The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to the forms used by the Department in the administration of the corporate income tax, and to remove a form that will no longer be used by ...

DEPARTMENT OF REVENUE
Corporate, Estate and Intangible Tax

RULE NO: RULE TITLE
12C-1.051: Forms
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to the forms used by the Department in the administration of the corporate income tax, and to remove a form that will no longer be used by the Department.
SUMMARY: The proposed amendments to Rule 12C-1.051, F.A.C. (Forms): (1) adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax; (2) update the information on how to obtain copies of forms from the Department; and (3) repeal forms F-1159 (Application for Child Care Tax Credits) and F-1159N (Instructions for Filing F-1159). The Child Care Tax Credit Program expired on June 30, 2008.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 213.06(1), 220.51 FS.
LAW IMPLEMENTED: 220.11, 220.12, 220.13(1), (2), 220.14, 220.15, 220.16, 220.181, 220.182, 220.183, 220.184, 220.1845, 220.185, 220.186, 220.187, 220.1895, 220.19, 220.191, 220.21, 220.211, 220.22, 220.221, 220.222, 220.23, 220.24, 220.241, 220.31, 220.32, 220.33, 220.34, 220.41, 220.42, 220.43, 220.44, 220.51, 220.721, 220.723, 220.725, 220.737, 220.801, 220.803, 220.805, 220.807, 220.809, 221.04 FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: November 5, 2008, 10:00 a.m.
PLACE: Room 118, Carlton Building, 501 South Calhoun Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Larry Green at [phone]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Kim Hancock, Operations Analyst, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

THE FULL TEXT OF THE PROPOSED RULE IS:

12C-1.051 Forms.

(1)(a) The following forms and instructions are used by the Department in its administration of the corporate income tax and franchise tax. These forms are hereby incorporated by reference in this rule.

(b) Copies of these forms are available, without cost, by one or more of the following methods: 1) downloading the form from the Department’s Internet site at www.myflorida.com/dor/forms; or, 2) faxing a forms request to the Distribution Center at [phone]; or, 3) calling the Department at [phone], Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 3) visiting any local Department of Revenue Service Center Distribution Center at [phone]; or, 4) writing the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304; or, 5) visiting any local Department of Revenue Service Center to personally obtain a copy. Persons with hearing or speech impairments may call the Department’s TDD at [phone] or [phone].

Form Number               Title                                                                        Effective Date

(2) No change.

(3) F-851                        Corporate Income/Franchise and
                                        Emergency Excise Tax Affiliations
                                        Schedule (R. 01/09 01/08)                                 ___ 01/08

(4)(a) F-1065                 Florida Partnership Information
                                        Return (R. 01/09 01/08)                                     ___ 01/08

(b) F-1065N                   Instructions for Preparing Form
                                        F-1065 Florida Partnership
                                        Information Return (R. 01/09 01/08)               ___ 01/08

(5) F-1120A                   Florida Corporate Short Form
                                        Income Tax Return (R. 01/09 01/08)                ___ 01/08

(6)(a) F-1120                  Florida Corporate Income/
                                        Franchise and Emergency Excise
                                        Tax Return (R. 01/09 01/08)                              ___ 01/08

(b) F-1120N                    F-1120 Instructions –
                                        Corporate Income/Franchise
                                        and Emergency Excise Tax Return
                                        for taxable years beginning on
                                        or after January 1, 2008 2007
                                        (R. 01/09 01/08)                                                   ___ 01/08

(7) F-1120ES                  Declaration/Installment of Florida
                                        Estimated Income/Franchise and
                                        Emergency Excise Tax For
                                        Taxable Year Beginning on or
                                        after January 1, 2009 2008
                                        (R. 01/09 01/08)                                                   ___ 01/08

(8)(a) F-1120X               Amended Florida Corporate
                                        Income/Franchise and Emergency
                                        Excise Tax Return (R. 01/09 01/08)                   ___ 01/08

