DR 0112CR: Credit Schedule for Corporations (2025)
Colorado · Colorado DOR · Used for tax years 2025
Colorado Form DR 0112CR is the Credit Schedule for Corporations. It reports tax credits claimed for the year, including applicable credits carried forward from prior years.
Who files this form
Corporations use the 2025 DR 0112CR to determine which listed tax credits they are eligible to claim. Submit the schedule with your tax return when claiming these credits, including eligible credits carried forward from prior years.
Each credit has its own eligibility requirements and supporting documents.
What you'll need
Have your corporation’s name, Colorado Account Number, and tax liability from DR 0112, line 19, available. The schedule also has fields for a partnership or S corporation’s name, ownership percentage, and CAN or FEIN.
Submit the required documents for each credit you claim:
- Child Care Contribution: DR 1317.
- Child care center/family care home investment or employer child care facility investment: A copy of your facility license and a list of depreciable tangible personal property.
- Remediation of Contaminated Land: A copy of the CDPHE certification and DR 0349.
- Job Growth Incentive: The credit certification from OEDIT.
- CHFA Housing Credits: CHFA certification.
- Preservation of Historic Structures, line 17: A certificate from OEDIT, History Colorado, or the local granting authority. Enter the certificate number on line 18.
- Rural Jump Start Zone: The credit certificate from the Office of Economic Development and International Trade and DR 0113.
- Employer contributions to an employee 529 plan: DR 0289.
- Homeless Contribution: The credit certificate issued by the approved nonprofit organization. Enter the certificate number on line 23.
- Nonrefundable Residential Energy Storage Systems: DR 1307.
- Enterprise Zone Contribution: A copy of the OEDIT credit certificate.
Include any required supporting schedules.
How to file
Complete the schedule
- Enter your identifying information. The corporation name and account identification on page 2 must match page 1.
- Enter the tax liability from DR 0112, line 19, on line 1.
- In Column A, enter credits generated in 2025 and available carryforward credits. In Column B, enter the portion used to offset tax in 2025.
- Total each column for lines 2 through 26 on line 27, excluding the certificate numbers on lines 18 and 23. Transfer line 27, Column B, to DR 0112, line 20.
Submit with your return
Submit DR 0112CR with your tax return and all required supporting documents.
- Electronically: Revenue Online can be used to file your return and attachments. The instructions strongly recommend its E-Filer Attachment option for documentation. Supported e-file software or a tax preparer may also submit attachments electronically.
- If you do not attach documents electronically: Complete and submit DR 1778 with your return and include the required supporting documentation.
- Paper return: Include all required documents with your paper return.
The supplied text does not give a mailing address.
Common mistakes
- Leaving out supporting documents. The instructions warn that certain credits might be denied without supplemental documentation.
- Exceeding the credit limit. Line 27, Column B, cannot exceed the tax on line 1.
- Adding certificate numbers to credit totals. Exclude lines 18 and 23 when calculating line 27.
- Claiming new credits on carryforward-only lines. The instructions prohibit new claims for the Crop and Livestock Contribution, School-to-Career, Colorado Works Program, Aircraft Manufacturer New Employee, Certified Colorado Disability Funding Committee License Fee, and employer paid leave for live organ donation credits.
- Using the wrong historic preservation line. Claim prior-year Historic Property Preservation credit on line 5. Use lines 16 through 18 for Preservation of Historic Structures credit.
- Putting enterprise zone investment credits on this schedule. Claim those credits on DR 1366.
- Ignoring rounding instructions. Round dollar amounts to the nearest whole dollar and calculate percentages to the fourth decimal place.
Questions people ask
What is the difference between Columns A and B?
Column A shows the total credit generated in 2025 plus available prior-year carryforwards. Column B shows the amount used to offset tax in 2025.
Can unused credits be carried forward?
Generally, when Column A exceeds Column B, the unused credit can be carried forward, subject to the credit’s rules. For example, prior-year old investment tax credits may be carried forward up to seven years, while prior-year new investment tax credits may be carried forward up to three years.
Can unused residential energy storage credit be refunded or carried forward?
No. Any amount of the Nonrefundable Residential Energy Storage Systems Credit that exceeds the building owner’s income tax due is not refunded and cannot be carried forward. Use the amount from DR 1307, line 3, and submit that form with your return.
How do I report the employer contribution credit for an employee 529 plan?
Complete DR 0289, enter the amount from that form on DR 0112CR, line 20, and submit DR 0289 with the schedule.