Business Income Tax Credits
Investment Tax Credits, Job Training, New Jobs, Health Insurance, Research and Development and Vacant Building Rehabilitation require pre-certification and certification to claim income tax credits.
Pre-Certification for EZ Tax Credits
Businesses wanting to claim any of the Colorado Enterprise Zone (EZ) income tax credits (excluding the Contribution Project credit for which pre-certification is not required), must annually pre-certify with their local EZ Administrator to be eligible to claim EZ tax credits. Pre-certification can be completed up to 3 months in advance of the business' tax year start date.
EZ Pre-Certification Attestation
I, the business owner/authorized company official, certify that I am aware of the Enterprise Zone program, that Enterprise Zone tax credits are a contributing factor to the startup, expansion or relocation of my business in the Enterprise Zone, and I acknowledge that this Pre-certification is for activities that shall commence after the date that Pre-certification is granted by my local Enterprise Zone Administrator through the end of my business's current income tax year.
Pre-certification is approved by the Local EZ Administrator; a business with multiple locations in an EZ may include all locations within that EZ on a single pre-certification application. Businesses with multiple locations in various EZs must complete an application for each EZ. View the map of the Colorado Enterprise Zones
Certification for EZ Tax Credits
A business having pre-certified, and then conducted activities that are eligible for EZ credits, must then complete a certification application and receive approval from the local EZ Administrator. Certification documents must be submitted with your Colorado income tax filing. The Certification document from our on-line application system takes the place of DOR forms DR0074, DR0076, and DR0077.
Enterprise Zone Pre-Certification and Certification Application Portal
We encourage you to review the User Guides prior to entering the Application Portal. The User Guides step you through the application processes and will show you what information you'll need to complete the applications.
For application system support conact Sonya Guram. For questions about the program view resources on this website or contact your Local EZ Admininstrator. For questions about qualifying expenses and tax forms and filing contact the CO Department of Revenue.
Enterprise Zone Legacy Certification System
for use with Pre-Certification #s formatted YY-XXXXXX
For application system issues, please contact Colorado Interactive at 303-534-3468. For questions about the program, contact your Local EZ Admininstrator. For questions about your tax return or forms, contact the CO Department of Revenue.
Commercial Vehicle Investment Tax Credit
A business must complete a pre-certification application and be approved by the EZ Administrator before purchasing a commercial vehicle. Pre-certify online or submit the Commercial Vehicle Pre-certification Paper Form to your local administrator. Pre-certification covers a single tax year.
- A business must purchase a qualifying commercial vehicle after pre-certification approval.
- A business may then complete the Commercial Vehicle Application via paper form and submit it to OEDIT.
- Only taxpayers engaged in business that is legal under both state and federal law are eligible to claim EZ income tax credits - hemp and marijuana related businesses may not be legal at the federal level.
- Businesses that completed activities normally eligible for EZ credits prior to 1/1/2012 may not file amended income tax returns to claim credits. Businesses with an approved Certification Form for EZ Credits earned prior to 1/1/2012 may request amendments to the form if amending their CO income tax filing.
- There is no ability to pre-date a Pre-certification Application. For each business income tax year, the business's eligibility to claim EZ credits is from the point of approved pre-certification or the start of the income tax year, whichever is later, through the end of the income tax year entered by the user.
- Electronic application for EZ Pre-certification and Certification are standard except for specific EZ credits noted above or on the Tax Credit Resources page.
- Electronic filing of State Income Tax is generally required. The Certification form(s) and DR 1366 for EZ tax credits must be attached to the electronic filing. If one's e-file software does not support these attachments, they may be submited through Revenue Online using the E-Filer Attachment option. Failure to include form DR 1366 may result in the enterprise zone credits being denied. [39-30-111, C.R.S.] For an electronic filing hardship exception, call 303-238-7378.
- Contact the Colorado Department of Revenue for questions about filing and forms at 303-238-7378.