Colorado R&D Tax Credit Summary
CO R&D Tax Credit Available

Yes


Eligible Entities

C-Corporation, S-Corporations, LLCs, Partnerships


Deadline for Tax Filing

Due with Colorado Tax Return


Data Required to Compute Credit
  • Claim Period Colorado Qualified R&D Expenses (QREs)
  • QREs for Prior 2 Years

Credit Carryforward

4 Years


CO R&D Credit Summary

The R&D tax credit equals:

  • 3% of the amount claim period QREs exceeds the average QREs from the prior two years

Special Notes
  • Precertification must be applied for online or by submitting DR 0074, DR 0076 or DR 0077 certification forms to the zone administrator
  • Total amount of credit must be divided equally over four years. Entity may claim 25% of the credit expenditure was made and 25% in each of the following 3 years.

CO Research Tax Credit

Important Links and Forms:

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Assessment of your Federal
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