(09/17/12)

1. First, complete your federal income tax return — IRS Form 1120. You will need information from your federal return to complete this return.

2. FilethereturnforfreeusingRevenueOnlineorfileelectronicallyusinge-filingsoftware.Youcanfileonpaperifyoucannotfileelectronically,butpleasenotethatfilingonpapercanincreasereturnproblemsand delay refunds. Returns are due three and one-half months after the close of thetaxableyear.

Manage your account File and pay onlineGet started with Revenue Online today!www.Colorado.gov/RevenueOnline

COLORADO C-CORPORATION INCOME TAX BOOKLET

BOOKLET INCLUDES:Instructions, Form 112 and Related Forms

3. If you owe the state, pay electronically through Revenue Online. If you cannot pay online, makeyourcheckormoneyorderpayabletotheColorado Department of Revenue. Please print the corporation’sColoradoaccountnumberand2012Form 112 on the check or money order.

Web

General InformationCorporate income tax returns are due 3½ months after the end ofyourtaxyear,orbyApril15,2013fortraditionalcalendaryearfilers.Ifyouareunabletofilebyyourprescribedduedate,youmayfileunderextension.Thiswillallowyouanadditional6monthstofileyourreturn,oruntilOctober15,2013fortraditionalcalendaryearfilers.However,theextensiontofileDOESNOTallow you to extend your payment due date. You must pay at least90%ofyourtaxliabilitybytheoriginalduedateofyourreturn(orApril15th)andtheremainderbythefilingextensionduedate(orOctober15th)toavoiddelinquentpaymentpenalties.Penalties and InterestIfthe90%ruleisNOTmetbytheoriginalduedate,thendelinquentpenaltyandinterestwillbeassessedwhenyoufileyourreturn.If90%ormoreofyourtaxliabilityispaidbytheoriginalduedate,andtheremainingbalanceispaidbytheextensionduedate,nopenaltywillbeassessed.However,youwillbebilledinterest,butonlyontheamountbeingpaidbytheextension due date.

If after the original due date, you determine that you underpaid your extension payment you should pay the additional tax as soonaspossibletoavoidfurtheraccumulationofpenaltyand/orinterest.Pay OnlineTaxpayerscannowvisitwww.Colorado.gov/RevenueOnline to pay online. Online payments reduce errors and provide instant paymentconfirmation.RevenueOnlinealsoallowsuserstosubmitvariousformsandtomonitortheirtaxaccount.DR0158-Cisnotrequiredifanonlinepaymentismade.Pleasebeadvisedthatanominalprocessingfeemayapplytoonlinepayments.Pay by Electronic Funds Transfer (EFT)EFTDebitandEFTCreditoptionsarefreeservicesofferedbytheDepartment.EFTservicesrequirepre-registrationbeforepaymentscanbemade.Visitwww.Colorado.gov/revenue/eft for more information.

Automatic Filing Extension

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Cut here and send only the coupon below. Helpussavetimeandyourtaxdollars.

(0029) DR0158-C(06/28/12)COLORADO DEPARTMENT OF REVENUE

www.TaxColorado.com

2012 Payment Voucher for Extension of Time for Filing a Colorado C Corporation Income Tax Return 70

For the calendar year 2012 or the fiscal year beginning: ____________________, 2012 ending: ___________________, 20___.ReturnthisvoucherwithcheckormoneyorderpayabletotheColoradoDepartmentofRevenue,Denver,Colorado80261-0008.WriteyourColoradoAccountNumberorFederalEmployerIdentificationNumberand“2012DR0158-C”onyourcheckormoneyorder.Donotsendcash.Enclose,butdonotstapleorattach,yourpaymentwiththis voucher. File only if you are making an extension payment.

CorporationName ColoradoAccountNumber

Address FederalEmployerIdentificationNumber

City State ZIP

IFNOPAYMENTISDUE,DONOTFILETHISFORM.TheStatemayconvertyourchecktoaonetimeelectronicbankingtransaction.YourbankaccountmaybedebitedasearlyasthesamedayreceivedbytheState.Ifconverted,yourcheckwillnotbereturned.Ifyourcheckisrejectedduetoinsufficientoruncollectedfunds,theDepartmentofRevenuemaycollectthepaymentamountdirectlyfromyourbankaccountelectronically. (08)

AmountofPayment

$ .00(Do not write in space below)

DR0158-C(06/28/12)Web

Theamountonthecheckandtheamountenteredonthepaymentvouchermustbethesame.Thiswillhelpmaintainaccuracyinyourtax account. Be sure to keep a copy of the money order or note the checknumberwithyourtaxrecords.DONOTsubmitapaperreturnifyouhavealreadyfiledelectronically.

Use the coupon below only if you cannot pay online or by EFT.

Estimated TaxEveryCcorporationsubjecttoColoradoincometaxmustfileForm112EP,ifitcanreasonablyexpectthenettaxliabilitytoexceed$5,000duringthetaxableyear.SeepublicationFYIIncome51formore information.Accounting Period and MethodTheaccountingperiodandmethodforColoradoincometaxmustbethesameaccountingperiodandmethodasusedforfederalincome tax. Account NumbersTheColoradoaccountnumberis8digitsandmustbelistedinadditiontotheFederalEmployerIdentificationNumber(FEIN)onanyformwhererequested.TheColoradoaccountnumberusedonthisformisusuallythesamenumberthatisfoundonsalestaxlicenses and forms related to wage withholding.Line by Line InstructionsFirst,completethefederalincometaxreturntobefiledwiththeIRS. You will use information from that return to complete the Colorado income tax return.Section AMarktheappropriateboxrelatedtoyourapportionmentmethod.Corporationsdoingbusinessinmultiplestatesmustapportiontheirtaxableincometoeachstateinwhichtheyconductbusiness.Thisensures the tax is paid to the state in which the income is earned andtaxable,andeliminatesdoubletaxation.WerecommendthatyoureadpublicationFYIIncome59formoreinformation.Generally, income is apportioned using the single sales factor.

Instructions For Completing Form 112S Corporations use Form 106

ThisfilingguidewillassistyouwithcompletingthisColoradoIncomeTaxReturn.Onceyoufinishtheform,fileitwithacomputer,smartphone,ortabletusingourfreeandsecureRevenue Online service at www.Colorado.gov/RevenueOnline Or,youmayfileusingprivatee-Filesoftwareorwithapaidtaxpreparer.Byfilingyourreturnelectronically,yousignificantlyreducethe chance of errors and you will receive your refund much faster. Ifyoucannotfileelectronicallyforanyreason,mailtheenclosedforms as instructed.Pleasereadthroughthisguidebeforestartingyourreturn.AllColoradoformsandpublicationsreferencedinthisguideareavailablefordownloadatwww.TaxColorado.com—theofficialTaxationWebsite.Filing RequirementsEachCcorporationdoingbusinessinColorado,orthosewhoderiveincomefromColoradosources,mustfilethisform.AnyC corporation that is exempt from federal income tax is exempt fromColoradoincometaxandfromfilingthisform,unlesstheCcorporationmustfileafederalreturnforunrelatedbusinessincome.Anyinsurancecompanysubjecttothetaximposedongrosspremiumsby§10-3-209,C.R.S.isexemptfromColoradoincometax.ThisformisnotrequiredforexemptCcorporations.Due DateCorporate income tax returns are due 3½ months after the end of yourtaxyear,orbyApril15,2013fortraditionalcalendaryearfilers.Ifyouareunabletofilebyyourprescribedduedate,youmayfileunderextension.SeeDR0158-Cformoreinformationaboutfilingextensions.

