DR 1305E: Gross Conservation Easement Credit Transfer Schedule (2025)
Colorado · Colorado DOR · Used for tax years 2025
Colorado Form DR 1305E is the 2025 Gross Conservation Easement Credit Transfer Schedule. Donors use it to report credit transferred from a donation, including each transferee’s identifying information, transfer date, and credit amount. The total must equal Line 15 of Form DR 1305
Who files this form
Donors use the 2025 DR 1305E to report gross conservation easement credit transferred for the tax year, unless the transfers have been certified by the Division of Conservation.
When it's due
For tax year 2025, the schedule covers credit transfers made through the extension date for the return, usually October 15. The form does not state a separate filing deadline for this schedule.
What you'll need
Have the following information ready to complete the schedule:
- Tax credit certificate number, without dashes or periods.
- Taxpayer name, SSN or FEIN, Colorado account number, and tax year beginning.
- Each transferee’s name, SSN or FEIN, and Colorado account number.
- Each transfer’s date and credit amount.
- Line 15 of DR 1305, so you can check that the transfer total matches.
How to file
Complete Part E, Line 22, with the details of credit transferred from the donation for the tax year. Enter transfer dates in MM/DD/YY format. The total must equal Line 15 of DR 1305. Submit additional pages as needed.
The form lists this Department of Revenue address:
Colorado Department of Revenue
Denver CO 80261-0005
The supplied text does not give specific mailing or e-filing instructions.
Common mistakes
- Do not include dashes or periods in the tax credit certificate number.
- Make sure the total on Line 22 equals Line 15 of DR 1305.
- A disregarded entity that does not file a return should appear only parenthetically with its filing taxpayer.
- Submit additional pages if needed to list the transfers.
Questions people ask
Do I need this schedule if my transfers were certified by the Division of Conservation?
The form’s instruction to report transferred credit excludes transfers certified by the Division of Conservation.
What if I need more space to list transfers?
Submit additional pages as needed.
How should I enter transfer dates?
Use MM/DD/YY format.
Where can I find more information about the credit?
The form points to FYI Income 39 and Income Tax Topics: Conservation Easement Credit at Tax.Colorado.gov.