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: 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 711, 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY). Form Number Title Effective Date (2) F-851 Corporate Income/Franchise Tax Affiliations Schedule (http://www.flrules.org/Gateway/reference.asp?No=Ref-16277) 01/24 (3)(a) F-1065 Florida Partnership Information Return (R. 01/16) (http://www.flrules.org/Gateway/reference.asp?No=Ref-06341) 01/16 (b) F-1065N Instructions for Preparing Form F-1065 Florida Partnership Information Return (http://www.flrules.org/Gateway/reference.asp?No=Ref-16278) 01/24 (4) F-1120A Florida Corporate Short Form Income Tax Return (http://www.flrules.org/Gateway/reference.asp?No=Ref-16280) 01/24 (5)(a) F-1120 Florida Corporate Income/Franchise Tax Return (http://flrules.org/Gateway/reference.asp?No=Ref-18772) 01/26 (b) F-1120N Instructions for – Corporate Income/Franchise Tax Return for taxable years beginning on or after January 1, 2025 (http://flrules.org/Gateway/reference.asp?No=Ref-18773) 01/26 (6) F-1120ES Declaration/Installment of Florida Estimated Income/Franchise Tax (R. 01/17) (http://www.flrules.org/Gateway/reference.asp?No=Ref-07769) 01/17 (7)(a) F-1120X Amended Florida Corporate Income/Franchise Tax Return (R. 01/16) (http://www.flrules.org/Gateway/reference.asp?No=Ref-06346) 01/16 (b) F-1120XN Instructions for Preparing Form F-1120X Amended Florida Corporate Income/Franchise Tax Return (http://www.flrules.org/Gateway/reference.asp?No=Ref-14255) 01/22 (8) F-1122 Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated Income Tax Return (R. 01/13) (http://www.flrules.org/Gateway/reference.asp?No=Ref-02109) 01/13 (9)(a) F-11915 Florida Credit for Qualified Railroad Reconstruction or Replacement Expenditures Application for Tax Credit (http://www.flrules.org/Gateway/reference.asp?No=Ref-17791) 02/25 (b) F-11915T Florida Credit for Qualified Railroad Reconstruction or Replacement Expenditures Notice of Intent to Transfer a Credit (http://www.flrules.org/Gateway/reference.asp?No=Ref-17792) 02/25 (10) F-1193T Notice of Intent to Transfer A Florida Tax Credit – Corporate Income Tax (http://www.flrules.org/Gateway/reference.asp?No=Ref-16282) 01/24 (11) F-1196 Allocation for Research and Development Tax Credit for Florida Corporate Income/Franchise Tax (R. 01/18) (http://www.flrules.org/Gateway/reference.asp?No=Ref-08989) 01/18 (12) F-1198 Florida Experiential Learning Tax Credit Program – Application for Tax Credit (http://www.flrules.org/Gateway/reference.asp?No=Ref-16284) 07/23 (13)(a) F-11991 Florida Credit for Manufacturing of Human Breast Milk Derived Human Milk Fortifiers – Application for Tax Credit (http://www.flrules.org/Gateway/reference.asp?No=Ref-16285) 07/23 (b) F-11991T Florida Credit for Manufacturing of Human Breast Milk Derived Human Milk Fortifiers – Notice of Intent to Transfer a Tax Credit (http://www.flrules.org/Gateway/reference.asp?No=Ref-16286) 07/23 (14) F-11992 Florida Individuals with Unique Abilities Tax Credit Program Application for Tax Credit (http://www.flrules.org/Gateway/reference.asp?No=Ref-17793) 02/25 (15) F-2220 Underpayment of Estimated Tax on Florida Corporate Income/Franchise Tax (http://www.flrules.org/Gateway/reference.asp?No=Ref-17794) 02/25 (16) F-7004 Florida Tentative Income/Franchise Tax Return and Application for Extension of Time to File Return (R. 01/17) (http://www.flrules.org/Gateway/reference.asp?No=Ref-07771) 01/17 Rulemaking Authority 213.06(1), 220.183(4)(d), 220.1915(7), 220.196(4), 220.198(6), 220.1991(3), 220.51, 402.261(7)(a), 1002.395(12)(b) FS. Law Implemented 119.071(5), 212.08(5)(p), 213.37, 220.03, 220.11, 220.12, 220.13(1), (2), 220.15, 220.16, 220.183, 220.184, 220.1845, 220.185, 220.186, 220.1875, 220.1876, 220.1877, 220.1878, 220.1895, 220.191, 220.1915, 220.196, 220.198, 220.199, 220.1991, 220.1992, 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, 220.51, 220.721, 220.723, 220.725, 220.737, 220.801, 220.803, 220.805, 220.807, 220.809, 402.261, 1002.395 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, 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, 2-20-25, 1-1-26.