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DR 1366 (10/12/22)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
*DO=NOT=SEND*

2022 Enterprise Zone Credit and Carryforward Schedule
(See form which starts on the next page)
General Instructions be used to populate column A of the DR 0106CR form (Credit
Use this form to calculate enterprise zone credits earned Available for Colorado pass-through entities). The amount of the
in the current tax year and to report any carryforward pass-through credit that is passed through to resident members
amounts from previous years. Total non-refundable credit who will file a Colorado return should be entered in column B of
claimed cannot exceed the statutory limit or current year the DR 0106CR (Credit allocated to partners or shareholders not
tax liability. Any taxpayer who claims an enterprise included in this composite) and the amount of the pass-through
zone credit is statutorily required to file their returns credit that is passed through to non-resident members filing as
electronically (§39-30-111, C.R.S.) and most software a composite should be entered in column C of the DR 0106CR
products and tax preparers have the ability to meet this (Credit allocated to partners or shareholders included in this
requirement. Revenue Online can also be used to file your composite). Use form DR 0078A to report the detailed distribution
return and attachments electronically. If you are unable to of enterprise zone credits that are being distributed to investors/
file electronically, include this DR 1366 schedule and any owners by a pass-through entity. Furthermore, each recipient of
supporting documentation with your paper return. HOWEVER, pass-through credits shall complete form DR 1366 to claim their
the Department strongly recommends electronic filing portion of the credit that is identified in form DR 0078A. If you are
for taxpayers with enterprise zone credits. Failure to file using a credit received from a pass-through entity, complete row
electronically may result in delays processing your return. b.) in the carryforward table and list the FEIN or account number
of the pass-through entity for each credit you are claiming.
You must submit copies of certification forms or emails
generated from the EZ Tax Credit online system with your Composite filings: Complete form DR 1366 to reflect the
tax return. Refer to the Enterprise Zone Tax Guide and or aggregate credits for the composite members. Complete
the Income Tax Topics: Enterprise Zone Contribution Credit row b.) in the carryforward table and list the FEIN or account
guidance publication available at Tax.Colorado.gov for more number of the pass-through entity for each credit that is being
information regarding enterprise zone income tax credits. used to offset tax for members of the composite filing.
Additional information about the Enterprise Zone Program is Important information regarding the refundable
available at OEDIT.Colorado.gov/enterprise-zone-program investment tax credit for renewable energy
Follow the instructions and the example below to report investments: The $750,000 cap is applicable at the
unused enterprise zone credit(s) from a previous year. List partnership or pass-through entity level. The combination
only the carryforward not the full credit amount generated of credits claimed and used by investors/owners and any
for that year. If more than 5 years of carryforward credits members cannot exceed $750,000 for a tax year.
are being reported include a supplemental spreadsheet.
Complete the year 20YY and the dollar amount of the Example: Reporting carryforward credit
carryforward for each year. In 2014 you generated $1,000 of investment tax credit but
you were unable to use $500 and are carrying that forward.
Follow the instructions to calculate the credit amount(s) that will In 2015 you generated a credit of $1,000 and in 2017 you
be used to offset your tax liability. Only use current year credit generated a credit of $3,500. You have a $4,000 tax liability for
generated once all carryforward credit has been exhausted. tax year 2017 to apply your carryforward credits against. Enter
Example of Carryforward Credit Reporting: the amount you are carrying forward for each year in row a) for
Pass-through entities: Form DR 1366 must be completed each credit. Enter the amount of credit you are using against
for the pass-through entity to calculate the credits available for your current tax liability in row c), beginning with the oldest
pass-through. Complete this copy of the DR 1366 calculating the credits first. Finally, enter the difference between the amount
amount of credit generated and available for use by all partners you have to carry forward and the amount you use in row d).
(resident and non-resident members). The totals of credit This will be the amount you have remaining to carry forward
generated by the partnership available for distribution should next year.
The Investment Tax Credit
Year Credit Generated 2014 2015 2017 20 20 Total

a). Amount of Carryforward $500 $1,000 $3,500 $ $ $5,000
Available
b). Amount of Credit Received $ $ $ $ $ $
from a Pass-Through Entity
c). Amount of Credit Used $500 $1,000 $2,500 $ $ $4,000
Against Line 9
d). The sum of rows a. and b.,
minus row c. (carryforward $0 $0 $1,000 $ $ $1,000
to the next year)
Pass Through Entity FEIN Pass Through Entity
Account Number

