DR 1305F: Gross Conservation Easement Credit Pass-Through Schedule (2025)
Colorado · Colorado DOR · Used for tax years 2025
Colorado Form DR 1305F is the 2025 Gross Conservation Easement Credit Pass-Through Schedule. It reports how a pass-through entity distributes the credit to its members, including each member’s percentage and amount of credit.
Who files this form
A pass-through entity must complete the 2025 DR 1305F to report how its gross conservation easement credit is passed through to its members.
If you are filing a composite return, enter any composite credit on DR 1305G. A disregarded entity that does not file a return should be listed only parenthetically with its filing taxpayer.
What you'll need
Have these details ready to complete the schedule:
- Tax credit certificate number, without dashes or periods.
- Taxpayer name, applicable identifying numbers, and tax year beginning.
- Each member’s name, SSN or FEIN, Colorado account number, percentage of credit, and credit amount.
If you are a donor, you will also need the amounts from DR 1305 Line 16 and DR 1305G Line 30 to check the required total.
Common mistakes
- Do not include dashes or periods in the tax credit certificate number.
- Enter any composite credit on DR 1305G if you are filing a composite return.
- List a disregarded entity that does not file a return only parenthetically with its filing taxpayer.
- If you are a donor, make sure the total of Line 23 plus DR 1305G Line 30 equals DR 1305 Line 16.
- Submit additional pages as needed to report member credit distributions.
Questions people ask
What does Line 23 report?
Line 23 lists the credit distributed to the entity’s members. For each member, provide the name, SSN or FEIN, Colorado account number, percentage of credit, and credit amount.
Where do I report composite credit?
If you are filing a composite return, enter any composite credit on DR 1305G.
What total must a donor check?
The total of Line 23 plus DR 1305G Line 30 must equal DR 1305 Line 16.
What if I need more room to list members?
Submit additional pages as needed.
Where can I find more information about this credit?
The form points to FYI Income 39 and Income Tax Topics: Conservation Easement Credit at Tax.Colorado.gov.