Colorado Fiduciary Tax Booklet - 2012 (Page 9 of 12) in pdf

Form 105 Schedule

Schedule E — Part-Year Resident/Nonresident Estate or Trust Apportionment Schedule

Federal Column

Colorado Column

1. Income, specify type ____________________________________

_______________________________________________________

Total Income ..................................................................................... 1

2. Deductions, specify _____________________________________

_______________________________________________________

Total Deductions ............................................................................... 2

3. Taxable income, line 1 minus line 2 .............................................. 3

4. Modifications from line 6, Form 105 ............................................. 4

5. Modified taxable income, line 3 plus or minus line 4 .................... 5

6. Amount on line 5, Colorado column divided by amount on line 5, federal column ................ 6

7. 4.63% of the amount on line 7, Form 105 .............................................................................. 7

8. Amount on line 7 multiplied by percentage on line 6, enter here and on line 8, Form 105 ..... 8

Schedule F — Fiduciary Alternative Minimum Tax Computation Schedule

Federal Column

Colorado Column

1. Fiduciary’s share of federal alternative taxable income minus

federal AMT exemption ................................................................ 1

2. Modifications from line 6, Form 105 ............................................. 2

3. Line 1 plus or minus line 2 ........................................................... 3

4. 3.47 % of the amount on line 3, federal column .......................... 4

5. Part-year/Nonresident estate or trust only, amount on line 3,

Colorado column divided by amount on line 3, federal column ........................................... 5

6. Part-year/Nonresident estate or trust only, amount on line 4

multiplied by percentage on line 5 ....................................................................................... 6

7. Enter normal tax from line 8, Form 105 ............................................................................... 7

8. Resident estate or trust enter amount by which line 4 exceeds line 7.

Nonresident estate or trust enter amount by which line 6 exceeds line 7.

Enter here and on line 9, Form 105 ..................................................................................... 8

Colorado Fiduciary Tax Booklet - 2012 Page 9