The purpose of the proposed amendments to Rule 12C-1.0188, F.A.C. (Enterprise Zone Program), is to implement the changes to the corporate income tax enterprise zone jobs credit provided in Sections 23, 25, and 30, Chapter 2005-287, L.O.F. The ...

 

DEPARTMENT OF REVENUE

Corporate, Estate and Intangible Tax

RULE NOS.: RULE TITLES:

12C-1.0188 Enterprise Zone Program

12C-1.051 Forms

PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12C-1.0188, F.A.C. (Enterprise Zone Program), is to implement the changes to the corporate income tax enterprise zone jobs credit provided in Sections 23, 25, and 30, Chapter 2005-287, L.O.F. 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 franchise tax.

SUMMARY: The proposed amendments to Rule 12C-1.0188, F.A.C. (Enterprise Zone Program): (1) remove provisions regarding obsolete Form F-1157Z, Florida Enterprise Zone Jobs Credit Certificate of Eligibility for Corporate Income Tax; (2) implement the changes to the corporate income tax enterprise zone jobs credit provided in Sections 23, 25, and 30, Chapter 2005-287, L.O.F., for employees hired on or after January 1, 2006; and (3) update information on how to obtain forms regarding the corporate income tax enterprise zone jobs credit. The proposed amendments to Rule 12C-1.051, F.A.C. (Forms): (1) adopt, by reference, changes to the forms used by the Department in the administration of the corporate income tax and franchise tax; and (2) update information on how to obtain forms from the Department.

SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Costs 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) FS., 220.182(8) FS., 220.183(6)(d) FS., 220.51 FS.

LAW IMPLEMENTED: 213.05 FS., 213.35 FS., 220.03(1) FS., 220.11 FS., 220.12 FS., 220.13(1)(2) FS., 220.131 FS., 220.14 FS., 220.15 FS., 220.16 FS., 220.181 FS., 220.182 FS., 220.183 FS., 220.184 FS., 220.1845 FS., 220.185 FS., 220.186 FS., 220.187 FS., 220.1895 FS., 220.19 FS., 220.191 FS., 220.21 FS., 220.211 FS., 220.22 FS., 220.221 FS., 220.222 FS., 220.23 FS., 220.24 FS., 220.241 FS., 220.31 FS., 220.32 FS., 220.33 FS., 220.34 FS., 220.41 FS., 220.42 FS., 220.43 FS., 220.44 FS., 220.51 FS., 220.721 FS., 220.723 FS., 220.725 FS., 220.737 FS., 220.801 FS., 220.803 FS., 220.805 FS., 220.807 FS., 220.809 FS., 221.04 FS., 290.0055 FS., 290.0065 FS., 290.009(1) FS.

A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: February 6, 2006, 10:00 a.m.

PLACE: Room 118, Carlton Building, 501 South Calhoun Street, Tallahassee, Florida

NOTICE UNDER THE AMERICANS WITH DISABILITIES ACT: Any person requiring special accommodations to participate in any rulemaking proceeding before Technical Assistance and Dispute Resolution is asked to advise the Department at least 48 hours before such proceeding by contacting Larry Green at [phone]. Persons with hearing or speech impairments may contact the Department by using the Florida Relay Service, which can be reached at [phone] (Voice) and [phone] (TDD).

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULES IS: Suzanne Paul, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

 

THE FULL TEXT OF THE PROPOSED RULES IS:

 

12C-1.0188 Enterprise Zone Program.

(1) Corporate Income Tax – Enterprise Zone Jobs Credit.

(a) How to Claim the Credit. Subsection 220.181(2), F.S., requires that an application, which includes the information stated in that subsection, be filed with the Enterprise Zone Development Agency for the enterprise zone in which the business is located.

(b)1. Forms Required. Taxpayers claiming the Enterprise Zone Jobs Credit for employees hired on or before October 1, 2001, must use Form F-1157Z, Florida Enterprise Zone Jobs Credit Certificate of Eligibility for Corporate Income Tax (incorporated by reference in Rule 12C-1.051, F.A.C.), to compute the allowable Enterprise Zone Jobs Credit amount. Form F-1157Z requires the signature of an officer, under oath, duly authorized to sign. The F-1157Z must be certified by the Enterprise Zone Development Agency, attached to a corporate income tax return, and submitted to the Department of Revenue.

1.2. Forms Required. Taxpayers claiming the Enterprise Zone Jobs Credit for employees hired on or after January 1, 2006 October 1, 2001, must use Form F-1156Z, Florida Enterprise Zone Jobs Credit Certificate of Eligibility for Corporate Income Tax-Effective January 1, 2006 2002 (incorporated by reference in Rule 12C-1.051, F.A.C.), to compute the allowable Enterprise Zone Jobs Credit amount. Form F-1156Z requires the signature of an officer, under oath, duly authorized to sign. The F-1156Z must be certified by the Enterprise Zone Development Agency, attached to a corporate income tax return, and submitted to the Department of Revenue.

2.3. A copy of the certified F-1157 and F-1156Z must be forwarded to the Florida Department of Revenue, General Tax Administration, 5050 West Tennessee Street, Tallahassee, Florida 32399-0100, by the Enterprise Zone Development Agency.

(2) through (3) No change.

