Form DR1305F Gross Conservation Easement Credit Pass-Through Schedule - Colorado

What Is Form DR1305F?

This is a legal form that was released by the Colorado Department of Revenue - a government authority operating within Colorado. As of today, no separate filing guidelines for the form are provided by the issuing department.

FAQ

Q: What is Form DR1305F?
A: Form DR1305F is the Gross Conservation Easement Credit Pass-Through Schedule for Colorado.

Q: What is a conservation easement?
A: A conservation easement is a legal agreement between a landowner and a land trust or government agency that permanently limits uses of the land in order to protect its conservation values.

Q: What is the Gross Conservation Easement Credit Pass-Through Schedule used for?
A: The Gross Conservation Easement Credit Pass-Through Schedule is used to pass through and claim the gross conservation easement credit to the beneficiaries of the credit.

Q: Who needs to file Form DR1305F?
A: Taxpayers who are claiming a conservation easement credit in Colorado and want to pass it through to the beneficiaries need to file Form DR1305F.

Q: Is the Gross Conservation Easement Credit Pass-Through Schedule specific to Colorado?
A: Yes, the Gross Conservation Easement Credit Pass-Through Schedule is specific to Colorado.

Q: When is Form DR1305F due?
A: Form DR1305F is typically due on the same date as the income tax return, which is April 15th for most taxpayers.

Q: Can I claim a conservation easement credit without filing Form DR1305F?
A: No, in order to claim a conservation easement credit and pass it through to the beneficiaries, you must file Form DR1305F.