DR 1305: Gross Conservation Easement Schedule (2025)
Colorado · Colorado DOR · Used for tax years 2025
Colorado Form DR 1305 is the 2025 Gross Conservation Easement Donor Schedule. It reports conservation easement donations, the allocation and transfer of related tax credits, and any required addback of a related federal charitable deduction.
Who files this form
Include the appropriate parts of the DR 1305 form series with your Colorado income tax return each year you have activity involving a gross conservation easement credit or a remaining addback of a related federal charitable deduction.
For tax year 2025:
- Complete Part A if you are claiming a new conservation easement donation.
- Complete Part B if you are a subsequent member of a donor entity.
- Complete a separate Part C for each donation or tax credit certificate you are claiming for the first time, transferring, or passing through as a donor or member of a donor.
- Complete Part D each year you claim, use, or carry forward a federal charitable deduction from a conservation easement.
If your only activity is using credit transferred to you and/or carried forward from a previous year, use DR 1305G instead. Do not file the main DR 1305. A jointly filing couple should submit only one form.
When it's due
For tax year 2025, line 15 includes credit transfers made through the extension date for this return, described on the form as “usually October 15.” Line 13 includes transfers for previous tax years through the extension date for the previous return, also described as “usually October 15.”
The form does not print a separate filing due date for DR 1305.
What you'll need
New donors must submit both:
- Federal Form 8283.
- A Tax Credit Certificate from the Department of Regulatory Agencies.
To complete the applicable parts, have your donation date, tax credit certificate number, ownership percentage, credit amounts, and prior transfer information available. Members of pass-through donor entities also need the applicable entity names and account numbers.
For Part D, you will need the federal deduction and prior addback amounts requested on the form. Include DR 1305E, DR 1305F, and/or DR 1305G as applicable.
How to file
Include the applicable DR 1305 forms with your Colorado income tax return.
For paper returns, use the separate forms DR 1305E, DR 1305F, and DR 1305G as applicable. Submit additional pages as needed.
The address printed on DR 1305 is:
Colorado Department of Revenue
Denver CO 80261-0005
The form does not provide e-filing instructions.
Common mistakes
- Do not file the main DR 1305 if your only activity is using transferred credit and/or credit carried forward from a previous year. Use DR 1305G.
- Do not submit separate forms for spouses filing jointly. Submit one form.
- Do not enter dashes or periods in the tax credit certificate number on line 6.
- Always enter four digits after the decimal point for your percentage interest on line 9.
- Use a separate Part C for each applicable donation or tax credit certificate.
- If line 16 is greater than $0, account for that amount on DR 1305F and/or DR 1305G.
- Include the total addback from line 20 as an addition to federal taxable income on your return.
Questions people ask
Do I need Part D if I claimed a federal deduction for the easement?
Line 7 directs you to complete Part D if you claimed a federal income tax deduction from the easement, unless you are a pass-through entity. Part D says to complete it each year you claim, use, or carry forward the related federal charitable deduction.
Do all credit transfers need details on DR 1305E?
Line 15 requires transfer details on DR 1305E unless the transfers have been certified by the Division of Conservation.
How do I calculate my allocated credit?
On line 10, multiply the total potential credit on line 8 by your percentage interest on line 9.
Where can I find more information about the credit?
The form refers you to FYI Income 39 and Income Tax Topics: Conservation Easement Credit at Tax.Colorado.gov.