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This version of the form is not currently in use and is provided for reference only. Download this version of
Form DR1305F
for the current year.
Form DR1305F Gross Conservation Easement Credit Pass-Through Schedule - Colorado
What Is Form DR1305F?
This is a legal form that was released by the Colorado Department of Revenue - a government authority operating within Colorado. As of today, no separate filing guidelines for the form are provided by the issuing department.
FAQ
Q: What is Form DR1305F?A: Form DR1305F is the Gross Conservation Easement Credit Pass-Through Schedule used in Colorado.
Q: What is the purpose of Form DR1305F?A: The purpose of Form DR1305F is to calculate and report the Gross Conservation Easement Credit Pass-Through in Colorado.
Q: Who needs to file Form DR1305F?A: Individuals or entities that are pass-through entities for Colorado gross conservation easement credits need to file Form DR1305F.
Q: What is a pass-through entity?A: A pass-through entity is a business entity that does not pay income tax itself, but passes its income, deductions, and credits to its owners or shareholders.
Q: What is the Gross Conservation Easement Credit?A: The Gross Conservation Easement Credit is a tax credit available in Colorado for the donation of a qualified conservation easement.
Q: What is a qualified conservation easement?A: A qualified conservation easement is a legal agreement between a property owner and a qualified organization, which permanently restricts the development and use of the property for conservation purposes.
Q: How is the Gross Conservation Easement Credit calculated?A: The Gross Conservation Easement Credit is calculated based on a percentage of the qualified conservation easement donation value.
Q: When is Form DR1305F due?A: Form DR1305F is due on the 15th day of the 4th month following the close of the pass-through entity's tax year.
Form Details:
- Released on October 8, 2021;
- The latest edition provided by the Colorado Department of Revenue;
- Easy to use and ready to print;
- Quick to customize;
- Compatible with most PDF-viewing applications;
- Fill out the form in our online filing application.
Download a fillable version of Form DR1305F by clicking the link below or browse more documents and templates provided by the Colorado Department of Revenue.
