                COLORADO DEPARTMENT OF REVENUE
                                                Tax.Colorado.gov
*220113==19999*                                 Page 1 of 1

                          Rural Jump-Start Zone Credit Schedule

Last Name or Business Name

First Name                                                                               Middle Initial

SSN or ITIN                                                     FEIN

Mailing Address

City                                                                         State    ZIP

Section A – Apportionment factor calculation for new business credit
1.   Enter the property factor as a percentage. 
     Use the worksheet in the instructions to calculate the property factor.       1                   %
2.   Enter the payroll factor as a percentage. 
     Use the worksheet in the instructions to calculate the payroll factor.        2                   %

3.   Line 1 plus line 2                                                            3                   %

4.   Average factor, line 3 divided by the number 2                                4                   %
Section B – New business income apportionment

5.   Business income apportioned to Colorado*                                      5                   00

6.   Rural jump-start new business income, line 4 times line 5                     6                   00
Section C – New business credit calculation for C corporations

7.   Colorado taxable income, line 17 of Form DR 0112                              7                   00

8.   Line 6 divided by line 7                                                      8                   %

9.   Colorado tax, line 18 of Form DR 0112                                         9                   00

10.  New business credit, line 8 times line 9                                      10                  00
Section D – New business and new hire credit calculation for individuals
11.  New hire wages paid by the new business for work performed in the rural  
     jump-start zone                                                               11                  00

12.  Rural jump-start new business income, line 6**                                12                  00

13.  Total, line 11 plus line 12                                                   13                  00

14.  Modified Colorado adjusted gross income***                                    14                  00

15.  Line 13 divided by line 14                                                    15                  %

16.  Colorado tax plus AMT, sum of lines 10 and 11 on Form 104                     16                  00

17.  Credit, line 15 times line 16                                                 17                  00






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