DR 1705 (10/11/22)
                                              COLORADO DEPARTMENT OF REVENUE
                                              Tax.Colorado.gov
*221705==19999*                               Page 1 of 1

                       2022 SALT Parity Act Election Form

A partnership or S corporation may, on an annual basis,       Use this form only if the entity is making the election 
elect to be subject to tax at the entity level under the SALT under the SALT Parity Act for tax year 2022. Mail the 
Parity Act (section 39-22-343, C.R.S.). This is a binding     completed form to the Department of Revenue, Denver, 
election on the pass-through entity and all owners, and the   Colorado 80261.
election is irrevocable for tax year 2022. The pass-through 
entity will be expected to file and pay Colorado state 
income tax at the entity level. This election may also be 
made on the DR 0106.

For the calendar year 2022 or the fiscal year:
Beginning (MM/DD/22)                                          Ending (MM/DD/YY)

FEIN

Colorado Account Number

Organization Name

Street Address

City                                                                           State ZIP

I attest that this pass-through entity is making an election under the SALT Parity Act (section 39-22-343 C.R.S.) for 
tax year 2022. By signing below, I warrant that I am duly authorized to do so and to bind the entity named herein 
to this election.
Signature                                                                            Date (MM/DD/YY)

Title