The Internal Revenue Service recently reduced the extension period for filing a Florida partnership return from six months to five months (Bulletin IR-2008-084, June 30, 2008). The purpose of this rulemaking is to change the extension period for filing a Florida partnership return to five months. Changes are also being made to include the requirements for filing corporate tax returns with the Department electronically and to simplify all provisions on how to obtain an extension of time to file a Florida corporate income tax return or a Florida partnership return. Specifically, the purpose of the proposed substantial rewording of Rule 12C-1.0222, F.A.C.: (1) changes the title to “Returns; Extensions of Time; Payments of Tenative Tax” to reflect the revised provisions of the rule; (2) provides when a return submitted to the Department by electronic means or by a paper return is timely filed; (3) provides that an extension of time will be valid until 15 days after the expiration of the federal extension or until six months after the due date, whichever occurs earlier; (4) provides that a taxpayer who has not obtained a federal extension of time to file a return may obtain an extension of time to file a Florida return by establishing good cause as to why the return cannot be filed by the original due date; (5) requires that taxpayers who request an extension of time to file a return must submit Form-7004 (Florida Tentative Income/Franchise and Emergency Excise Tax Return and Application for Extension of Time to File Return) with the amount of tentative tax due to the Department; (6) provides the extended return due dates for the Florida corporate return and for the Florida partnership return; and (7) provides when the request for an extension of time to file will be invalidated for failure to pay the tentative tax due. The purpose of the proposed repeal of Rule 12C-1.032, F.A.C. (Payment of Tentative Tax), is to remove provisions regarding when a tentative tax return will be considered timely filed with the Department. These provisions have been moved to the proposed substantial rewording of Rule 12C-1.0222, F.A.C.