This form MUST accompany your payment if you filed electronically and wish to pay by checkTheDepartmentstronglyrecommendsthatyoufileusingRevenueOnline or other electronic method and remit your payment electronicallyorbyEFT.

DETACH FORM ON THIS LINE

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(0021) DR 0900C (07/09/12)COLORADO DEPARTMENT OF REVENUE

www.TaxColorado.com

2012 C Corporation Income Tax Payment Voucher

70

For the calendar year 2012 or the fiscal year beginning: ____________________, 2012 ending: ___________________, 20___.ReturnthisvoucherwithcheckormoneyorderpayabletotheColoradoDepartmentofRevenue,Denver,Colorado80261-0008.WriteyourColoradoAccountNumberorFederalEmployerIdentificationNumberand“2012FORM112”onyourcheckormoneyorder.Donotsendcash.Enclose,butdonotstapleorattach,yourpaymentwiththis voucher.

CorporationName ColoradoAccountNumber

Address FederalEmployerIdentificationNumber

City State ZIP

IFNOPAYMENTISDUE,DONOTFILETHISFORM.TheStatemayconvertyourchecktoaonetimeelectronicbankingtransaction.YourbankaccountmaybedebitedasearlyasthesamedayreceivedbytheState.Ifconverted,yourcheckwillnotbereturned.Ifyourcheckisrejectedduetoinsufficientoruncollectedfunds,theDepartmentofRevenuemaycollectthepaymentamountdirectlyfromyourbankaccountelectronically. (08)

AmountofPayment

$ .00(Do not write in space below)

(continued on page 4)

Instructions For DR 0900C

DR 0900C (07/09/12) Web

Page 4

(continued from page 3) Not ApportioningTheCcorporationconductsbusinessonlyinthestateofColorado.Taxwillbecalculatedon100%oftheColoradotaxableincome.Single Sales FactorAllbusinessincomemustbeapportionedusingasinglefactor:sales.Nonbusinessincomemayeitherbedirectlyallocatedtotheappropriatestateortreatedasbusinessincome,subjecttothesinglesalesfactor.ScheduleSFisrequiredifusingthismethod,andcanbecompletedbyclickingtheappropriateEDITbuttononRevenue Online, otherwise attach to the paper return. Gross ReceiptsTheCcorporationthatperformsnoColoradoactivitiesotherthan making sales, that does not own or rent real estate within Coloradoborders,andthatgeneratesannualColoradogrosssalesof $100,000 or less, may elect to pay tax on one-half percent of the annual Colorado gross receipts – in lieu of paying the normal income tax. We recommend that you read publicationFYIIncome 58ifthisappliestoyou.Ifusingthismethod,youmustentertheannualColoradogrossreceiptsonline16,thecalculated.5%taxonline17,andenter“grossreceipttax”onthedottedlinesnexttoeach of these two lines.Other Apportionment MethodWhen Colorado apportionment methods do not fairly measure theColorado-sourceincome,thecorporationmayrequest(ortheDepartmentmightrequire)analternativeapportionmentmethod.Section BMarktheappropriateboxtodesignateaseparate,consolidated,orcombinedreturn.TherearefourpossiblefilingalternativesforCcorporations.Werecommend that you read publicationFYIIncome60foradditionalinformation.SeparateForasinglecorporation,regardlessofitsmembershipinanaffiliatedgroup.Asinglecorporationcannotusethisfilingalternativeifitelectstobepartofaconsolidatedreturnorifitisrequiredtobeincludedinacombinedfiling.ConsolidatedForaffiliatedmembersofagroupofcorporationsdefinedby§1504InternalRevenueCode.However,onlythosemembersconductingbusinessinColoradocanbeincludedintheconsolidatedreturn.ThisfilingalternativeisbindingforfouryearsandrequiresconsentoftheColoradomembersofthegroup.Filingsuchareturnshallbedeemed consent.CombinedForaffiliatedmembersofagroupofcorporationsdefinedby§39-22-303, C.R.S. that meets at least half of the six-part intercompany businessrelationshiptestforthisandtheprecedingtwoyearsthisisarequiredfilingalternative.

Combined/ConsolidatedForanaffiliatedgroupfilingacombinedreturn,butwhohasamemberthatfiledafederalconsolidatedreturnwithanothercorporation,andtheothercorporationisconductingbusinessinColoradobutisnototherwiseeligibletobeincludedinthecombinedreport.Taxable IncomeLine 1Enterthefederaltaxableincome(orloss)fromIRSForm1120.

Line 2Enteranyamountfromline1thatisattributedtoaffiliatedcorporationsthatarenotincludedinthisconsolidatedorcombinedreturn.Line 3ThislineisautomaticallycalculatedbyRevenueOnline,orsubtractline2fromline1,iffilingapaperreturn.Thisreflectsthetaxableincome of the federal pro-forma return included on the Colorado form.AdditionsLine 4Enteranyfederalnetoperatinglossdeductionclaimedinthecomputationofthefederaltaxableincome.Werecommendthatyou read publicationFYIIncome 19 if this applies to you.Line 5EnteranyColoradoincometaxclaimedasadeductioninthecomputationofthefederaltaxableincome.Line 6Enterthesumofallotherqualifyingadditions.Forthisline,youmustfurtherexplainyourbasisforthisadjustment.IfyouareusingRevenueOnline,submitthisexplanationtoyourreturnelectronicallywiththeE-FilerAttachmentoption.Otherwise,usetheDR1778orattach a written statement to your paper return. We recommend that you read publicationFYIIncome58ifthisappliestoyou:•Interestincome–theamountofstateormunicipalobligationsthatwerenotincludedinfederaltaxableincome.DONOTincludebondpremiumamortization,oranyinterestearnedfrombondsissuedbyanystateorpoliticalsubdivision,excludinganybondsissuedbytheStateofColoradooritspoliticalsubdivisionsonorafterMay1,1980.QualifyinginterestshallbenetofanyexpenserequiredtobeallocatedtheretobytheInternalRevenueCode for federal income tax purposes. See publicationFYIIncome52formoreinformation.

•Foreign-sourceincome.theamountofanyincome,warprofits,orexcessprofitstaxespaidoraccruedtoanyforeigncountryortoanypossessionoftheUnitedStatesthatwereclaimedasadeduction of the federal return.

•GrossConservationEasementcharitablecontribution–theamountofanycharitablecontributiondeductionclaimedin2012forthedonationofaconservationeasementthatqualifiedfortheGrossConservationEasementcredit.SeepublicationFYIIncome 39 for more information.

Line 7ThislineisautomaticallycalculatedbyRevenueOnline,orenterthesumoflines3through6,iffilingapaperreturn.

SubtractionsLine 8Enteranyincomethatisincludedonline1,whichisderivedfromanyU.S.governmentbondinterestandanyinterestordividendincomeonobligationssecuritiesofanyauthority,commission,orinstrumentalityoftheUnitedStatestotheextentthatsuchincomeisexemptfromstatetaxationbyfederallaw.Werecommendthatyou read publicationFYIIncome 20 if this applies to you.

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Line 9Enteranyincomethatisincludedonline1,whichisderivedfromforeignincomethatqualifiesasexcludableforeign-sourceincome.Excludableforeign-sourceincomemeanstaxableincomefromsourcesoutsidetheUnitedStatesasusedin§862oftheInternalRevenueCode.Excludableforeign-sourceincomeshallalsobeomitted in determining the Colorado sales factor on Schedule SF. We recommend that you read publicationFYIIncome58ifthisapplies to you.•Thecorporationhaselectedtoclaimforeigntaxpaidoraccrued

as a deduction on the federal income tax return and therefore the Coloradoexclusioncanequalthatofthefederaldeduction.