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DR 1366 (10/12/22)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
*221366==19999* Page 1 of 10

2022 Enterprise Zone Credit and Carryforward Schedule
If claiming an Enterprise Zone credit, you must submit
this schedule with your paper return.
Last Name or Business Name First Name Middle Initial Account Number

Check this box if you are submitting supplemental spreadsheets to report carryforward amounts or pass-through entity information:

Pass-Through Entity Name Ownership % Entity Account Number

PART I: Investment Tax Credit, Renewable Energy Investment Tax Credit, and Commercial Vehicle Investment
Tax Credit
Section A - Carryforward of refundable credit for renewable energy investment (for refundable elections made
prior to January 1, 2021)
Please submit copies of the credit certificates that were issued to generate each original refundable renewable energy investment
tax credit.
1. Enter the total refundable amount of renewable energy investment credit
generated in prior years remaining for use this year. 1 00
2. Enter the amount of refundable renewable energy investment credit claimed
this year. The amount on this line may not exceed $750,000. 2 00
3. Subtract line 2 from line 1 and enter the remainder on this line. This is the amount of
refundable renewable energy credit remaining for refund in future tax years. 3 00
Section B - Limitation for allowable Investment Tax Credit, Renewable Energy Investment Tax Credit, and
Commercial Vehicle Investment Tax Credit

4. Current year tax liability 4 00
$5,000
5. Statutory credit limitation 5 00

6. Subtract line 5 from line 4. If line 4 is less than line 5 enter 0 6 00

7. 50% of line 6 7 00

8. Sum of lines 5 and 7 8 00
9. Enter the smaller of lines 4 or 8. This is the current year limit for allowable credit.
9 00

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DR 1366 (10/12/22)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
*221366==29999* Page 2 of 10
Name Account Number

Section C - Credit Carried Forward and Used for Investment Tax Credit, Renewable Energy Investment Tax
Credit, and Commercial Vehicle Investment Tax Credit
Use of these credits is limited by the amount of your current year tax liability. Only use carryforward and pass-through
credit that does not exceed the limitation calculated on line 9 in section B above.
The Investment Tax Credit (see Enterprise Zone Tax Guide for carryforward periods)
Year Credit Generated 20 20 20 20 20 Total
a). Amount of Carryforward
Available $ $ $ $ $ $
b). Amount of Credit Received
from a Pass-Through Entity $ $ $ $ $ $
c). Amount of Credit Used
Against Line 9 $ $ $ $ $ $
d). The sum of rows a. and b.,
minus row c. (carryforward to
the next year) $ $ $ $ $ $
Pass Through Entity
Pass Through Entity FEIN Account Number
The Commercial Vehicle Investment Tax Credit (see Enterprise Zone Tax Guide for carryforward periods)
Year Credit Generated 20 20 20 20 20 Total
a). Amount of Carryforward
Available $ $ $ $ $ $
b). Amount of Credit Received
from a Pass-Through Entity $ $ $ $ $ $
c). Amount of Credit Used
Against Line 9 $ $ $ $ $ $
d). The sum of rows a. and b.,
minus row c. (carryforward to
the next year) $ $ $ $ $ $
Pass Through Entity
Pass Through Entity FEIN Account Number
The Renewable Energy Investment Tax Credit (see Enterprise Zone Tax Guide for carryforward periods)
Year Credit Generated 20 20 20 20 20 Total
a). Amount of Carryforward
Available $ $ $ $ $ $
b). Amount of Credit Received
from a Pass-Through Entity $ $ $ $ $ $
c). Amount of Credit Used
Against Line 9 $ $ $ $ $ $
d). The sum of rows a. and b.,
minus row c. (carryforward to
the next year) $ $ $ $ $ $
Pass Through Entity
Pass Through Entity FEIN Account Number
10. Enter the Grand Total of carryforward and pass-through entity credit Grand
used (all c rows in this section). Carry this total to line 11. Total $

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DR 1366 (10/12/22)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
*221366==39999* Page 3 of 10
Name Account Number

