DR 1305 (06/14/22) 
                                                COLORADO DEPARTMENT OF REVENUE 
                                                Denver CO 80261-0005 
*221305==19999*                                 Tax.Colorado.gov
                                                Page 1 of 2

               2022 Gross Conservation Easement Donor Schedule
Last Name or Business Name                                                First Name                                  Middle Initial

SSN                              Colorado Account Number             FEIN                              Tax Year Ending (YYYY)

                                                                                                                      2022
The appropriate parts of the DR 1305 form series must be          If your only activity is using credit transferred to you 
included with your Colorado income tax return each year           and/or carried forward from a previous year, then skip to 
you have activity regarding a gross conservation easement         form DR 1305G and do not file this main form DR 1305.
credit or remaining addback of a related federal charitable 
deduction. A jointly filing couple should only submit one form.

Part A:  New Donors
Complete this part if you are claiming a new conservation easement donation for this tax year.

1.  Did you make this easement donation in order to get a permit or other approval from 
                                                                                                   Yes                 No
    a local or other governing authority?

2.  You must submit the following documents:
    a. Federal Form 8283, and 
    b. Tax Credit Certificate from Department of Regulatory Agencies.

Part B:  Members Of Pass-Through Entity Donors
Complete this part if you are a subsequent member of a donor entity.
3.  Name of pass-through donor AND any subsequent entity(s) through which this credit is allocated to you, if applicable.

4.  Account Number(s) of the pass-through entity(s), if applicable.

Part C: Donor Distribution of Credit
Complete a separate copy of this part for each donation or tax credit certificate you are claiming for the first time, transferring, 
or passing through for this tax year as a donor or member of a donor.
5.  Date of donation (deed completed) (MM/DD/YY)

6.  Tax Credit Certificate Number (Do not enter dashes or periods)

7.  Did you claim a federal income tax deduction from this conservation easement?

    Yes. Complete Part D, unless you are a pass-through entity.                   No

8.  Total potential credit from this donation or tax credit certificate for all donors. See 
    the tax credit certificate and/or FYI Income 39 and Income Tax Topics: Conservation 
    Easement Credit for the appropriate amount.                                                 $
9.  Your total percent interest in the easement. Always enter 4 digits after the decimal 
    point (nnn.nnnn %)                                                                                                     %
10. Your total allocated credit from this donation or tax credit certificate, line 8 multiplied 
    by line 9.                                                                                  $
    11.  Credit transferred or carried forward by pass-through entity donor(s) on your 
         behalf from this donation or tax credit certificate.                                   $

                                                   DR 1305 (06/14/22) 
                                                   COLORADO DEPARTMENT OF REVENUE 
                                                   Tax.Colorado.gov 
*221305==29999*                                    Page 2 of 2
Name                                                                                                 Account Number

12. Credit you received from this donation or tax credit certificate, subtract line 11 from 
    line 10                                                                                          $
13. Total credit you transferred from this donation or tax credit certificate for previous tax 
    years (through the extension date for your previous return, usually October 15).                 $
14. Your credit remaining from this donation or tax credit certificate, subtract line 13 from 
    line 12.                                                                                         $
15. Total credit from this donation or tax credit certificate that you transferred for this tax year 
    (through the extension date for this return, usually October 15). Provide details on DR 
    1305E, unless the transfer(s) has been certified by the Division of Conservation.                $
16. Your credit to use or pass-through from this donation or tax credit certificate, subtract 
    line 15 from line 14. If this amount is greater than $0, then you must account for it on 
    DR 1305F and/or DR 1305G.                                                                        $
Part D:  Donor Addback Of Federal Deduction
Complete this part each year you claim, use, or carryforward a federal charitable deduction from a conservation easement.
                                                      From New Easement      From All Prior 
             Addback Calculation                                                                                   Totals
                                                          Donations Only Easement Donations
17. Total potential addback from this donation, 
    including multiple tax credit certificates. 
    Multiply line 9 by the total potential federal 
    deduction from this donation for all donors, 
    up to the amount on which the credit is based.     $
18. Addback in prior years from this donation, 
    including multiple tax credit certificates.        $
19. Potential addback for this year. Subtract line 18 
    from line 17, and also enter the addback carried 
    forward from all prior easement donations.          $                 $                             $
20. Addback for this year. Enter the smaller of Line 
    19 or your allowed federal deduction from these 
    easements. Include the total as an addition to 
    federal taxable income on your return.             $                  $                             $
21. Potential addback carried forward to next year, 
    subtract line 20 from line 19.                      $                  $                            $
Parts E–G:  Include As Applicable
For paper returns, see the separate forms DR 1305E, DR 1305F, and DR 1305G.
                                   Submit additional pages as needed.
              For additional information regarding the gross conservation easement credit,
             see FYI Income 39 and Income Tax Topics: Conservation Easement Credit at Tax.Colorado.gov