DR 0348T: Remediation of Contaminated Land Credit Transfer Schedule (2025)
Colorado · Colorado DOR · Used for tax years 2025
Colorado Form DR 0348T is the 2025 Remediation of Contaminated Land Credit Transfer Schedule. It reports credit amounts transferred, along with each transferee’s name and taxpayer identification number, the transfer date, and the tax credit certificate number.
Who files this form
You must include DR 0348T with your return if you are claiming the Remediation of Contaminated Land Credit.
The schedule reports the amount of credit you transferred for tax year 2025, including 2025 credits transferred through the due date for the return.
When it's due
For tax year 2025, include credits transferred through the due date for the return, which the form describes as “usually April 15.” The form does not specify the calendar year for that April 15 date.
What you'll need
Have the following information ready to complete the schedule:
- Your name or business name, applicable taxpayer identification number, and Colorado Account Number.
- Each transferee’s name and SSN, ITIN, or FEIN.
- The date of each transfer and the amount of credit transferred.
- The tax credit certificate number issued by the Colorado Department of Public Health and Environment when the transfer agreement was filed.
If the transferor or transferee is a disregarded entity, you will also need the filing taxpayer’s name and taxpayer identification number, along with the disregarded entity’s name.
How to file
Complete the schedule with the details of credits transferred for tax year 2025. Submit additional pages as needed.
Include the schedule with your return if you are claiming this credit. The form does not provide a mailing address or e-file instructions.
Common mistakes
- Leaving out the schedule: The form says you must include it with your return if you are claiming this credit.
- Leaving out transfers made through the return due date: Include 2025 credits transferred through that date.
- Using the wrong name or ID for a disregarded entity: List the filing taxpayer’s name followed by the disregarded entity’s name in parentheses. Use the filing taxpayer’s SSN, ITIN, or FEIN.
- Omitting the certificate number: List the tax credit certificate number issued when the transfer agreement was filed.
Questions people ask
Which certificate number should I enter?
Enter the tax credit certificate number issued by the Colorado Department of Public Health and Environment when the transfer agreement was filed.
What if I need more space to list transfers?
Submit additional pages as needed.
How do I list a disregarded entity?
If either party is a disregarded entity, list the filing taxpayer’s name followed by the entity’s name in parentheses. List the filing taxpayer’s SSN, ITIN, or FEIN.
Where can I get more information about the credit?
See “Income Tax Topics: Remediation of Contaminated Land Credit” at Tax.Colorado.gov, or contact the Colorado Department of Revenue at 303-238-7378.