Form Dr 1305 - Gross Conservation Easement Donor Schedule
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2DR 1305 (08/06/15)
*151305==19999*
COLORADO DEPARTMENT OF REVENUE
Denver CO 80261-0005
Gross Conservation
Easement Donor Schedule
Last Name or Business Name
First Name
Middle Initial
SSN
Colorado Account Number
FEIN
Tax Year Ending
(YYYY)
The appropriate parts of this form must be attached to your
If your only activity is using credit transferred to you
Colorado income tax return each year you have activity
and/or carried forward from a previous year, then skip
regarding a gross conservation easement credit or remaining
to part G and do not file this main form DR 1305.
add back of a related federal charitable deduction. A jointly
filing couple should only submit one form.
Part A: New Donors
Complete this part if your name is on a new Tax Credit Certificate for this tax year. You must also submit the following
attachments:
1) Federal Form 8283 / Summary of Qualified Appraisal
2) Tax Credit Certificate from Division of Real Estate
1. Did you make this easement donation in order to get a permit or other
Yes
No
approval from a local or other governing authority?
2. Is this easement donation part of a series of transactions you have planned?
If this is the first donation of a planned series, then mark “yes” even though it
Yes
No
is possible that any future donations will not occur.
Part B: Members Of Pass-Through Entity Donors
Complete this part if you are a subsequent member of a donor entity. All members must file a return with this form in
order to claim and qualify their allocated credit.
3. Name of pass-through donor AND any subsequent entity(s) through which this credit is allocated to you, if applicable.
4. Colorado Account Number(s) of the pass-through entity(s), if applicable.
Part C: Donor Distribution of Credit
Complete this part each year you claim, transfer, or pass-through a credit. All donors must file a return with form
DR 1305 in order to claim and qualify their allocated credit.
5. Date of donation (deed completed)
(MM/DD/YY)
6. Tax Credit Certificate Number (for donations in 2011 and later)
(Do not enter dashes or periods)
7. Did you claim a federal income tax deduction from this conservation easement?
Yes. Complete Part D, unless you are a pass-through entity.
No
8. Total potential credit from this donation for all donors. See FYI Income 39 for the
appropriate calculation.
$
9. Your total percent interest in the easement. Always enter 4 digits after the decimal
%
point (nnn.nnnn %)
10. Your total allocated credit, line 8 multiplied by line 9. This amount is subject to the
federal charitable deduction addback in Part D below.
$
11. Credit transferred by pass-through entity donor(s) on your behalf, if applicable.
$
12. Credit you received from this donation, Line 10 minus Line 11.
$
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