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Florida Administrative Code (Last Updated: November 11, 2024) |
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12. Department of Revenue |
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12C. Corporate, Estate and Intangible Tax |
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12C-1. Corporate Income Tax |
1(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.
33(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 website at floridarevenue.com/forms; or, 2) calling the Department at (850)488-6800, Monday through Friday, (excluding holidays); or, 3) writing the Florida Department of Revenue, Taxpayer Services, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
107Form Number
109Title
110Effective Date
112(2) F-851
114Corporate Income/Franchise Tax Affiliations Schedule
119(120http://www.flrules.org/Gateway/reference.asp?No=Ref-16277122)
12301/24
124(3)(a) F-1065
126Florida Partnership Information Return (R. 01/16)
132(133http://www.flrules.org/Gateway/reference.asp?No=Ref-06341135)
13601/16
137(b) F-1065N
139Instructions for Preparing Form F-1065 Florida Partnership Information
147Return
148(149http://www.flrules.org/Gateway/reference.asp?No=Ref-16278151)
15201/24
153(4) F-1120A
155Florida Corporate Short Form Income Tax Return
162(163http://www.flrules.org/Gateway/reference.asp?No=Ref-16280165)
16601/24
167(5)(a) F-1120
169Florida Corporate Income/Franchise Tax Return
174(175http://www.flrules.org/Gateway/reference.asp?No=Ref-16279177)
17801/24
179(b) F-1120N
181Instructions for – Corporate Income/Franchise Tax Return for taxable years beginning on or after January 1, 2023
198(199http://www.flrules.org/Gateway/reference.asp?No=Ref-16281201)
20201/24
203(6) F-1120ES
205Declaration/Installment of Florida Estimated Income/Franchise Tax (R. 01/17) (214http://www.flrules.org/Gateway/reference.asp?No=Ref-07769216)
21701/17
218(7)(a) F-1120X
220Amended Florida Corporate Income/Franchise Tax Return (R. 01/16) 228(229http://www.flrules.org/Gateway/reference.asp?No=Ref-06346231)
23201/16
233(b) F-1120XN
235Instructions for Preparing Form F-1120X Amended Florida Corporate Income/Franchise Tax Return
246(247http://www.flrules.org/Gateway/reference.asp?No=Ref-14255249)
25001/22
251(8) F-1122
253Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return (R. 01/13)
270(271http://www.flrules.org/Gateway/reference.asp?No=Ref-02109273)
27401/13
275(9)(a) F-11915
277Florida Credit for Qualified Railroad Reconstruction or Replacement Expenditures Application for Credit (N. 01/24)
291(292http://www.flrules.org/Gateway/reference.asp?No=Ref-16044294)
29511/23
296(b) F-11915T
298Florida Credit for Qualified Railroad Reconstruction or Replacement Expenditures Notice of Intent to Transfer a Credit (N. 01/24)
316(317http://www.flrules.org/Gateway/reference.asp?No=Ref-16045319)
32011/23
321(10) F-1193T
323Notice of Intent to Transfer A Florida Tax Credit – Corporate Income Tax (337http://www.flrules.org/Gateway/reference.asp?No=Ref-16282339)
34001/24
341(11) F-1196
343Allocation for Research and Development Tax Credit for Florida Corporate Income/Franchise Tax (R. 01/18)
