Form 104 - Colorado Individual Income Tax - 2011 (Page 15 of 24) in pdf

Part V — Other Credits

Column(a)

Column(b)

30. Plastic recycling investment credit (See FYI 56) ............................................... 30

Plastic recycling net expenditures amount $_____________

Submit a copy of the receipt and other required documentation when claiming this credit.

31. Colorado minimum tax credit (See FYI 14) ....................................................... 31

2011 federal minimum tax credit $ ___________

32. Historic property preservation credit (See FYI 1) .............................................. 32

2011 credits reported in column (a) must be carried forward to 2012.

Submit a copy of the verification form or copy of the federal credit calculation when

claiming this credit.

33. Child care center investment credit (See FYI 7) ............................................... 33

Submit proof that you operate a licensed child care facility when claiming this credit.

34. Employer child care facility investment credit (See FYI 7) ................................ 34

Submit proof that you operate a licensed child care facility when claiming this credit.

35. School-to-career investment credit (See FYI 32) .............................................. 35

Submit a copy of your certification letter when claiming this credit.

36. Colorado works program credit (See FYI 34).................................................... 36

Submit a copy of the letter from the county Dept of Social/Human Services when

claiming this credit.

37. Child care contribution credit............................................................................. 37

Credits for 2011 donations reported in column (a) must be carried forward

to a 2013 return. (See FYI 35)

Donation amount $ _______________ Date of last donation ______________

Submit a copy of Form DR 1317 when claiming this credit.

38. Rural technology enterprise zone credit (carryforward from 2004 only) (See FYI 36) ...38

Submit a copy of the PUC certification when claiming this credit.

39. Long term care insurance credit (See FYI 37) .................................................. 39

Submit a copy of a year-end statement disclosing the premiums paid when claiming this

credit.

40. Contaminated land redevelopment credit (See FYI 42) .................................... 40

Submit a copy of the CDPHE certification when claiming this credit.

41. Low-income housing credit (carryforward from 2002 only) (See FYI 46 ) ......... 41

Submit a copy of the CHFA certification when claiming this credit.

42. Aircraft manufacturer new employee credit (See FYI 62) ................................. 42

Submit a copy of forms DR 0085 and DR 0086 when claiming this credit.

43. Gross conservation easement credit (See FYI 39) ........................................... 43

Submit form DR 1305 when claiming this credit. Easement donors must also submit

the additional required documentation, including the full easement appraisal. Due to the

large amount of data required, it is strongly suggested that this information be provided

electronically through Revenue Online to avoid problems with lost data.

44. Job growth incentive tax credit (See FYI 66) .................................................... 44

45. Colorado innovation investment tax credit (See the Income Tax Index) ........... 45

46. Alternative fuel refueling facility credit (carryforward from 2010 only) (See the

Income Tax Index) ............................................................................................. 46

47. Nonrefundable alternative fuel vehicle credit (carryforward from 2009 only)

(See FYI 9) ........................................................................................................ 47

48. Total of lines 30 through 47, column (b) ..........................................................................................48

49. Total non-refundable credits, add lines 21, 29 and 48. Enter here and on

line 19 of Form 104. ........................................................................................................................49

50. If the total entered on line 49 of this Form 104CR exceeds the total of lines 15 and 16, Form 104, see the

limitation at the bottom of this form.

Credits to be carried forward to 2012: __________________________________________________________________

________________________________________________________________________________________________

LIMITATION: The total credits you claim on line 49 of this Form 104CR are non-refundable credits so the total credits used may not exceed the total tax

reported on lines 15 and 16 of your income tax return, Form 104. Most unused 2011 credits can be carried forward to tax year 2012. If the total credits available

exceed the total tax due for 2011, or if you are carrying forward credits that cannot be used in 2011, list the credit type(s) and excess amount(s) on line 50.

Form 104 - Colorado Individual Income Tax - 2011 Page 15

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