DR 0113 (09/12/18)
COLORADO DEPARTMENT OF REVENUE
*DO=NOT=SEND*
Rural Jump-Start Zone Credit Schedule
Instructions
Use this schedule to calculate and claim a Rural Jump-
Start Zone Credit. Round dollar amounts to the nearest
whole dollar. Calculate percentages to the fourth decimal
place. Round to four signicant digits, e.g. xxx.xxxx
Complete section A to determine your apportionment
factor for the new business credit. This apportionment
factor applies if you conduct business both inside and
outside of the Rural Jump-Start Zone boundaries. If 100%
of your business property and payroll are within Rural
Jump-Start Zone boundaries, you may skip the worksheet,
enter “100%” on line 1 and line 2 of the DR 0113 form, and
continue to complete the form.
Complete section B to calculate your Rural Jump-Start
Zone new business income using the income apportioned
to Colorado and the property and payroll factor for the new
business credit. To complete line 5, the business income
that is apportioned to Colorado can be found on your
return in the following locations:
* For C corporations, line 14 of Schedule SF
* For S corporations and partnerships, line 14 of Form
106 Part IV
* For sole proprietorships of Colorado resident
individuals, net prot or loss from line 31 of federal
Schedule C
* For sole proprietorships of Colorado nonresident
individuals, new business income included in line 15 of
Form 104PN
C corporations complete section C to calculate the amount
of new business income credit allowed. Transfer the amount
on line 10 of the DR 0113 to line 25 of the DR 0112CR.
Complete section D if you are an individual with eligible
new hire wages and/or new business income.
** To complete line 12, if the individual is a partner or
shareholder, include on line 12 only the partner
or shareholder’s share of the rural jump-start new
business income calculated by the partnership or S
corporation.
*** To complete line 14 for resident individuals, federal
adjusted gross income plus line 3 of Form 104 (not
including any charitable contribution addback) minus
subtractions on Form DR 0104AD, lines 2 through 17.
To complete line 14 for nonresident individuals, line 33 of
Form DR 0104PN.
Transfer the amount on line 17 of the DR 0113 to line 36 of
the DR 0104CR.
To claim the credit you must attach a copy of the credit certicate you received to your return.
Use this worksheet to compute your property and payroll factors within the rural jump-start zone.
1. Computation of the property factor:
(1) Within the zone (2) Total
(Beginning) (Ending) (Beginning) (Ending)
(a) Inventories ................................
(b) Land .........................................
(c) Buildings and Equipment ..........
(d) Other property (explain) ...........
(e) Total (a) through (d) ..................
( f ) Average ..................................................
(g) Leased Property (attach schedule) ........ ..........................
(h) Total (f) and (g) .......................................
..........................
( i ) Percentage 1(1)(h) to 1(2)(h). Transfer this percentage to line 1 of the DR 0113 form ........................ 1 %
2. Computation of the payroll factor:
(a) Compensation paid during the taxable year within the zone
(b) Total compensation paid during the taxable year
(c) Percentage 2(a) to 2(b). Transfer this percentage to line 2 of the DR 0113 form ...................... 2 %
