Form Dr 0076 - Certification Of Qualified Nature Of Enterprise Zone Rehabilitation Expenditures
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2DR 0076 (12/29/11)
COLORADO DEPARTMENT OF REVENUE
DENVER CO 80261-0005
Certification of Qualified Nature of
Enterprise Zone Rehabilitation Expenditures
INSTRUCTIONS
New — Beginning January 1, 2012, pre-certification is required prior to performing activities that are eligible for Enterprise Zone income
tax credits. Both pre-certification and the typical certification process can now be facilitated electronically through the Enterprise Zone
web page
PRE-CERTIFICATION INSTRUCTIONS
After reading and signing the affirmation statement for your business, give the form to your Enterprise Zone Administrator. Enterprise
Zone Administrators will sign their affirmation statement and return the form to the business.
Certification instructions: Complete any information, including name and address, that is currently available.
Complete this form only if you cannot do so electronically. Electronic submissions reduce errors that tend to delay the processing of
your applications and income tax returns.
For a list of Enterprise Zone Administrators visit
I certify that I am aware of the Enterprise Zone program, that Enterprise Zone tax credits are a contributing factor to the startup, expansion or relocation
of my business in the Enterprise Zone, and I acknowledge that this pre-certification is for activities that shall commence after the date that the Enterprise
Zone administrator signs this form to pre-certify, through the end of my business’s current income tax year.
Business Owner or Authorized Company Official Signature
Date
I, the duly authorized administrator of the above mentioned Enterprise Zone, hereby certify to the State of Colorado, Department of Revenue, that the
above named facility is entirely within the designated Enterprise Zone; and hereby
pre-certify this business in my Enterprise Zone.
Enterprise Zone Administrator
Date
For tax years beginning after August 6, 2002, this certification is public record and copies will be available from the enterprise zone administrator.
Check here if this certification is for an earlier
Tax year beginning date ________________________________________, 20______
tax year and is a confidential tax document:
This form certifies the qualified nature of the expenditures you made to rehabilitate for commercial use a building located in a Colorado
enterprise zone. At the time the expenditure was made, the building must have been at least 20 years old and completely vacant for at
least two years.
To claim the enterprise zone building rehabilitation credit:
• If filing electronically on line, you can expect an email from your Enterprise Zone Administrator within 3-4 business days of
submission. Or, if you must file on paper and would like a copy of this form returned to you by the Enterprise Zone Administrator,
be sure to enclose a self-addressed stamped envelope.
• Submit a copy of the certified form when you file your Colorado income tax return. Also submit copies of receipts, bills or any other
documentation you may have that will verify the amount of the qualified expenditures. Pass-through entities must also submit a
copy of the DR 0078a to specify the partner/shareholder name, ID number and amount of credit passed through to them.
QUALIFIED EXPENDITURES MEANS expenditures associated with exterior improvements, structural improvements, mechanical
improvements or electrical improvements necessary to put the building into a proper condition for the operation of a commercial enterprise.
Qualified expenditures may include expenditures associated with demolition, carpentry, sheetrock, plaster, painting, ceilings, fixtures,
doors, windows, sprinkler systems installed for fire protection purposes, roofing and flashing, exterior repair, cleaning, tuck pointing
and cleanup.
QUALIFIED EXPENDITURES DOES NOT INCLUDE soft costs such as the cost of appraisals; architectural, engineering and interior
design fees; legal, accounting and Realtor fees; loan fees; sales and marketing; closing; building permit, use and inspection fees; bids;
insurance; project signs and phones; temporary power; bid bonds; copying; and rent loss during construction. QUALIFIED EXPENDITURES
DOES NOT INCLUDE costs associated with acquisition; interior furnishings; new additions, except as may be required to comply with
building and safety codes; excavation; grading; paving; landscaping; and repairs to outbuildings.
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