357(358http://www.flrules.org/Gateway/reference.asp?No=Ref-08989360)
36101/18
362(12) F-1198
364Florida Experiential Learning Tax Credit Program – Application for Tax Credit
375(376http://www.flrules.org/Gateway/reference.asp?No=Ref-16284378)
37907/23
380(13)(a) F-11991
382Florida Credit for Manufacturing of Human Breast Milk Derived Human Milk Fortifiers – Application for Tax Credit (400http://www.flrules.org/Gateway/reference.asp?No=Ref-16285402)
40307/23
404(b) F-11991T
406Florida Credit for Manufacturing of Human Breast Milk Derived Human Milk Fortifiers – Notice of Intent to Transfer a Tax Credit (428http://www.flrules.org/Gateway/reference.asp?No=Ref-16286430)
43107/23
432(14) F-2220
434Underpayment of Estimated Tax on Florida Corporate Income/Franchise Tax
443(444http://www.flrules.org/Gateway/reference.asp?No=Ref-16283446)
44701/24
448(15) F-7004
450Florida Tentative Income/Franchise Tax Return and Application for
458Extension of Time to File Return (R. 01/17)
466(467http://www.flrules.org/Gateway/reference.asp?No=Ref-07771469)
47001/17
471Rulemaking Authority 473213.06(1), 474220.1915(7), 220.192(7), 476220.193(4), 477220.196(4), 478220.198(6), 479220.51, 4801002.395(13) FS. 482Law Implemented 484119.071(5), 485212.08(5)(p), 486213.37, 487213.755(1), 488220.11, 489220.12, 490220.13(1), 491(2), 492220.15, 493220.16, 494220.183, 495220.184, 496220.1845, 497220.185, 498220.186, 499220.1875, 500220.1895, 501220.1896, 502220.1899, 503220.191, 504220.1915, 220.1915, 506220.193, 507220.194, 508220.195, 509220.196, 510220.198, 220.1991, 512220.21, 513220.211, 514220.22, 515220.221, 516220.222, 517220.23, 518220.24, 519220.241, 520220.31, 521220.32, 522220.33, 523220.34, 524220.41, 525220.42, 526220.43, 527220.44, 528220.51, 529220.721, 530220.723, 531220.725, 532220.737, 533220.801, 534220.803, 535220.805, 536220.807, 537220.809, 538221.04, 539624.5105, 540624.51055, 5411002.395 FS. 543History–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, 1-27-09, 1-11-10, 4-26-10(12)(a), (b), 4-26-10(13)(a), (b), 6-28-10, 1-12-11, 6-6-11, 1-25-12, 1-17-13, 3-12-14, 1-19-15, 1-11-16, 1-10-17, 1-17-18, 1-8-19, 12-12-19, 5-23-22, 1-1-23, 11-21-23, 1-1-24.
Historical Versions(22)
Select effective date to view different version.Related Statutes:
- 1002.395, F.S.
- 119.071, F.S.
- 212.08, F.S.
- 213.06, F.S.
- 213.755, F.S.
- 220.11, F.S.
- 220.12, F.S.
- 220.13, F.S.
- 220.14, F.S.
- 220.15, F.S.
- 220.16, F.S.
- 220.181, F.S.
- 220.182, F.S.
- 220.183, F.S.
- 220.184, F.S.
- 220.1845, F.S.
- 220.185, F.S.
- 220.186, F.S.
- 220.1875, F.S.
- 220.1895, F.S.
- 220.1899, F.S.
- 220.19, F.S.
- 220.191, F.S.
- 220.192, F.S.
- 220.193, F.S.
- 220.194, F.S.
- 220.195, F.S.
- 220.196, F.S.
- 220.21, F.S.
- 220.211, F.S.
- 220.22, F.S.
- 220.221, F.S.
- 220.222, F.S.
- 220.23, F.S.
- 220.24, F.S.
- 220.241, F.S.
- 220.31, F.S.
- 220.32, F.S.
- 220.33, F.S.
- 220.34, F.S.
- 220.41, F.S.
- 220.42, F.S.
- 220.43, F.S.
- 220.44, F.S.
- 220.51, F.S.
- 220.721, F.S.
- 220.723, F.S.
- 220.725, F.S.
- 220.737, F.S.
- 220.801, F.S.
- 220.803, F.S.
- 220.805, F.S.
- 220.807, F.S.
- 220.809, F.S.
- 288.9916, F.S.
- 624.5105, F.S.
- 624.51055, F.S.