•Thecorporationhaselectedtoclaimforeigntaxpaidoraccruedas a credit on the federal income tax return and therefore the Coloradoexclusioniscalculatedbyexcludingsection78dividendgrossupfromthetotalforeign-sourceincome,thenmultiplyingbya fraction, the numerator of which is the federal foreign tax credit, andthedenominatorbeingtheforeignsourceincome(excludingsection78dividendgrossup),multipliedbytheeffectivefederalcorporation income tax rate (federal corporate income tax divided byfederalcorporatetaxableincome).Excludableforeign-sourceincome may not exceed total foreign-source income excluding section78dividendgrossup.Foreign-sourceincomefromaforeigncorporationwithanaffiliatedgroupofcorporationsshallbedeterminedwithoutregardto§882(a)(2)oftheInternalRevenue Code.

Line 10Enterupto$100,000ofanyincomethatisincludedonline1,whichisderivedfromColorado-sourcecapitalgain.ThisisincomeearnedfromthesaleofrealortangiblepersonalpropertythatislocatedinColorado,wasacquiredonorafterMay9,1994,andwascontinuouslyheldforatleast5yearspriortothetransactiondate from which the capital gains arise.CompleteandsubmitaDR1316.RevenueOnlineallowsyoutodirectlyenterDR1316byclickingtheEDITbutton.Paperfilersshouldattachthisformtotheirreturn.Takeprecautiontocompletelyfillouteachitemofthisform.Beasdetailedaspossible,especially when providing property descriptions, ownership, and datesofacquisitionandsale.Line 11Enterthesumofallotherqualifyingsubtractions.Forthisline,youmustfurtherexplainyourbasisforthisadjustment.IfyouareusingRevenueOnline,submitthisexplanationtoyourreturnelectronicallyusingtheE-FilerAttachmentoption.Otherwise,useDR1778orattach a written statement to your paper return. We recommend that you read publicationFYIIncome58ifthisappliestoyou:• Colorado income tax refund–the amount of any Colorado

income tax refund that was included on line 3.• Gross up provisions–theamountofanyIRCsection78gross

up provisions that was included on line 3.• Various credits–the amount of any salary or wage expense thatwasnotallowedasafederaldeductionbytheIRSduetothe provisions of the Indian employment credit, work opportunity credit,empowermentzoneemploymentcredit,orphandrugcredit,the credit for increasing research activities, employee retention credit, welfare-to-work credit, or mine rescue team training credit.

Line 12ThislineisautomaticallycalculatedbyRevenueOnline,orenterthesumoflines8through11,iffilingapaperreturn.Taxable IncomeLine 13ThislineisautomaticallycalculatedbyRevenueOnline,orcalculateyourmodifiedfederaltaxableincomebysubtractingline12fromline7,iffilingapaperreturn.

Line 14ThislineisautomaticallycalculatedbyRevenueOnline,orentertheColoradotaxableincome.Forthosefilingapaperreturn,thisamount is transferred from line 13 if not apportioning income. Otherwise, corporations that are apportioning income, this amount shallbetransferredfromline16ofScheduleSF.Line 15EntertheColoradonetoperatinglossdeduction.New - starting January 1, 2012, the Colorado net operating loss deduction is limitedto$250,000.Thisamountiscalculatedinthesamemanneras the federal net operating loss deduction, except that in the case of a corporation apportioning income, it is the part of the federal netoperatingloss(asmodified)thatisfromColoradosources.Coloradonetoperatinglossesmaybecarriedforward20yearsfortaxyearsbeginningonorafterAugust6,1997.Theymaynotbecarriedback.Federallimitationsoncarryoverlossesbetweenpredecessor and successor corporations apply to Colorado income tax as well. We suggest that you read publicationFYIIncome 19 if this applies to you. LINE 16ThislineisautomaticallycalculatedbyRevenueOnline,orcalculateyourColoradotaxableincomebysubtractingline15fromline14,iffilingapaperreturn.TaxLine 17CalculateyourColoradotax.ThisisautomaticallyenteredbyRevenueOnline.Iffilingapaperreturn,multiplyline16bythetaxrate.TheColoradoincometaxrateiscurrently4.63%,whichisareductionfromthe1999taxrateof4.75%andthe1998(andprior)rateof5%.CreditsLine 18Complete Form 112CR, which will automatically enter the valueofthislinebyRevenueOnline,ortransfertheamountofnonrefundablecreditsfromline73iffilingapaperreturn.Line 19NetTax-thisisautomaticallyenteredbyRevenueOnline.Iffilingapaperreturn,subtractline18fromline17.Line 20CorporationsrequiredtorecapturefederalinvestmentcreditswithrespecttoColoradoassets,mustrecapturethe“old”Coloradoinvestment credits as well. Include any investment credit recapture, historic property preservation credit recapture, low income housingcreditrecapture,oranyothercreditrecapture.Submitanattachment to Revenue Online, or a paper statement to your mailed returnthatitemizeseachrecapturedamountcalculatedforthisline.Line 21ThislineisautomaticallycalculatedbyRevenueOnline,orenterthesumoflines19and20,iffilingapaperreturn.Line 22Entertheamountofcreditforprepayments.Includethesumofthefollowingonline22:•Estimatedtaxpaymentsfor2012•Anyoverpaymentfrom2011thatwascarriedforwardto2012•Extensionpayment(s)• Payments remitted with DR 1079 to satisfy withholding requirementsforthesaleofColoradorealestate

Line 23EntertheamountofwithholdingreportedonformW-2Gmadeonlotteryorgamblingwinnings.Thisisrareandwillnotapplytomosttaxpayers.

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Line 24Complete Form 112CR, which will automatically enter the value of thislinebyRevenueOnline,ortransfertheamountofrefundableinnovativemotorvehiclecreditfromline74iffilingapaperreturn.Creditscarriedforwardfrompreviousyearscannotberefunded.Ifthecorporationisutilizingacreditcarriedforwardfrom2009,enterthe value on Form 112CR line 70. We recommend that you read publicationFYIIncome 9 if this credit applies.Line 25ThislineisautomaticallycalculatedbyRevenueOnline,orenterthesumoflines22through24iffilingapaperreturn.If the amount of line 21 exceeds the amount of line 25, additional tax is due with this return and continue to line 26. If not, go to line 31.Line 26Nettaxdue–thisamountiscalculatedautomaticallybyRevenueOnline.Or,subtractline24fromline21iffilingapaperreturn.Line 27Calculateanypenaltyowedfordelinquentfilingorpayment.Thepenaltyis5%ofthenettaxdueforthefirstmonthaftertheduedate,and½%foreachadditionalmonthpasttheduedate.Theminimumpenaltyis$5andthemaximumpenaltyis12%.Or,ifyouprefernottocalculatethispenalty,theDepartmentwillbillyouifdue.Line 28Calculateanyinterestowedfordelinquentfilingorpayment.Theinterestrateis3%ofthenettaxdue.Or,ifyouprefernottocalculatethisinterest,theDepartmentwillbillyouifdue.Interestonanybillissuedthatremainsunpaidafter30daysofissuancewillincreaseto6%.Line 29Tocalculatethispenalty,completeForm205.Enteranyestimatedtax penalty owed on this line.Line 30Total Tax Due–enterthesumoflines26through29.Paymentcanbemadeelectronicallyat:• www.Colorado.gov/RevenueOnline; or• www.Colorado.gov/Revenue/EFT or• mailto–ColoradoDepartmentofRevenue,DenverCO80261-0006Line 31Overpayment–thisamountiscalculatedautomaticallybyRevenueOnline.Otherwise,subtractline21fromline25.Line 32Entertheamount,ifany,youwouldliketobeavailablefor2013estimated tax.Line 33Refund–subtractline32fromline31.Thisistheamountofyourrefund.YouhavetheoptionofauthorizingatransactionbytheDepartmenttodirectlydepositthesefundstoyourbankaccount.Otherwise,arefundcheckwillbemailedtotheaddressyouhavedesignated on this return. If you use Direct Deposit, you will receive your refund 1 to 2 weeks faster than if you wait for a paper check.Direct DepositEntertheroutingandaccountnumbersandaccounttype.Includehyphens,butdoNOTenterspacesorspecialsymbols.Werecommendthatyoucontactyourfinancialinstitutiontoensureyouare using the correct information and that they will honor a direct deposit.

