DR 1305G: Gross Conservation Easement Credit Use Schedule (2025)
Colorado · Colorado DOR · Used for tax years 2025
DR 1305G is Colorado’s 2025 Gross Conservation Easement Credit Use Schedule. It reports the credit available, amounts used in prior years and this year, and amounts abandoned or carried forward to next year.
Who files this form
Complete the 2025 Colorado DR 1305G to report how you are using, carrying forward, or abandoning gross conservation easement credit on your tax return.
A disregarded entity that is not filing a return should be listed only in parentheses with the taxpayer that files.
What you'll need
The form asks for the following information:
- Your name, tax year beginning date, and identifying numbers, including SSN, Colorado Account Number, and FEIN fields.
- 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 or federal identification number, or Colorado Account Number.
- The Tax Credit Certificate Number for donations made in 2011 or later.
- The date you received each credit.
- Credit amounts available, used in prior years, used this year, abandoned, and carried forward.
For Line 30, use the amount you purchased, the amount from Line 16 of your most recent DR 1305, or the allocated amount available for each composite member, as applicable.
How to file
Complete a separate credit column for each credit and add pages as needed.
- Enter the taxpayer type, credit source, identifying information, certificate number when applicable, and date received on Lines 24–29.
- Enter the total credit available on Line 30 and credit used in prior years on Line 31.
- Subtract Line 31 from Line 30 to calculate Line 32.
- Enter credit used this year on Line 33 and credit abandoned on Line 34.
- Subtract Lines 33 and 34 from Line 32 to calculate the credit carried forward on Line 35.
Enter overall totals only on the final page. Transfer the Line 33 total to the Gross Conservation Easement Credit line on your main return.
The form lists this department address:
Colorado Department of Revenue
Denver CO 80261-0005
The supplied text does not specify a mailing or e-filing procedure.
Common mistakes
- Do not enter overall totals on every page. Enter them only on the final page.
- Do not include dashes or periods in the Tax Credit Certificate Number. This field applies only to donations made in 2011 or later.
- On Line 25, list yourself if you are a non-pass-through donor. If you are a pass-through entity filing a composite return, list the composite members.
- List a disregarded entity that is not filing a return only in parentheses with its filing taxpayer.
- Remember to enter the Line 33 total on your main return's Gross Conservation Easement Credit line.
Questions people ask
How much credit can I use this year?
Line 33 says the amount is generally limited to Net Tax after applying other credits. For a donor claiming a credit refund in a surplus year, the limit is an aggregate $50,000 for all taxpayers with credit from the donation.
How do I calculate the credit carried forward?
On Line 35, subtract the credit used this year on Line 33 and the credit abandoned on Line 34 from the credit available this year on Line 32.
What if I need more space to report credits?
Submit additional pages as needed, and enter overall totals only on the final page.
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.