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- Click ‘Get Form’ to open the IT-242 in the editor.
- Begin by entering your name(s) as shown on your tax return in the designated field.
- For fiscal-year filers, input the tax period's beginning and ending dates.
- In Part 1, list allowable conservation real property taxes in column A. Multiply this amount by 25% and enter it in column C.
- Subtract column C from column A and record the result in column D. Enter the lesser of column B or D in column E.
- Total all amounts from column E on line 2, ensuring to include any additional sheets if necessary.
- Complete Part 2 by providing information for each partnership, estate, or trust that contributed to your credit.
- In Part 3, enter your share of credits from partnerships and estates or trusts as instructed.
- Proceed through Parts 4 to 6, filling out each section with relevant details about conservation easements and credits.
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| Versions | Form popularity | Fillable & printable |
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| 2025 | 4.7 Satisfied (39 Votes) | |
| 2024 | 4.4 Satisfied (48 Votes) | |
| 2023 | 4.3 Satisfied (21 Votes) | |
| 2022 | 4.3 Satisfied (30 Votes) | |
| 2021 | 4.8 Satisfied (192 Votes) | |
| 2020 | 4.2 Satisfied (65 Votes) | |
| 2019 | 4.4 Satisfied (135 Votes) | |
| 2018 | 4.3 Satisfied (137 Votes) | |
| 2016 | 4.1 Satisfied (31 Votes) | |
| 2015 | 4.4 Satisfied (323 Votes) | |
| 2014 | 4.2 Satisfied (37 Votes) | |
| 2013 | 4 Satisfied (56 Votes) |
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If you received a share of the conservation easement tax credit from a partnership, estate, or trust, complete the following information for each partnership,