Section D - Current Year Credit Generated and Used for Investment Column A Column B
Tax Credit, Renewable Energy Investment Tax Credit,
Credit Available Credit Used
and Commercial Vehicle Investment Tax Credit
11. Enter the amount from line 10 from Section C above, carryforward
and pass-through credit used to offset current tax liability 11 00
12. Current year Investment Tax Credit investment amount generated.
Any investment amount entered on lines 15 or 18 should not be
included in the amount entered on line 12. 12 00
13. Enter 3% of line 12 in Column A. Is the amount in line 11 less
than the amount on line 9? If yes, enter the amount of credit
used in Column B to offset current liability. The combination of
line 11, line 13 Column B, line 16 Column B, and line 19 Column
B cannot exceed the limit calculated on line 9. 13 00 00
14. Subtract line 13 Column B from line 13 Column A and enter the result
on line 14. This is the amount of carryforward available next year. 14 00
15. Current year Commercial Vehicle Investment Tax Credit
investment amount generated 15 00
16. Enter 1.5% of line 15 in Column A. Is the amount in line 11 less
than the amount on line 9? If yes, enter the amount of credit used
in Column B to offset current liability. The combination of line
11, line 13 Column B, line 16 Column B, and line 19 Column B
cannot exceed the limit calculated on line 9. 16 00 00
17. Subtract line 16 Column B from line 16 Column A and enter the result
on line 17. This is the amount of carryforward available next year. 17 00
18. Current year Renewable Energy Investment Tax Credit investment
amount generated. Do not include investment amounts refunded
under section A of this form. 18 00
19. Enter 3% of line 18 in Column A. Is the amount in line 11 less
than the amount on line 9? If yes, enter the amount of credit used
in Column B to offset current liability. The combination of line
11, line 13 Column B, line 16 Column B, and line 19 Column B
cannot exceed the limit calculated on line 9. 19 00 00
20. Subtract line 19 Column B from line 19 Column A and enter the result
on line 20. This is the amount of carryforward available next year. 20 00
21. Credit Used: Enter the sum of line 11 Column B, line 13 Column B,
line 16 Column B, and line 19 Column B. The total of this line 21
cannot exceed the current year limitation calculated on line 9. 21 00

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DR 1366 (10/12/22)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
*221366==49999* Page 4 of 10
Name Account Number

PART II: Business Facility New Employee Credits
Section A - Credit Carried Forward and Used for Business Facility New Employee Credit, Enhanced Rural
Enterprise Zone New Employee Credit, Agricultural Processing New Employee Credit, Enhanced
Rural Enterprise Zone Agricultural Processing New Employee Credit, and Employee Health
Insurance Credit
The Business Facility New Employee Credit (see Enterprise Zone Tax Guide for carryforward periods)
Year Credit Generated 20 20 20 20 20 Total
a). Amount of Carryforward
Available $ $ $ $ $ $
b). Amount of Credit Received
from a Pass-Through Entity $ $ $ $ $ $
c). Amount of Credit Used
$ $ $ $ $ $
d). The sum of rows a. and b.,
minus row c. (carryforward to
the next year) $ $ $ $ $ $
Pass Through Entity
Pass Through Entity FEIN Account Number
The Enhanced Rural Enterprise Zone New Employee Credit (see Enterprise Zone Tax Guide for carryforward periods)
Year Credit Generated 20 20 20 20 20 Total
a). Amount of Carryforward
Available $ $ $ $ $ $
b). Amount of Credit Received
from a Pass-Through Entity $ $ $ $ $ $
c). Amount of Credit Used
$ $ $ $ $ $
d). The sum of rows a. and b.,
minus row c. (carryforward to
the next year) $ $ $ $ $ $
Pass Through Entity
Pass Through Entity FEIN Account Number
The Agricultural Processing New Employee Credit (see Enterprise Zone Tax Guide for carryforward periods)
Year Credit Generated 20 20 20 20 20 Total
a). Amount of Carryforward
Available $ $ $ $ $ $
b). Amount of Credit Received
from a Pass-Through Entity $ $ $ $ $ $
c). Amount of Credit Used
$ $ $ $ $ $
d). The sum of rows a. and b.,
minus row c. (carryforward to
the next year) $ $ $ $ $ $
Pass Through Entity
Pass Through Entity FEIN Account Number

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DR 1366 (10/12/22)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
*221366==59999* Page 5 of 10
Name Account Number