(b) F-1120XN                Instructions for Preparing Form
                                        F-1120X Amended Florida
                                        Corporate Income/Franchise and
                                        Emergency Excise Tax Return
                                        (R. 01/09 01/08)                                                    ___01/08

(9) F-1122                       Authorization and Consent of
                                        Subsidiary Corporation to be
                                        Included in a Consolidated Income
                                        and Emergency Excise Tax Return
                                        (R. 01/09 01/01)                                                     ___ 08/02

(10)(a) F-1156Z             Florida Enterprise Zone Jobs Credit
                                        Certificate of Eligibility for Corporate
                                        Income Tax (R. 01/09 07/06)                               ___ 04/07

(b) F-1156ZN                 Instructions for Completing Form
                                        F-1156Z Florida Enterprise Zone
                                        Jobs Credit Certificate of Eligibility
                                        for Corporate Income Tax
                                        (R. 01/09 07/06)                                                    ___ 04/07

(11)(a) F-1158Z             Enterprise Zone Property Tax
                                        Credit (R. 01/09 01/08)                                        ___ 04/07

(b) F-1158ZN                 Instructions for Form F-1158Z
                                        Enterprise Zone Property Tax
                                        Credit (R. 01/09 01/08)                                        ___ 04/07

(12)(a) F-1159                Application for Child Care Tax
                                        Credits (R. 01/03)                                                 06/03

(b) F-1159N                   Instructions for Filing F-1159 (R.01/03)           06/03

(12)(13)(a) F-1160         Application for Corporate Income
                                        Tax Credit for Contributions
                                        to Nonprofit Scholarship Funding
                                        Organizations (SFOs) (R. 07/08 10/06)            ___ 04/07

(b) F-1161                       Application for Rescindment of
                                        Corporate Income Tax Credit for
                                        Contributions to Nonprofit
                                        Scholarship Funding Organization
                                        (SFO) (R. 07/08 07/06)                                        ___ 04/07

(13)(14) F-2220              Underpayment of Estimated
                                        Tax on Florida Corporate
                                        Income/Franchise and Emergency
                                        Excise Tax (R. 01/09 07/06)                                ___06/05

(14)(15) F-7004              Florida Tentative Income/Franchise
                                        and Emergency Excise Tax Return
                                        and Application for Extension of
                                        Time to File Return (R. 01/09 01/08)                 ___01/08

Specific Authority 213.06(1), 220.51 FS. Law Implemented 220.11, 220.12, 220.13(1), (2), 220.14, 220.15, 220.16, 220.181, 220.182, 220.183, 220.184, 220.1845, 220.185, 220.186, 220.187, 220.1895, 220.19, 220.191, 220.21, 220.211, 220.22, 220.221, 220.222, 220.23, 220.24, 220.241, 220.31, 220.32, 220.33, 220.34, 220.41, 220.42, 220.43, 220.44, 220.51, 220.721, 220.723, 220.725, 220.737, 220.801, 220.803, 220.805, 220.807, 220.809, 221.04 FS. History– New 9‑26‑77, Amended 12‑18‑83, Formerly 12C‑1.51, Amended 12‑21‑88, 12‑31‑89, 1‑31‑91, 4‑8‑92, 12‑7‑92, 1‑3‑96, 3‑18‑96, 3-13-00, 6-19-01, 8-1-02, 6-19-03, 3-15-04, 9-24-04, 6-28-05, 5-1-06, 4-5-07, 1-1-08,________.

NAME OF PERSON ORIGINATING PROPOSED RULE: Kim Hancock, Operations Analyst, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]
NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor Charlie Crist and members of the Florida Cabinet, Attorney General Bill McCollum, Chief Financial Officer Alex Sink, and Agriculture Commissioner Charles H. Bronson, as agency head of the Department of Revenue
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: September 30, 2008
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: July 18, 2008 (Vol. 34, No. 29, p. 3667)