You must file this form if you:
- Are a Colorado governmental entity, a tribal government, or an organization that has been granted tax-exempt status by the IRS;
- Do not have unrelated business taxable income from Colorado sources or from business activity in Colorado; and Are claiming a refundable or transferable Colorado tax credit available to your type of entity.
If you file federal Form 990-T to report unrelated business taxable income from Colorado sources or from business activity in Colorado, then you are subject to Colorado income tax and must file form DR 0112 instead.