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DR 0617 (10/19/22)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
*DO=NOT=SEND*
Innovative Motor Vehicle Credit and Innovative Truck Credit
Tax Year 2022 Instructions
Use this form to calculate the innovative motor vehicle and Vehicle Information
innovative truck credit available for the purchase or lease
Note: If ALL information is not completed in Vehicle
of a qualifying motor vehicle. Please visit Tax.Colorado.gov
Information, there will be delays processing your return
prior to completing this form to review our publications
and your credit may be denied. For trucks, the vehicle
about these credits.
weight rating is required in order to calculate the credit.
Complete Vehicle Information with the vehicle information
Lines 1-4. Enter the make, model, model year, and
for each vehicle before proceeding to Credit for Purchase
vehicle identification number (VIN) to identify the motor
or Lease of Qualifying Motor Vehicle or Truck. Credit for
vehicle or truck for which the credit is being claimed.
Purchase or Lease of Qualifying Motor Vehicle or Truck
Enter the complete and full manufacturer’s name of
shall be used for the purchase or lease of a qualifying
the vehicle make and model (for example, “Chevrolet”
motor vehicle or truck.
instead of “Chevy” or “Volkswagen” instead of “VW”.) If
No credit is allowed for CNG, LNG, and LPG trucks, multiple vehicles are eligible during this tax year, you
hydraulic hybrid conversions, idling reduction must complete a separate DR 0617 for each purchased
technologies, aerodynamic technologies, and clean fuel or leased vehicle or truck.
refrigerated trailers purchased, leased, or converted in
Line 5. Vehicle Type. Designate which type of vehicle
tax year 2022.
is being claimed. You may only mark one checkbox
You must complete a separate DR 0617 for each per form. Refer to FYI Income 69 available at
purchased or leased vehicle or truck. Tax.Colorado.gov for more information.
You must submit the completed form DR 0617, along • Passenger Motor Vehicle consists of a
with copies of the vehicle registration and vehicle invoice, private electric or plug-in hybrid electric
purchase agreement, or lease agreement with the income vehicle, including vans, capable of seating 12
tax form (DR 0104, DR 0112, etc.) on which you are passengers or less (e.g., Chevrolet Volt, Nissan
claiming the credit. If claiming a credit that was assigned to Leaf, Mercedes-Benz B250e), but does not
you by a purchaser or lessee, please check ‘Yes’ checkbox. include motorhomes or trucks (e.g., Ford-150).
If yes, you must include a copy of the signed election
• Light Duty Electric Truck consists of an
statement (DR 0618) for each purchaser with your income
electric truck with a GVWR of less than or
tax return along with a DR 0617 for each credit/vehicle.
equal to 10,000 lbs but does not include a
If you are a transportation network company or are passenger motor vehicle.
claiming a credit that was assigned to you by a • Medium Duty Electric Truck consists of an electric
transportation network company, please check ‘Yes’ truck with a GVWR greater than 10,000 lbs. and up
checkbox. If claiming a credit assigned to you by a to 26,000 lbs.
transportation network company, you must include a
• Heavy Duty Electric Truck consists of an electric
copy of the signed election statement (DR 0618) for each
truck with a GVWR greater than 26,000 lbs.
credit/vehicle with your income tax return along with a DR
0617 for each credit/vehicle. Line 6. Enter the date the vehicle or truck was purchased or
leased. Enter mm/dd/yyyy.
If you checked yes, please provide the transportation
Line 7. Designate whether the vehicle was purchased
network company’s Public Utilities Commission (PUC)
new, leased, or long-term leased by a transportation
number. The PUC number is provided by the PUC for
network company by marking the appropriate check
commercial carriers of property, excluding household
box. You may only mark one check box on line 7.
goods, when providing transportation between points.
Line 8. Use Table 1 to determine the amount of your
Transportation network companies are companies involved credit and enter the corresponding dollar amount on line
in ride-sharing and other similar activities. Examples of these 8. Transfer this amount to the appropriate income tax
types of companies are Lyft, Uber, and other similar entities. form where requested.
