The Department of Revenue is processing 2023 income tax returns. For more information, please read the Department's announcement.


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.