Florida Regulations 12C-1.051: Forms
Current as of: 2024 | Check for updates
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(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 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).
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://www.flrules.org/Gateway/reference.asp?No=Ref-16279)
01/24
(b) F-1120N
Instructions for – Corporate Income/Franchise Tax Return for taxable years beginning on or after January 1, 2023
(http://www.flrules.org/Gateway/reference.asp?No=Ref-16281)
01/24
(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 Credit (N. 01/24)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-16044)
11/23
(b) F-11915T
Florida Credit for Qualified Railroad Reconstruction or Replacement Expenditures Notice of Intent to Transfer a Credit (N. 01/24)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-16045)
11/23
(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-2220
Underpayment of Estimated Tax on Florida Corporate Income/Franchise Tax
(http://www.flrules.org/Gateway/reference.asp?No=Ref-16283)
01/24
(15) 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), 220.1915(7), 220.192(7), 220.193(4), 220.196(4), 220.198(6), 220.51, 1002.395(13) FS. Law Implemented 119.071(5), 212.08(5)(p), 213.37, 213.755(1), 220.11, 220.12, 220.13(1), (2), 220.15, 220.16, 220.183, 220.184, 220.1845, 220.185, 220.186, 220.1875, 220.1895, 220.1896, 220.1899, 220.191, 220.1915, 220.1915, 220.193, 220.194, 220.195, 220.196, 220.198, 220.1991, 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, 624.5105, 624.51055, 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.
Terms Used In Florida Regulations 12C-1.051
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
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://www.flrules.org/Gateway/reference.asp?No=Ref-16279)
01/24
(b) F-1120N
Instructions for – Corporate Income/Franchise Tax Return for taxable years beginning on or after January 1, 2023
(http://www.flrules.org/Gateway/reference.asp?No=Ref-16281)
01/24
(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 Credit (N. 01/24)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-16044)
11/23
(b) F-11915T
Florida Credit for Qualified Railroad Reconstruction or Replacement Expenditures Notice of Intent to Transfer a Credit (N. 01/24)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-16045)
11/23
(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-2220
Underpayment of Estimated Tax on Florida Corporate Income/Franchise Tax
(http://www.flrules.org/Gateway/reference.asp?No=Ref-16283)
01/24
(15) 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), 220.1915(7), 220.192(7), 220.193(4), 220.196(4), 220.198(6), 220.51, 1002.395(13) FS. Law Implemented 119.071(5), 212.08(5)(p), 213.37, 213.755(1), 220.11, 220.12, 220.13(1), (2), 220.15, 220.16, 220.183, 220.184, 220.1845, 220.185, 220.186, 220.1875, 220.1895, 220.1896, 220.1899, 220.191, 220.1915, 220.1915, 220.193, 220.194, 220.195, 220.196, 220.198, 220.1991, 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, 624.5105, 624.51055, 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.