Intercepted RefundsTheDepartmentwillinterceptyourrefundifyouowebacktaxesorifyouoweabalancetoanotherColoradogovernmentagencyorthe IRS. Section CEnterthename,phone,andaddressofthepartyresponsibleformaintainingthebooksbelongingtothiscorporation.Section DEnterthe6-digitNorthAmericanIndustryClassification(NAICS)numberthatbestdescribesthepurposeofthisbusiness.Usethesame code used on the federal return.Section EEntertheyearthecorporationbegandoingbusinessinColorado.Section FDesignate whether the paid preparer can discuss this return with the Department. By completing this area of the return, you are grantingthedesigneetheabilityto:• Provide any missing information needed for the processing of

your return; and•CalltheDepartmentforinformationaboutyourreturn,including

the status of your refund or processing time; and•Receiveuponrequestcopiesofnotices,bills,ortranscripts

related to your return; and•Respondonyourbehalftonoticesaboutmatherrors,intercepts,andquestionsaboutthepreparationofyourreturn.

Thisdesignationdoesnotallowthethirdpartytoreceiveyourrefundcheck,bindyoutoanything(includinganyadditionaltaxliability),orotherwiserepresentyoubeforetheColoradoDepartment of Revenue. If you would like to expand the designee’s authorization,completetheDR0145,PowerofAttorneyforDepartmentAdministeredTaxMatters.SectionG – Hcompletethedataasrequested.SignatureThelawrequiresthereturntobesignedunderpenaltyofperjury.Personsauthorizedtosignthisreturnmusteitherbethepresident,vice president, treasurer, assistant treasurer, chief accounting officer,orotherofficerthatisdulyauthorizedtoactonbehalfofthecorporation.Incaseswherereceivers,trusteesinbankruptcy,orassigneesareoperatingthepropertyorbusinessofcorporations,such receivers, trustees, or assignees shall make returns for such corporations in the same manner and form as corporations are requiredtomakereturns.AmendmentsIfanamendedreturnisfiledwiththeIRS,oriftheIRSchangesthecontentofthereturn,anamendmentmustbefiledwithColorado.UseRevenueOnlineortheForm112XtoamendtheColoradoreturn. If the corporation operates in multiple states, the Department willaccepttherevenueagentreport(RAR)inlieuofanamendedreturn.DONOTattachtheRARtoForm112X.BesuretolisttheColoradoaccountnumberontheRARbeforemailingacopytoColoradoDepartmentofRevenue,DenverCO80261-0006.Caution: federal adjustments must be reported to the Colorado Department of Revenue. The four-year statute of limitations for assessment does not apply if the amended information is not reported to the Department. The Department can therefore assess at any time, and the statute of limitations does not apply.

FORM112(07/12/12)COLORADO DEPARTMENT OF REVENUEDenver,CO80261-0006

NameofCorporation ColoradoAccountNumber

Address FederalEmployerIdentificationNumber

City State ZIP

Final Return ..................................... Ifyouaresubmittingastatementdisclosingalistedorreportabletransaction,markthisbox ............................................................ A. Apportionment of Income.Thisreturnisbeingfiledfor:

(42)Acorporationnotapportioningincome; (43) Acorporationengagedininterstatebusinessapportioningincomeusingsingle-factorapportionment(ScheduleSFrequired); (44) Acorporationengagedininterstatebusinessapportioningincomeunderspecialregulation; (45) AcorporationelectingtopayataxonitsgrossColoradosales; (47) Other,federalformfiled._____________________________________________________

B. Separate/Consolidate/Combined Filing.Thisreturnisbeingfiledby:Asinglecorporationfilingaseparatereturn;Anaffiliatedgroupofcorporationselectingtofileaconsolidatedreturn(Warning:suchelectionisbindingforfouryears). Ifyourelectionwasmadeinaprioryear,entertheyearofelectionhere:_____________(ScheduleCrequired);Anaffiliatedgroupofcorporationsrequiredtofileacombinedreturn(ScheduleCrequired).; Anaffiliatedgroupofcorporationsrequiredtofileacombinedreturnthatincludesanotheraffiliated,consolidatedgroup(ScheduleCrequired).

Federal Taxable Income Round to the Nearest Dollar

1. FederaltaxableincomefromForm1120 1 00 2. Federaltaxableincomeofcompaniesnotincludedinthisreturn 2 00 3. Netfederaltaxableincome,line1minusline2 3 00

Additions 4. Federal net operating loss deduction 4 00 5. Colorado income tax deduction 5 00 6. Other additions, include explanation 6 00 7. Totaloflines3through6 7 00

Subtractions 8. Exemptfederalinterest 8 00 9. Excludableforeignsourceincome 9 00 10. Coloradosourcecapitalgain(assetsacquiredonorafter5/9/94,heldfiveyears) 10 00 11. Othersubtractions,includeexplanation 11 00 12. Totaloflines8through11 12 00

Taxable Income 13. Modifiedfederaltaxableincome,line7minusline12 13 00 14. Coloradotaxableincomebeforenetoperatinglossdeduction 14 00 15. Coloradonetoperatinglossdeduction(Maynotexceed$250,000) 15 00 16. Coloradotaxableincome,line14minusline15 16 00 17. Tax,4.63%oftheamountonline16 17 00

Credits 18. Totalnonrefundablecreditsfromline73,Form112CR(maynotexceedtaxonline17) 18 00 19. Nettax,line17minusline18 19 00 20. Recapture of prior year credits 20 00

(0023)

2012-or-

COLORADOC Corporation Income Tax

Form 112Do Not Submit Federal Return, Forms or

Schedules when Filing this Return.Fiscal Year Beginning ____________ , 2012

ending______________ , 20___

DepartmentalUseOnly

Web

Form 112Do Not Submit Federal Return, Forms or Schedules when Filing this Return.

21. Totaloflines19and20 21 00 22. Estimatedtaxandextensionpaymentsandcredits 22 00 23. W-2G Withholding from lottery winnings 23 00 24. Refundableinnovativemotorvehiclecreditfromline74Form112CR 24 00 25. Totaloflines22through24 25 00 26. Nettaxdue.Subtractline25fromline21 26 00 27. Penalty 27 00 28. Interest 28 00 29. Estimatedtaxpenaltydue 29 00 30. Totaldue.Enterthesumoflines26through29 30 00 31. Overpayment,line25minusline21 31 00 32. Amountfromline31tocarryforwardforfutureyearestimatedtax 32 00 33. Amountfromline31toberefunded 33 00

Type: Checking SavingsRouting number

Account number

Pay Electronically at www.Colorado.gov/RevenueOnline or Mail and Make Checks Payable To: Colorado Department of Revenue, Denver, CO 80261-0006

TheStatemayconvertyourchecktoaonetimeelectronicbankingtransaction.YourbankaccountmaybedebitedasearlyasthesamedayreceivedbytheState.Ifconverted,yourcheckwillnotbereturned.Ifyourcheckisrejectedduetoinsufficientoruncollectedfunds,theDepartmentofRevenuemaycollectthepaymentamountdirectlyfromyourbankaccountelectronically.

