Deadline extended! The state-collected sales tax filing and payment deadline for January 2026 has been extended to March 2, 2026.

 
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DR 1305F - Gross Conservation Easement Credit Pass-Through Schedule

A pass-through entity must complete this form to report how the credit is passed through to its members. If you are filing a composite return, then enter any composite credit on DR 1305G. A disregarded entity not filing a return should only be listed parenthetically with its filing taxpayer.