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DR 0106CR - Colorado Pass-Through Entity Credit Schedule


In general, Colorado credits are passed through from partnerships and S corporations to the partners or shareholders. Credits from partnerships are generally passed through to partners according to each partner’s distributive share. Credits from S corporations are generally passed through according to each shareholder’s pro rata share. Each partner’s or shareholder’s share of any credits earned must be reported by the partnership or S corporation on the Colorado K-1 (form DR 0106K).