DR 0349: Remediation of Contaminated Land Credit Use Schedule (2025)
Colorado · Colorado DOR · Used for tax years 2025
Form DR 0349 is Colorado’s 2025 Remediation of Contaminated Land Credit Use Schedule. It reports credit available, amounts used in prior years and this year, allocations to partners or shareholders, and credit carried forward to next year.
Who files this form
You must include the 2025 Colorado DR 0349 with your return if you are claiming the Remediation of Contaminated Land Credit.
Complete the “Use Of Credit” part if you are using or carrying forward credit on this tax return.
What you'll need
Have the following information ready to complete the schedule:
- Your name or business name and applicable tax identification and Colorado account numbers.
- Partnership or S corporation name, ownership percentage, and entity FEIN, if applicable.
- Your taxpayer type for each credit and the name of the person or entity from whom you received it.
- That person's or entity's SSN, ITIN, or federal identification number, or their Colorado account number.
- The tax credit certificate number and the date you received the credit.
- Credit amounts available, transferred or received through transfers, used in prior years, used this year, and carried forward.
- For partnerships and S corporations, credits allocated to partners and shareholders on Form DR 0106K.
How to file
Include DR 0349 with your tax return if you are claiming this credit. The form does not provide a mailing address or e-file instructions.
Enter each credit's details and calculate:
- Line 9: Subtract credit used in prior years on line 8 from total credit available on line 7.
- Line 10: For partnerships and S corporations only, enter credits allocated to partners and shareholders on Form DR 0106K. Enter the total on DR 0106CR, line 8B.
- Line 11: Enter the credit you are using this year.
- Line 12: Subtract the sum of lines 10 and 11 from line 9 to find the credit carried forward to next year.
Transfer the totals from lines 9 and 11 to the applicable return lines identified on the schedule. Attach additional pages if needed, and enter overall totals only on the final page.
Common mistakes
- Leaving out the schedule: The form says you must include it with your return if you are claiming this credit.
- Putting overall totals on more than one page: If you need additional pages, enter overall totals only on the final page.
Questions people ask
Do I complete this schedule if I am carrying credit forward?
Yes. The form says to complete the “Use Of Credit” part if you are using or carrying forward credit on this tax return.
What amount goes on line 7?
Enter the total credit less the amount transferred, or the amount received through transfers.
How do I calculate the credit carried forward to next year?
On line 12, enter line 9 minus the sum of lines 10 and 11.
Where can I find more information about the credit?
The form directs you to “Income Tax Topics: Remediation of Contaminated Land Credit” at Tax.Colorado.gov. You can also contact the Colorado Department of Revenue at 303-238-7378.