Colorado R&D Tax Credit Summary

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


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:

  • Pre-certification 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.
Research Tax Credit
Important Links and Forms

FYI Income 22
DR 1366

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