(4) The forms referenced in this rule section 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; or, 2) faxing a forms request to the Distribution Center at [phone]; or, 3) calling the Distribution Center at [phone]; or, 4) writing the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304; or, 5) 2) faxing the Distribution Center at [phone]; or, 3) using a fax machine telephone handset to call the Department’s automated Fax on Demand system at [phone]; or, 4) visiting any local Department of Revenue Service Center to personally obtain a copy; or, 5) calling the Forms Request Line during regular hours at [phone] (in Florida only) or [phone]; or, 6) downloading selected forms from the Department’s Internet site at the address shown inside the parentheses (www.myflorida.com/dor). Persons with hearing or speech impairments may call the Department’s TDD at [phone]. These forms may also be obtained from the Enterprise Zone Development Agency for the enterprise zone in which the business is located.

(5) Questions relating to enterprise zones created on January 1, 2006 July 1, 1995, should be directed to:

Executive Office of the Governor

Office of Tourism, Trade, and Economic Development

The Capitol

Tallahassee, Florida 32399-0001.

Specific Authority 213.06(1), 220.182(8), 220.183(6)(d), 220.51 FS. Law Implemented 213.05, 213.35, 220.03(1), 220.131, 220.181, 220.182, 220.183, 220.44, 290.0055, 290.0065, 290.009(1) FS. History–New 1-3-96, Amended 8-1-02,________.

 

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 this form may be obtained, 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; or, 2) faxing a forms request to the Distribution Center at [phone]; or, 3) calling the Distribution Center at [phone]; or, 4) writing the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304; or, 5) 2) faxing the Distribution Center at [phone]; or, 3) visiting any local Department of Revenue Service Center to personally obtain a copy; or, 4) calling the Forms Request Line during regular office hours at [phone] (in Florida only) or [phone]; or, 5) downloading selected forms from the Department’s Internet site at the address shown inside the parentheses (www.myflorida.com/dor). Persons with hearing or speech impairments may call the Department’s TDD at [phone].

Form Number	Title	Effective Date
(2) No change.
(3) F-851	Corporate Income/Franchise and Emergency Excise Tax Affiliation Schedule (R. 01/06 01/01)	____ 08/02
(4)(a) F-1065	Florida Partnership Information Return (R. 01/06 01/05)	____ 06/05
(b) F-1065N	Instructions for Preparing Form F-1065 Florida Partnership Information Return (R. 01/06 01/05)	____ 06/05
(5) F-1120A	Florida Corporate Short Form Income Tax Return (R. 01/06 01/05)	____ 06/05
(6)(a) F-1120	Florida Corporate Income/Franchise and Emergency Excise Tax Return (R. 01/06 01/05)	____ 06/05
(b) F-1120N	F-1120 Instructions Corporate Income/Franchise and Emergency Excise Tax Return for taxable years beginning on or after January 1, 2005 2004 (R. 01/06 01/05)	____ 06/05
(7) F-1120ES	Declaration/Installment of Florida Estimated Income/Franchise and/or Emergency Excise Tax for Taxable Year Beginning on or after January 1, 2006 2005 (R. 01/06 01/05)	____ 06/05
(8)(a) F-1120X	Amended Florida Corporate Income/Franchise and Emergency Excise Tax Return (R. 01/06 01/04)	____ 09/04
(b) F-1120XN	Instructions for Preparing Form F-1120X Amended Florida Corporate Income/Franchise and Emergency Excise Tax Return (R. 01/06 01/04)	____ 09/04
(9) F-1122	Instructions for Preparing Form F-1120X Amended Florida Corporate Income/Franchise and Emergency Excise Tax Return (R. 01/06 01/04)	___ 08/02
(10)(a) F-1156Z	Florida Enterprise Zone Jobs Credit Certificate of Eligibility for Corporate Income Tax – Effective January 1, 2006 2002 (R. 01/06 N. 01/02)	____ 08/02
(b) F-1156ZN	Instructions for Completing Form F-1156Z Florida Enterprise Zone Jobs Credit Certificate of Eligibility for Corporate Income Tax – Effective January 1, 2006 2002 (R. 01/06 01/03)	____ 06/03
(11) F-1157Z	Florida Enterprise Zone Jobs Credit Certificate of Eligibility for Corporate Income Tax (R. 01/03)	06/01
(12) through (16) renumbered (11) through (15) No change.
(16)(17) F-7004	Florida Tentative Income/Franchise and/or Emergency Excise Tax Return and Application for Extension of Time to File Return (R. 01/06 01/05)	____06/05

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,________.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Suzanne Paul, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

NAME OF SUPERVISOR OR PERSON WHO APPROVED THE PROPOSED RULE: Rodney Felix, Revenue Program Administrator I, Technical Assistance and Dispute Resolution, P. O. Box 7443, Tallahassee, Florida 32314-7443; telephone number [phone]

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: December 27, 2005

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: The proposed amendments to Rule Chapter 12C-1, F.A.C. (Corporate Income Tax), were noticed for a rule development workshop in the Florida Administrative Weekly on November 10, 2005 (Vol. 31, No. 45, pp. 4125-4126). A rule development workshop was held on November 30, 2005. No one appeared to provide comment regarding these proposed rule changes. No written comments have been received by the Department.