Section A - Credit Carried Forward and Used for Business Facility New Employee Credit, Enhanced Rural Enterprise
Zone New Employee Credit, Agricultural Processing New Employee Credit, Enhanced Rural Enterprise
Zone Agricultural Processing New Employee Credit, and Employee Health Insurance Credit (continued)
The Enhanced Rural Enterprise Zone Agricultural Processing New Employee Credit (see Enterprise Zone Tax Guide for carryforward periods)
Year Credit Generated 20 20 20 20 20 Total
a). Amount of Carryforward
Available $ $ $ $ $ $
b). Amount of Credit Received
from a Pass-Through Entity $ $ $ $ $ $
c). Amount of Credit Used
$ $ $ $ $ $
d). The sum of rows a. and b.,
minus row c. (carryforward to
the next year) $ $ $ $ $ $
Pass Through Entity
Pass Through Entity FEIN Account Number
The Employee Health Insurance Credit (see Enterprise Zone Tax Guide for carryforward periods)
Year Credit Generated 20 20 20 20 20 Total
a). Amount of Carryforward
Available $ $ $ $ $ $
b). Amount of Credit Received
from a Pass-Through Entity $ $ $ $ $ $
c). Amount of Credit Used
$ $ $ $ $ $
d). The sum of rows a. and b.,
minus row c. (carryforward to
the next year) $ $ $ $ $ $
Pass Through Entity
Pass Through Entity FEIN Account Number
22. Enter the Grand Total of carryforward and pass-through entity credit Grand
used (all c rows in this section). Carry this total to line 23. Total $
Section B - Credit Carried Forward and Used for Business Facility New Employee Credit, Enhanced Rural Enterprise
Zone New Employee Credit, Agricultural Processing New Employee Credit, Enhanced Rural Enterprise Zone
Agricultural Processing New Employee Credit, and Column A Column B
Employee Health Insurance Credit Credit Available Credit Used
23. Enter the amount from line 22 from Section A above, carryforward
and pass-through credit used to offset current tax liability 23 00
24. Monthly average of business facility employees for the current
tax year 24
25. Highest total number of business facility employees for any prior
tax year 25
26. Increase in business facility employees,
line 24 minus line 25 26
27. Enter line 26 multiplied by $1,100 in Column A. Enter the
amount of credit used in Column B 27 00 00
28. Subtract line 27 Column B from line 27 Column A and enter the result
on line 28. This is the amount of carryforward available next year. 28 00
29. Number of business facility employees from line 26 that are
located in an enhanced rural enterprise zone 29

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DR 1366 (10/12/22)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
*221366==69999* Page 6 of 10
Name Account Number

Section B - Credit Carried Forward and Used for Business Facility New Employee Credit, Enhanced Rural Enterprise
Zone New Employee Credit, Agricultural Processing New Employee Credit, Enhanced Rural Enterprise Zone
Agricultural Processing New Employee Credit, and Column A Column B
Employee Health Insurance Credit (continued) Credit Available Credit Used
30. Enter line 29 multiplied by $2,000 in Column A. Enter the
amount of credit used in Column B 30 00 00
31. Subtract line 30 Column B from line 30 Column A and enter the
result on line 31. This is the amount of carryforward available
next year. 31 00
32. Enter the number of business facility employees from line 26
if the business facility adds value through manufacturing or
processing agricultural commodities 32
33. Enter line 32 multiplied by $500 in Column A. Enter the amount
of credit used in Column B 33 00 00
34. Subtract line 33 Column B from line 33 Column A and enter the result
on line 34. This is the amount of carryforward available next year. 34 00
35. Enter the number of enhanced rural business facility employees
from line 29 if the business facility adds value through
manufacturing or processing agricultural commodities 35
36. Enter line 35 multiplied by $500 in Column A. Enter the amount
of credit used in Column B 36 00 00
37. Subtract line 36 Column B from line 36 Column A and enter the result
on line 37. This is the amount of carryforward available next year. 37 00
38. Enter the number of business facility employees that meet the
requirements for the employee health insurance credit 38
39. Enter line 38 multiplied by $1,000 in Column A. Enter the
amount of credit used in Column B 39 00 00
40. Subtract line 39 Column B from line 39 Column A and enter the result
on line 40. This is the amount of carryforward available next year. 40 00
41. Credit Used: Enter the sum of line 23 Column B, line 27 Column B, line 30 Column B,
line 33 Column B, line 36 Column B, and line 39 Column B. 41 00
PART III : Enterprise Zone Contribution Credit
Section A - Credit Carried Forward and Used for Enterprise Zone Contribution Credit
Enterprise Zone Contribution Credit (for more information, review the “Income Tax Topics: Enterprise Zone Contribution
Credit” publication available at Tax.Colorado.gov)
Year Credit Generated 20 20 20 20 20 Total
a). Amount of Carryforward
Available $ $ $ $ $ $
b). Amount of Credit Received
from a Pass-Through Entity $ $ $ $ $ $
c). Amount of Credit Used
$ $ $ $ $ $
d). The sum of rows a. and b.,
minus row c. (carryforward to
the next year) $ $ $ $ $ $
Pass Through Entity
Pass Through Entity FEIN Account Number
42. Enter the Grand Total of carryforward and pass-through entity Grand
credit used (all c rows in this section). Total $

