Colorado R&D credit rules for TY2026
Each row is a field from the registry entry our engine applies. A blank field says so; it is never filled in.
- Credit for TY2026
- Current credit Yes. Our rules registry carries a current Colorado research credit for tax year 2026.
- Structure
- Incremental: the credit applies to qualified research expenses above a state base amount
- Credit rate
- 3% of qualified research expenses above the base amount
- Base method
- The base amount is the average Colorado qualified research expenses of the 2 preceding years. Where a prior year is missing from the data, the engine flags the substitute base it used rather than quietly assuming one.
- Carryforward
- Indefinite
- Carryback
- None recorded
- Refundable?
- Not determined in our registry - we confirm it in the study The registry treats an unverified "nonrefundable" as unknown rather than asserting it.
- State form
- DR 1366
- Statute
- C.R.S. §39-30-105.5 (Enterprise Zone R&D credit)
How the Colorado credit is computed
The Colorado credit is incremental: it applies to the qualified research expenses that exceed a state base amount, not to the whole year's spending. The registry carries a rate of 3%.
The base amount is the average Colorado qualified research expenses of the 2 preceding years. Where a prior year is missing from the data, the engine flags the substitute base it used rather than quietly assuming one.
Unused credit carries forward indefinitely. Refundability: not determined in our registry, so the study confirms it against the statute rather than asserting it here.
Ricerca computes the Colorado figure from the same substantiated expenses as the federal §41 credit, under the registry entry for the year claimed. Where the registry is silent, the study says so and the point is resolved with your return preparer, not assumed.
Claiming it alongside the federal credit
The federal §41 credit comes first: it is computed from the qualified research expenses the study substantiates and filed on Form 6765 with the return. The Colorado credit is then computed from that same base under the state's own rules.
State credits generally reach only research performed in the state, so the study records where each expense was incurred as it is built, not at filing time.
One base, two computations
- 1 Qualify the activities under the four-part test and total the year's QREs.
- 2 Compute the federal §41 credit and file it on Form 6765.
- 3 Apply the Colorado entry above to the Colorado share of that base, and file it on DR 1366.
What the registry tells the preparer
These notes travel with the Colorado entry inside the platform, reproduced verbatim for the person signing the return.
- Colorado's credit is an ENTERPRISE ZONE credit: the research must be conducted within a designated enterprise zone and the business must pre-certify with the zone administrator BEFORE the work - do not claim for research outside a zone or without certification.
- Utilization limit: no more than 25% of the total credit (plus carryover) may be claimed in any one year - the credit is spread over at least 4 years, with indefinite carryforward.
Registry sources
The citations the Colorado registry entry carries, verbatim: what the study cites and a reviewer can check.
- Statute
- C.R.S. §39-30-105.5 (Enterprise Zone R&D credit)
- Form
- DR 1366
Registry entry version 2024.1, exported from services/study-api/app/engines/rules_engine.py (STATE_RULES_2024 + STATE_RULES_REGIME_OVERRIDES via RulesEngine.get_state_rules) on September 10, 2026. The entry above governs TY2026; a study for an earlier year uses that year's entry.
See what a Colorado study could capture
Tell us what your team builds and we will come back with what a Ricerca study could capture: the federal §41 credit, the Colorado credit above it, and the §174A deduction. Free, and no obligation.