C. The corporation’s books are in care of:Name TelephoneNumber

Address City State ZIP

D. Business code number per federal return (NAICS)

E. Year corporation began doing business in Colorado F. May the Colorado Department of Revenue discuss this return with the paid preparer shown below

(see instructions). Yes NoG. Kindofbusinessindetail:

H. HastheInternalRevenueServicemadeanyadjustmentsinthecorporation’sincomeortaxorhaveyoufiledamendedfederal income tax returns at any time during the last four years? Yes No If Yes, for which year(s)? _____________________________________DidyoufileamendedColoradoreturnstoreflectsuchchangesorsubmitcopiesoftheFederalAgent’sreports? Yes No

Under penalties of perjury in the second degree, I declare that I have examined this return and to the best of my knowledge is true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Person or Firm preparing return (name, address and telephone number):

SignatureandTitleofOfficer Date

Schedule SF—Single Factor Apportionment Schedule 2012Do Not Submit Federal Return, Forms or Schedules when Filing this Return.

1. Totalmodifiedfederaltaxableincomefromline13,page1,Form112. 1

Business Income Apportioned to Colorado By Use of the Revenue FactorDonotincludeforeignsourcerevenuesmodifiedout online9,page1,form112: Colorado Total

2. Grosssalesoftangiblepersonalproperty 2

3. Gross revenue from services 3

4. Gross rents and royalties from real property 4

5. Gross proceeds from sales of real property 5

6. Taxableinterestanddividendincome 6

7. Gainfromthesaleofintangiblepersonalproperty 7

8. Patent and copyright royalties 8

9. Revenue from the performance of purely personal services 9

10.Totalrevenue(totaloflines2through9ineachcolumn) 10

11. Line10(Colorado)dividedbyline10(Total) 11 %

Complete Lines 12 and 15 Only If Nonbusiness Income is Being Directly Allocated. If All Income is Being Treated as Business Income, Enter 0 (Zero) on Lines 12 and 15.

12. Lessincomedirectlyallocable (a)Netrentsandroyaltiesfromrealortangibleproperty ..

Nonbusiness Income

Only

(b)Capitalgainsandlosses

(c) Interest and dividends

(d) Patents and copyright royalties

(e)Othernonbusinessincome

(f)Totalincomedirectlyallocable[addlines(a)through(e)] 12

13.Modifiedfederaltaxableincomesubjecttoapportionmentbyformula,line1lessline12 13

14. IncomeapportionedtoColoradobyformula,line11multipliedbyline13 14 15. Add income directly allocable to Colorado:

Nonbusiness Income

Only

(a)Netrentsandroyaltiesfromrealortangibleproperty

(b)Capitalgainsandlosses

(c) Interest and dividends

(d) Patents and copyright royalties

(e)Othernonbusinessincome

(f)Totalincomedirectlyallocable[addlines(a)through(e)] 15

16.TotalincomeapportionedtoColorado,line14plusline15.Enteronline14,page1,Form112 16 17. Pursuantto§39-22-303.5(6)C.R.S.,taxpayerelectstotreatnonbusinessincomeasbusinessincomeforthetaxyear

ending __________, 20____.

Do Not Submit Federal Return, Forms or Schedules when Filing this Return.

Schedule C—Colorado Affiliations Schedule

No. NameAndAddressOfCorporationB. Colorado Identification Number

C.FederalEmployerIdentificationNumber

D. Intercompany Business Relationships (See Instructions)

E.Mark( ) If Corp. Is Included In CombinedReturn

F. Owned By Corp. Number

G. Change In Ownership % DuringTaxablePeriod(Yes/No)

H.%OfOwner-ship Close OfTaxablePeriod

I. Principal BusinessActivity

1

A(Parent) B C

D 1. 2. 3. 4. 5. 6.

E I

2

A B C

D 1. 2. 3. 4. 5. 6.

E F G H%

I

3

A B C

D 1. 2. 3. 4. 5. 6.

E F G H%

I

4

A B C

D 1. 2. 3. 4. 5. 6.

E F G H%

I

5

A B C

D 1. 2. 3. 4. 5. 6.

E F G H%

I

6

A B C

D 1. 2. 3. 4. 5. 6.

E F G H%

I

7

A B C

D 1. 2. 3. 4. 5. 6.

E F G H%

I

Photocopy And Submit Additional Pages As Needed

DR1778(07/31/12) COLORADO DEPARTMENT OF REVENUE 1375ShermanStreet Denver,CO80261-0006 www.TaxColorado.com

e-filer Attachment Form

ForTaxYear________orfiscalyearbeginning________________,Ending________________

TaxType: Individual Income C-Corp Income Partnership Income S-Corp Income LLCIncome LPIncome LLPIncome LLLPIncome AssociationIncome Non-ProfitIncome

Please Print or TypeTaxpayerName TaxpayerSSN

SpouseName(ifapplicable) SpouseSSN(ifapplicable)

TaxpayerAddress FederalEmployerIDNumber

City State ZIP Code

Mark the box for the Documents Submitted. ForfurtherinformationvisittheDepartmentofRevenueWebsitewww.TaxColorado.com Other state(s) income tax return(s)EnterpriseZoneCredit:DR0074,DR0075,DR0076orDR0077certificatesGrossConservationEasement:DR1303,DR1304and/orDR1305andsupplementaldocumentationAircraftManufacturerNewEmployeeCredit:DR0085and/orDR0086InnovativeMotorVehicleCredit:VehiclepurchaseinvoiceChildCareContributionCredit:DR1317Claimforrefundonbehalfofdeceasedtaxpayer:DR0102,deathcertificateColoradoSourceCapitalGainSubtraction:DR1316JobGrowthIncentiveTaxCredit:CertificationletterfromtheColoradoDevelopmentCommissionLow-IncomeHousingCredit:CHFAcertificationletterNon-residentPartner,ShareholderorMembersAgreement:DR0107PlasticRecyclingCredit:Requireddocumentationtosubstantiatecredit(receipts,bills,etc.)School-to-CareerInvestmentCredit:CertificationletterOtherDocumentationforcredits/subtractionsclaimed(marktheOtherboxbelowandenterdetails) Other (explain) _______________________________________________________________________________

SignatureofTaxpayerorPreparer Date

Instructions For DR 1778The Department strongly recommends that you submit these documents using the E-Filer Attachment option of www.Colorado.gov/RevenueOnline,whicheliminatestherequirementtomailthisform.Failuretotimelysubmitrequireddocumentationwillresultindenialoftherelatedcredit.RevenueOnlineE-FilerAttachmentprovidesyouwithaconfirmationnumberandwillbeavailabletotheDepartmentimmediately.Otherwise,completethisform,packageitwithyourdocumentationandmailtotheaddressbelow.Usingthisformcanextendreturnprocessingtimeupto6weeks.

Colorado Department of Revenue 1375 Sherman Street Denver, CO 80261-0006

You must resubmit your supporting documentation if you file an amended return.