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DR 1366 (10/12/22)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
*221366==79999* Page 7 of 10
Name Account Number

Section B - Current Year Credit Generated and Used for Enterprise Column A Column B
Zone Contribution Credit Credit Available Credit Used
43. Enter the amount from line 42 from Section A above, carryforward
and pass-through credit used to offset current tax liability 43 00

44. Current year cash contributions 44 00

45. Value of current year in-kind contributions 45 00

46. Sum of lines 44 and 45 46 00

47. Enter the smaller of $100,000 or 25% of line 46 47 00

48. Credit limitation for in-kind contributions: 50% of line 47 48 00
49. Allowable credit for in-kind contributions:
the smaller of line 48 or 25% of line 45 49 00

50. Credit limitation for cash contributions: line 47 minus line 49 50 00
51. Allowable credit for cash contributions:
the smaller of line 50 or 25% of line 44 51 00
52. Enter the sum of lines 49 and 51 in Column A. Enter the amount
of credit used in Column B 52 00 00
53. Subtract line 52 Column B from line 52 Column A and enter the result
on line 53. This is the amount of carryforward available next year. 53 00

54. Credit Used: Enter the sum of line 43 and line 52 Column B 54 00
PART IV : Vacant Commercial Building Rehabilitation Credit
Section A - Credit Carried Forward and Used for Vacant Commercial Building Rehabilitation
The Vacant Commercial Building Rehabilitation carryforward is available for 5 years.
Year Credit Generated 20 20 20 20 20 Total
a). Amount of Carryforward
Available $ $ $ $ $ $
b). Amount of Credit Received
from a Pass-Through Entity $ $ $ $ $ $
c). Amount of Credit Used
$ $ $ $ $ $
d). The sum of rows a. and b.,
minus row c. (carryforward to
the next year) $ $ $ $ $ $
Pass Through Entity
Pass Through Entity FEIN Account Number

55. Enter the Grand Total of carryforward and pass-through entity Grand
credit used (all c rows in this section). Carry this total to line 56. Total
$

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DR 1366 (10/12/22)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
*221366==89999* Page 8 of 10
Name Account Number

Section B - Current Year Credit Generated and Used for Vacant Column A Column B
Commercial Building Rehabilitation Credit Available Credit Used
56. Enter the amount from line 55 from Section A above, carryforward
and pass-through credit used to offset current tax liability 56 00
57. Current year qualified expenditures, if you are claiming credit for
more than one commercial structure, submit multiple copies of
this page. 57 00
58. Enter the smaller of $50,000 or 25% of line 57 in Column A. Enter
the amount of credit used in Column B 58 00 00
59. Subtract line 58 Column B from line 58 Column A and enter the result
on line 59. This is the amount of carryforward available next year. 59 00

60. Credit Used: Enter the sum of line 56 and line 58 Column B 60 00
PART V: Research and Experimental Activities Credit
Section A - Credit Carried Forward and Used for Research and Experimental Activities
Research and Experimental Activities carryforward is available until the full credit amount is exhausted.
Year Credit Generated 20 20 20 20 20 Total
a). Amount of Carryforward
Available $ $ $ $ $ $
b). Amount of Credit Received
from a Pass-Through Entity $ $ $ $ $ $
c). Amount of Credit Used
$ $ $ $ $ $
d). The sum of rows a. and b.,
minus row c. (carryforward to
the next year) $ $ $ $ $ $
Pass Through Entity
Pass Through Entity FEIN Account Number
61. Enter the Grand Total of carryforward and pass-through entity credit Grand
used (all c rows in this section). Carry this total to line 62. Total $
Section B - Current Year Credit Generated and Used for Research Column A Column B
and Experimental Activities Credit Available Credit Used
62. Enter the amount from line 61 from Section A above, carryforward
and pass-through credit used to offset current tax liability 62 00

