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 the proposed substantial rewording of Rule 12C-1.0222, F.A.C. (Returns; Extensions of Time; Payments of Tentative Tax), is to change the extension period for filing a Florida partnership return to five months. Changes are also necessary to include the requirements for filing corporate income 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. The purpose of the proposed repeal of Rule 12C-1.032, F.A.C. (Payment of Tentative Tax), is to remove provisions regarding the requirement to pay tentative tax that will be included in the proposed substantial rewording of Rule 12C-1.0222, F.A.C.