Web

Schedule C mustbecompletedifthecorporationforwhichthereturnisfiledowneda)morethan50percentofthestockofanothercorporationor,b)morethan50percentofthestockofthecorporationforwhichthereturnisfiledwasownedbyanother corporation.Enterinformationforthecommonparentonline1.Lines2through15areforsubsidiarycorporations.Photocopyandsubmitadditionalsheetsifnecessary.Columns A Through CEnterthecorporation’sname,address,ColoradoAccountnumberandFederalEmployerIdentificationNumber.Column DTaxpayerswhoareaffiliatedcorporations,asdescribedabove,and who have more than 20 percent of their property and payrolllocatedwithintheUnitedStatesmustcompleteColumnD.TheblocksinColumnDarenumberedfromone(1)tosix(6)andcorrespondtothesixnumberedintercompanybusinessrelationshipsdescribedbelow.ForeachaffiliatelistedonScheduleC,markyes(Y)orno(N)intheblocksofColumnD,toindicatewhetherthebelowdescribedintercompanybusinessrelationshipsdidordidnotexistduringthetaxyearand the two preceding tax years.Intercompany Business Relationships1.Is50percentormoreofthecorporation’sgrossreceiptsfromsalesorleasestootheraffiliatesoris50percentormore of the corporation’s cost of goods sold or leased from otheraffiliates?

2.Doesthecorporationreceive50percentormoreofthetotalannualvalueofeachoffiveormoreofthefollowingservicesfromotheraffiliates:advertisingandpublicrelations;accountingandbookkeeping;legal;personnel;

Instructions For Form 112CRPriority Of CreditsThelawprovidesthatthenewInvestmentTaxCredit(ITC)islimitedtothetaxliabilityremainingaftertheoldITC.Otherwise,thetaxpayermaychoosethesequenceinwhich the credits are claimed. Particular attention should bepaidtothecarrybackandcarryoverfeaturesofthevarious credits.The Investment Tax CreditAColoradoITCisallowedinanamountequalto1percentofthetotalqualifiedinvestmentasdeterminedundersection46(c)oftheinternalrevenuecodeinqualifiedpropertyasdefinedinsection48oftheInternalRevenueCode as such sections existed prior to the Revenue ReconciliationActof1990.TheITCisbasically10percentofwhatthefederalregularpercentageITCwouldbeifitwerestillineffect.TheITCislimitedto$1,000reducedbytheamountoftheoldITCclaimedforthesametaxyear.

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Instructions For Schedule Csales; purchasing; research and development; insurance; employeebenefitprograms.Donotcountserviceswhichareprovidedatan“arm’slengthcharge.”(SeeU.S.TreasuryRegulation1.482(b)(3).)

3.Is20percentormoreofthecorporation’slong-termdebtowedtoorguaranteedbyotheraffiliates?Is20percentormoreofanyotheraffiliateslong-termdebtowedtoorguaranteedbythecorporation?

4. Does the corporation use patents, trademarks, service marks, logos, trade secrets, copyrights or other proprietary materialsownedbyotheraffiliates?Doesthecorporationown patents, trademarks, service marks, logos, trade secrets, copyrights, or other proprietary materials that are usedbyotheraffiliates?

5.Are50percentormoreofthemembersofthecorporation’sboardofdirectorsalsomembersoftheboardofdirectorsorcorporateofficersofotheraffiliates?

6.Are25percentormoreofthecorporation’s20(twenty)highestrankingofficersalsomembersoftheboardofdirectorsorcorporateofficersofotheraffiliates?

Column EMarktheblockinColumnEifthecorporationisincludedinacombinedreport.Corporationsincludedinacombinedreport must have answered yes (Y) to three or more of the intercompanybusinessrelationshipsreferredtoinColumnD.Columns F through IEntercorporation’sownernumber,whetherornottherewasachange in ownership, the ownership percentage and principal businessactivity.

AnyexcessnewITCremainingmaybecarriedforwardforaperiodofthreeyears.Itmaynotbecarriedbacktoanearlier year.ThenewColoradoITCisallowedonlywithrespecttoassetslocatedwithinColorado.IfqualifyingpropertyislocatedbothwithinandwithoutColoradoduringthetaxyear,thecreditshallbeapportionedbasedonthetimeofusage of such property in Colorado during the tax year as compared with the total time of usage of such property everywhere during the tax year unless the taxpayer can justifyamoreequitableapportionmentmethod.AllInternalRevenueCodesection46(assuchsectionexistedpriorto1990)restrictionsonqualifiedinvestmentapplyforpurposesofthenewITC.Forexample,onlyafractionofthebasisorcostofassetsthathaveausefullifeoflessthansevenyearsqualifiesforthecredit,only$150,000ofusedpropertymayqualifyforthecredit,andany amounts expensed under section 179 of the Internal RevenueCodedonotqualify.

Form 112CR (07/12/12)

Form 112CR Colorado Corporation Credit Schedule 2012AttachthisformtoyourcompletedincometaxreturnForm112iffilingonpaper.

Taxpayer’sname ColoradoAccountNumber

NEW-InordertoclaimanEnterpriseZonecredit,youmustelectronicallyfileyourreturnandtheEZCarryforwardSchedule (DR1366).Foranelectronicfilinghardshipexception,call303-238-7378.IfcreditispassedthroughfromanScorporationorapartnership,givename,ownershippercentageandColoradoaccountnumberoftheorganization,andsubmitacopyofthecorporationorpartnershipcertification.

Column (a) Column(b) 1.Taxliabilityfromline17,Form112 1A. The New Investment Tax Credit

2.$1,000minusamountonline57. 2 3.Currentyearqualifiedinvestment 3 4. 1% of the amount on line 3 4 5.Newinvestmenttaxcreditcarriedoverfromprioryear 5 6. EnterinColumn(a)thetotaloflines4and5.EnterinColumn(b)thelesseroftheamount

in Column (a) or the amount on line 2. 6 B. Enterprise Zone Investment Tax Credit

7.Smallerofamountonline1above,or$5,000 7 8.50%oftheamountonline1aboveinexcessof$5,000 8 9.Totaloflines7and8 9 10.Oldinvestmenttaxcredit,ifany,fromline57b 10 11.Line9minusline10 11 12.Qualifyingcurrentyearinvestment 12 13. 3% of amount on line 12 13 14.Enterprisezoneinvestmenttaxcreditcarriedoverfromprioryear 14 15. EnterinColumn(a)thetotaloflines13and14.EnterinColumn(b)thelesseroftheamountin

Column(a),theamountonline11,or$500,000. 15 16. Commercialvehicleinvestmentcredit.EnterinColumn(a)thetotal2012credit.EnterinColumn(b)

thelesseroftheamountinColumn(a),theamountonline11minustheamountonline15b,or $500,000minusline15b 16

C. Enterprise Zone New Business Facility Employee Credits 17. Monthlyaverageofqualifiednewbusinessfacilityemployees 17 18.Numberofemployeesforwhichcredithaspreviouslybeenclaimed 18 19.Increaseinqualifiedemployees,line17minusline18 19 20. Numberofemployeesonline19multipliedby$500 20 21.Numberofemployeesonline19inanenhancedruralenterprisezonemultipliedby$2,000 21 22.Numberofagriculturalprocessingemployeesonline19multipliedby$500 22 23. Numberofagriculturalprocessingemployeesonline19inanenhancedruralenterprisezone

multipliedby$500 23 24.Employeecreditcarriedoverfromprioryear 24 25.Numberofhealthinsurancequalifiedemployees______multipliedby$200 25 26. EnterinColumn(a)thetotaloflines20through25.EnterinColumn(b)theamountfrom

Column(a)whichisbeingusedtooffset2012tax. 26D. Contribution to Enterprise Zone Administrator Credit