63. Current year qualified expenditures 63 00

64. First preceding year expenditures 64 00

65. Second preceding year expenditures 65 00

66. Enter the sum of lines 64 and 65 66 00

67. Enter 50% of line 66 67 00

68. Enter line 63 minus line 67 68 00

69. Allowable amount: 3% of line 68 69 00
70. Enter 25% of the amount on line 69 in Column A. Enter the
amount of credit used in Column B 70 00 00

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DR 1366 (10/12/22)
COLORADO DEPARTMENT OF REVENUE
Tax.Colorado.gov
*221366==99999* Page 9 of 10
Name Account Number

Section B - Current Year Credit Generated and Used for Research Column A Column B
and Experimental Activities (continued) Credit Available Credit Used
71. Subtract line 70 Column B from line 70 Column A and enter the result
on line 71. This is the amount of carryforward available next year. 71 00
72. Enter 25% of the allowable amount from the applicable 2019
credit schedule in Column A. Enter the amount of credit used
in Column B 72 00 00
73. Subtract line 72 Column B from line 72 Column A and enter the result
on line 73. This is the amount of carryforward available next year. 73 00
74. Enter 25% of the allowable amount from the applicable 2020
credit schedule in Column A. Enter the amount of credit used
in Column B 74 00 00
75. Subtract line 74 Column B from line 74 Column A and enter the result
on line 75. This is the amount of carryforward available next year. 75 00
76. Enter 25% of the allowable amount from the applicable 2021
credit schedule in Column A. Enter the amount of credit used in
Column B 76 00 00
77. Subtract line 76 Column B from line 76 Column A and enter the result
on line 77. This is the amount of carryforward available next year. 77 00
78. Credit Used: Enter the sum of line 62, line 70 Column B, line 72 Column B, line 74
Column B, and line 76 Column B. 78 00
PART VI : Job Training Investment Tax Credit
Section A - Credit Carried Forward and Used for Job Training Investment
Job Training Investment
Year Credit Generated 20 20 20 20 20 Total
a). Amount of Carryforward
Available $ $ $ $ $ $
b). Amount of Credit Received
from a Pass-Through Entity $ $ $ $ $ $
c). Amount of Credit Used
$ $ $ $ $ $
d). The sum of rows a. and b.,
minus row c. (carryforward to
the next year) $ $ $ $ $ $
Pass Through Entity
Pass Through Entity FEIN Account Number
79. Enter the Grand Total of carryforward and pass-through entity credit Grand
used (all c rows in this section). Carry this total to line 80. Total $

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                                         DR 1366 (10/12/22)
                                         COLORADO DEPARTMENT OF REVENUE
                                         Tax.Colorado.gov
*221366==09999*                          Page 10 of 10
Name                                                                        Account Number

Section B -  Current Year Credit Generated and Used for Job Training            Column A             Column B 
        Investment Tax Credit                                               Credit Available          Credit Used
80. Enter the amount from line 79 from Section A above, carryforward 
and pass-through credit used to offset current tax liability         80                                          00

81. Current year investment in a qualified job training program      81                       00
82. Enter 12% of line 81 in Column A. Enter the amount of credit used 
in Column B                                                          82                       00                 00
83. Subtract line 82 Column B from line 82 Column A and enter the result 
on line 83. This is the amount of carryforward available next year.  83                       00

84. Credit Used: Enter the sum of line 80 and line 82 Column B                                84                 00
PART VII : Transfer to Income Tax forms
85. Non-refundable credits - Enter the sum of lines 21, 41, 54, 60, 78, and 84 here AND on the 
line of the applicable form as follows:                                                       85                 00
Form             Form Title              Line                       Form          Form Title                  Line
DR 0104     Individual Income Tax Return 15                     DR 0106CR   Pass-through Entity Credit Form   17A
DR 0105          Fiduciary Tax           13                     DR 0112         Corporate Income Tax Return      20

86. Refundable Credits - Enter the amount from line 2 here AND on the line of the applicable 
form as follows:                                                                              86                 00
Form             Form Title              Line                       Form          Form Title                  Line
DR 0104CR   Individual Income Tax Return 8                      DR 0106CR   Pass-through Entity Credit Form   30A
DR 0105          Fiduciary Tax           23                     DR 0112         Corporate Income Tax Return      30

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