Form Dr 1305 - Gross Conservation Easement Credit Schedule (Page 2 of 2) in pdf

c. Your total percent interest in the easement:

d. Your total allocated amount of credit, Line 5 multiplied by Line 9c. This amount is subject to the federal charitable

deduction addback in Part F.

10. Credit transferred by pass-through entity donor(s) on your behalf, if applicable.

11. Credit you received from this donation, Line 9d minus Line 10.

Part D: All Pass-Through Entities

Provide information here only for the entity filing this return. All credit must be transferred or distributed as of the due date of the return. The validity of

each credit share depends on a return being filed by the donor and any subsequent members.

12. Total credit transferred by this entity on behalf of its members. Provide detail in Part G.

13. Total credit distributed to this entity’s members. Sole donors, enter Line 5 minus Line 12. Joint donors and

members of pass-through donors, enter Line 11 minus Line 12. Also enter this amount on Form 106CR.

14. Detail of credit distributed to this entity’s members. Total must equal Line 13. Attach additional pages if necessary.

Name of Member

SSN or Colorado Account Number

Percent Ownership

Amount of Credit

Part E: All Non-Pass-Through Donors and Members

15. Total credit transferred by you. Provide detail in Part G.

16. Total credit available for your use. Sole donors, enter Line 5 minus Line 15. Joint donors and members of

pass-through donors, enter Line 11 minus Line 15.

17. Detail of your credit use. Total must equal line 16.

Credit used in this tax year

Credit used in prior years

Credit carried forward to next year

Credit abandoned

Part F: Federal Charitable Deduction Addback

18. Total potential addback. Sole donors, enter Line 5. Joint donors and members of pass-through donors, enter Line 9d.

If the federal charitable deduction is not being claimed or carried forward, then mark here and proceed to Part G.

19. Addback from this donation in prior years, if applicable.

20. Addback remaining, Line 18 minus Line 19.

21. Addback for this tax year. Enter the smaller of Line 20 or your allowed federal charitable deduction. Include this

amount as an addition to federal taxable income on y our return.

22. Potential addback carried forward, Line 20 minus Line 21.

Part G: Transfer of Credit To Other Taxpayers

23. Detail of all credit transferred (sold) by this taxpayer from this donation. Total must equal Line 12 or 15. Attach additional pages if necessary.

Enter all transfers through the due date of this return, usually April 15, including transfers for previous years.

Name of Transferee

SSN or Colorado Account Number

Date of Transfer

Amount of Credit

For additional information regarding the gross conservation easement credit, see FYI Income 39 and the Tax Information

Index at or contact the Department of Revenue at 303-238-7378.