27.Currentyearcashcontributions 27 28.Valueofcurrentyearin-kindcontributions 28 29.Totaloflines27and28 29 30.Thesmallerof$100,000or25%ofline29 30 31.Limitationonin–kindcredit,50%ofline30 31 32.Allowablein–kindcredit,thesmalleroflines28or31 32 33.Limitationoncashcredit,line30minusline32 33 34.Allowablecashcredit,thesmalleroflines27or33 34 35.Entereitherthetotaloflines32and34or$100,000,whicheverisless 35 36.Contributioncreditcarriedoverfromprioryear 36 37. EnterinColumn(a)thetotaloflines35and36.EnterinColumn(b)theamountfromColumn(a)

whichisbeingusedtooffset2012tax 37

Web

Form 112CR 2012 Colorado Corporation Credit Schedule

E. Enterprise Zone Vacant Commercial Building Rehabilitation Credit Column (a) Column(b)38. Qualifiedcurrentyearexpenditures. 3839. Smallerof$50,000or25%ofline38. 3940. Rehabilitationcreditcarriedoverfromprioryear. 4041.EnterinColumn(a)thetotaloflines39and40.EnterinColumn(b)theamountfromColumn(a)

whichisbeingusedtooffset2012tax 41 F. Enterprise Zone Research And Experimental Credit42. Qualifyingcurrentyearexpenditures 4243. First preceding year expenditures 4344. Second preceding year expenditures 4445. Totaloflines43and44 4546. One-halfoftheamountonline45. 4647. Line42minusline46 4748. 3% of the amount on line 47 4849. 25%oftheamountonline48 4950. 25%ofline47of2009Form112CR 5051. 25%ofline47of2010Form112CR 5152. 25%ofline48of2011Form112CR 5253. Excesscreditcarriedoverfromprioryear 5354.EnterinColumn(a)thetotaloflines49through53.EnterinColumn(b)theamountfromColumn(a)

whichisbeingusedtooffset2012tax 54G. Miscellaneous Enterprise Zone Credits55.Enterprisezonejobtrainingcredit.EnterinColumn(b)theamountfromColumn(a)whichisbeing

used to offset 2012 tax. Include in Column (a) any amount carried forward from the prior year. 5556. Ruraltechnologyenterprisezonecreditcarryforward 56H. Other CreditsFor the following other credits, enterinColumn(b)theamountfromColumn(a)whichisbeingusedtooffset 2012 tax. Include in Column (a) any amount carried forward from the prior year.57. Old investment tax credit 5758. Cropandlivestockcontributioncredit 5859. Historicpropertypreservationcredit(2012creditsmustbecarriedforwardtofutureyears.) 5960. Childcarecontributioncredit(2012creditsmustbecarriedforwardto2013.) 6061. Child care center/family care home investment credit 6162. Employerchildcarefacilityinvestmentcredit 6263. School-to-Career investment credit 6364. Colorado works program credit 6465. Contaminated land redevelopment credit 6566. Low-incomehousingcredit 6667. Aircraftmanufacturernewemployeecredit 6768. Jobgrowthincentivecredit 6869. Gross conservation easement credit 6970. Alternativefuelrefuelingfacilitycredit 7071. Nonrefundablealternativefuelvehiclecreditcarriedforwardfromprioryear 7172. Totaloflines54bthrough71b 7273. Totalnonrefundablecredits,addamountsinColumn(b),lines6,15,16,26,37,41,and72 7374. Refundableinnovativemotorvehiclecredit.Enterhereandonline24ofForm112 74

Limitation:Thetotalcreditsenteredonline73onthisForm112CRmaynotexceedthetaxonline1.Mostunusedportion(s)ofthecreditsonthisform[thedifferencebetweentheamountsinColumn(a)andColumn(b)]foreachlinemaybecarriedforwardtothenextincometaxyear.Pleaselistanycreditstobecarriedforwardtotaxyear2013below.75.Creditstobecarriedforwardto2013:

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Enterprise ZonesAnenterprisezoneisaneconomicallydistressedareaofColoradoinwhichspecialtaxincentivesareofferedtobusinessesthatexpandorlocateinthezone.Thepurposeofthetaxincentivesistocreatenewjobsandinvestmentsinthezone.SeepublicationFYIGeneral6forinformationregardingthelocationoftheenterprisezones.Enterprise Zone Investment Tax CreditInlieuoftheoldColoradoinvestmenttaxcredit(ITC)withrespecttosuchproperty,thereshallbeallowedtoanypersonaColoradoincometaxcreditinanamountequaltothreepercentofthequalifiedinvestment(asdefinedinsection46oftheinternalrevenuecode)insection38property(definedinsection48oftheinternalrevenuecode)assaidsections46and48existedpriortotheenactmentofthefederalRevenueReconciliationActof1990 to the extent such property was used solely and exclusively inaColoradoenterprisezoneduringthefirsttwelvemonthsofownershipofsuchpropertybythetaxpayer.New - starting January 1,2012,theColoradoITCislimitedto$500,000.Acommercialvehicleinvestmentcreditisavailableforcertainnewinterstate trucks purchased after June 30, 2012.Section38propertyisbasicallytangiblepersonalpropertywhichiseither(federal)recoverypropertyorotherdepreciableoramortizablepropertyhavingausefullifeofthreeyearsormoreusedinthetaxpayer’stradeorbusiness.Only60percentoftheinvestmentin3-yearrecoverypropertyqualifiesforthecredit.Thequalifiedinvestmentinusedpropertyislimitedto$150,000peryear, and any amounts expensed under section 179 of the InternalRevenueCodedonotqualifyforthecredit.Under certain circumstances the taxpayer may claim the credit on leased property.TheenterprisezoneITCmaybeclaimedinanamountequaltothefirst$5,000oftaxliabilityplus50percentofthetaxliabilityinexcessof$5,000.EnterprisezoneITCearnedintaxyearsbeginningonorafterJanuary1,1996maybecarriedback3yearsand forward 12. AnytaxpayerclaiminganenterprisezoneITCof$450ormoremustsubmitwithitsincometaxreturnacertificatefromthezoneadministrator (form DR 0074) to the effect that the taxpayer‘s businessislocatedintheenterprisezone.Acertificateisnotrequiredforthecommercialvehicleinvestmentcredit.SeepublicationFYIIncome 11 if this applies to you.Enterprise Zone New Business Facility Employee CreditsOnlytaxpayerswhoestablishanewbusinessfacilityorexpandanexistingfacilityinanenterprisezonemayclaimthenewbusinessfacilityemployeecredits.Thesecreditsmaynotbeclaimedwithrespecttofacilitiesthatwereinplacepriortotheestablishmentofthezoneexceptforaqualifiedexpansion.• Basic employee credit. Taxpayerswhichestablishanewbusinessfacilitymayclaimacreditof$500forthefirsttwelvemonthperiodtheyemployaqualifiednewbusinessfacilityemployee.Forsubsequenttaxperiods,theyareallowedtoclaimthiscreditwithrespecttotheincreaseintheaveragenumberofenterprisezonenewbusinessfacilityemployees.Anadditional$2,000creditforeachnewbusinessfacilityemployeeisavailabletobusinesseslocatedinanenhancedruralenterprisezone.

• Agricultural processing employee credit.Anytaxpayerwhooperatesabusinesswithinanenterprisezonewhichaddsvaluethrough manufacturing or processing to agricultural commodities canclaimanadditional$500employeecredit.Anadditional$500creditforeachnewbusinessfacilityagriculturalprocessingemployeeisavailabletobusinesseslocatedinanenhancedruralenterprisezone.Onlybusinessesdirectlyengagedin

manufacturing or processing agricultural commodities into some form other than that which enters normal agricultural commodity marketingchannelsqualifyforthisspecialincentive.Harvesting,cleaning, packaging, storing, transporting, wholesaling, retailing, orotherwisedistributingproductswithoutchangingtheirformdonotqualify.

