The Colorado DR 1317 form, officially the Child Care Contribution Tax Credit Certification, is issued by the Colorado Department of Revenue. It certifies that a donor's contribution to a qualifying child care facility is eligible for a Colorado state tax credit equal to 50% of the donation amount.
Both the donor and the donee organization play a role in completing the DR 1317 form. The donee organization (a licensed Colorado child care facility) fills out and signs the certification to confirm the contribution qualifies. The donor uses the completed DR 1317 to claim the credit on their Colorado income tax return.
Eligible donors include Colorado individual taxpayers, C corporations, S corporations, partnerships, and estates or trusts. Eligible donee organizations include licensed child care centers, family child care homes, after-school programs, and other facilities that provide care and services for children in Colorado.
The Colorado Child Care Contribution Tax Credit equals 50% of the qualifying contribution. Key credit rules include:
To complete the Child Care Contribution Tax Credit Certification, the donee organization must provide the following:
| Question | Answer |
|---|---|
| Form Name | Colorado Form DR 1317 |
| Official Title | Child Care Contribution Tax Credit Certification |
| Issuing Authority | Colorado Department of Revenue |
| Tax Credit Rate | 50% of qualifying contribution |
| Form Length | 1 page |
| Avg. time to fill out | 15 min |
| Other names | DR1317, DR 1317, Child Care Tax Credit Form, CCTC Certification |