Form DR 0085 must be completed by any aircraft manufacturer that claims the aircraft manufacturer new employee income tax credit. This report is public record and copies will be available from the Office of Economic Development and International Trade for five years from the due date of the report. The report is due within 90 days of the end of the tax year and must be filed prior to the filing of an income tax return that claims the reported tax credit. This report must be filed with both the Office of Economic Development and International Trade and the Colorado Department of Revenue.