Election Respecting the Assignment of a Lease or the Sublease of Property
CO-125.2-V
This form must be completed by both the taxpayer (lessee) who has leased corporeal property from an owner (lessor) and the person (assignee) to whom the lessee assigns the lease or subleases the property , where they jointly elect to consider the leasing (or subleasing) as an acquisition.
2012-02 version
Follow the instructions below before clicking the Fillable PDF Document button at the bottom of the page.
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If you have already opened the fillable form, close it without saving it.
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Download Adobe Reader. If the software is already installed on your computer, go directly to step 4.
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After downloading and installing Adobe Reader, close it.
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Place your cursor on the Fillable PDF Document button at the bottom of the page and right click to display a menu.
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Select Save link as.
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Save the document to your desktop or the folder of your choice. Do not open the document in the download screen that appears.
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Once the document is saved, right click on it to display a menu.
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Click Open with and select Adobe Reader.
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Complete and save the PDF.