• Health Insurance credit.Anenterprisezonetaxpayercanqualifyforacreditof$200foreachnewbusinessfacilityemployee who is insured under a health insurance plan or programprovidedthroughtheemployer.Anyhealthinsurance,healthmaintenanceorganization,orprepaidhealthplanwhichisapprovedbytheStateInsuranceCommissionerforsaleinColoradoqualifies.Theemployermustcontribute50percentormoreofthetotalcostoftheplan.Aqualifyingtaxpayermayclaimthiscreditforthefirsttwofullincometaxyearsafterthefacilityiscompletedoracquiredwithinanenterprisezone.

Inordertoclaimtheenterprisezonenewbusinessfacilityemployeecredits,thetaxpayermustsubmitwithitsreturnacertificationfromthezoneadministrator(DR0074).SeepublicationFYIIncome 10 if this applies to you.Contributions To Enterprise Zone Administrator CreditThecreditforcontributionstoanenterprisezoneadministratortofurthertheeconomicdevelopmentplanofthezoneisallowedat25percentforcashcontributions,12.5percentforin-kindcontributions,andablendedpercentageforcombinedcash/in-kindcontributions.See publicationFYIIncome 23 if this applies to you.Thecertificate(s)ofcontribution(DR0075)furnishedtoyoubythezoneadministratorortheprogram,projectororganizationwillshowtheamountofyourcontributionsthatqualifyforthe25percentcash–12.5percentin-kindcredit.FormDR0075mustbesubmittedwith Form 112.Thecontributioncreditissubjecttothefollowingrules:1.Theamountofcreditgeneratedinanyonetaxyearmaynot

exceed $100,000.2.Theamountofcreditgeneratedinexcessofthecreditclaimedmaybecarriedforwardforupto5years.

3.Thecreditislimitedto25percentofthetotalvalueofthecontribution.

4.Creditforin-kindcontributionsarelimitedtoone-halfthecreditallowedforcashcontributionsofthesamevalue.

5.Ifataxpayerhasbothcashandin-kindcontributionsduringataxyear,creditforcashcontributionsmaybeallowedatupto100percentbutonlytotheextentnecessarytobringthetotalcreditupto25percentofthevalueofthecombinedcontributions.

6.Creditwillnotbeallowedforcontributionsthatdirectlybenefitthecontributororthatarenotdirectlyrelatedtojobcreation,jobpreservation, child-care promotion or for temporary, emergency or transitional housing programs which promote employment for homeless persons.

Enterprise Zone Vacant Commercial Building Rehabilitation CreditA25percentcreditisavailableforrehabilitatingcommercialbuildingsinanenterprisezonewhichareatleast20yearsoldandwhichhavebeenvacantforatleasttwoyears.SeepublicationFYIIncome 24 if this applies to you.Enterprise Zone Research and Experimental Activities CreditTaxpayerswhomakeresearchandexperimentalexpendituresinanenterprisezoneareentitledtoacreditintheamountof3 percent of such current year expenditures in excess of the average of such expenditures for the two preceding tax years. See publicationFYIIncome 22 if this applies to you.

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Certaincreditsrequiresupplementaldocumentation,ortheymightbedenied.WestronglysuggestthatyousubmityourdocumentationusingtheE-FilerAttachmentoptionthroughRevenueOnline.Otherwise,useformDR1778,supportedefile

software,orattachtoyourpaperreturn.FYIsareavailableatwww.TaxColorado.com

COLORADO DEPARTMENT OF REVENUEDenverCO80261-0006www.TaxColorado.com

Enterprise Zone Job Training CreditAcreditof10percentofthetotalcurrentyearinvestmentinaqualifiedjobtrainingprogramforemployeesworkingpredominantlywithinanenterprisezoneisavailable.SeepublicationFYIIncome31 if this applies to you.Rural Technology Enterprise Zone Credit CarryforwardCreditsfrom2001-2004inexcessofthetaxduecanbecarriedforward for 10 years. See publicationFYIIncome36ifthisappliesto you.Alternative Fuel Refueling Facility CreditCreditsfrom2006-2010inexcessofthetaxduecanbecarriedforwardfor5years.Gross Conservation Easement CreditAcreditbasedonthevalueofadonatedconservationeasementinColoradoisavailable.SubmitacopyofformDR1305withForm112whenclaimingthiscredit.Additionaldocumentationisrequiredif the corporation donated the easement during the tax year. See publicationFYIIncome 39 if this applies to you.The Old Investment Tax CreditTheoldinvestmenttaxcreditisthesumoftheoldinvestmenttaxcredit carry over, the current year old investment tax credit and theoldinvestmenttaxcreditcarryback.Thecurrentyearcreditis10percentofthefederalcurrentyearrehabilitation,energyandreforestationinvestmentcreditonassetslocatedinColorado.Thecreditislimitedtothefirst$5,000oftaxliabilityplus25percentofthetaxinexcessof$5,000.Excesscreditmaybecarriedbackthree years and forward seven. See publicationFYIIncome 11 if this applies to you.Crop and Livestock Contribution CreditA25percentcreditisavailableforthedonationofcropsorlivestocktoacharitableorganization.SeepublicationFYIIncome57ifthisapplies to you.Historic Property Preservation CreditAcreditof20percentofthecostofrestoringcertifiedhistoricpropertyinColoradoisavailable.SeepublicationFYIIncome 1 if this applies to you.Child Care Contribution CreditA50percentcreditisavailableforqualifyingcontributionsmadetopromote child care in Colorado. See publicationFYIIncome35ifthis applies to you.

Child Care Facility Investment CreditA20percentinvestmentcreditisavailableforcertaintangiblepersonal property used in the operation of a child care center, a family child care home, or a foster care home. See publicationFYIIncome 7 if this applies to you.Employer Child Care Facility Investment CreditA10percentinvestmentcreditisavailableforemployersponsoredchild care facility investment. See publicationFYIIncome 7 if this applies to you.School-to-Career Investment CreditAcreditof10percentofthecurrentyearinvestment inaqualifiedschool-to-careerprogramisavailable.SeepublicationFYIIncome 32 if this applies to you.Colorado Works Program CreditAcreditof20percentofanemployer’sexpenditurestoemployrecipientsofpublicassistanceisavailable.SeepublicationFYIIncome 34 if this applies to you.Contaminated Land Redevelopment CreditA20percentto50percentcreditisavailableforexpendituresmade to redevelop contaminated land in Colorado. See publicationFYI Income 42 if this applies to you.Low-Income Housing CreditAcreditisavailableforownersofqualifiedlow-incomehousingdevelopments.YoumustsubmitacopyofyourcreditcertificationfromtheColoradoHousingandFinanceAuthoritytoclaimthiscredit. See publicationFYIIncome46ifthisappliestoyou.Aircraft Manufacturer New Employee CreditAcreditisavailabletoqualifiedaircraftmanufacturers locatedinanaviationdevelopmentzone.SeepublicationFYIIncome62ifthisappliestoyou.Job Growth Incentive CreditCreditsareapprovedandcertifiedbytheColoradoEconomicDevelopmentCommission.AcreditcertificateissuedbytheCommissionmustbesubmittedwithanyreturnclaimingthiscredit.See publicationFYIIncome66ifthisappliestoyou.