Rule: 12C-1.051 Prev   Up   Next

Rule Title: Forms
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Corporate, Estate and Intangible Tax
Chapter: CORPORATE INCOME TAX

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 1/8/2019
History Notes: Rulemaking Authority 213.06(1), 220.192(7), 220.193(4), 220.196(4), 220.51, 1002.395(13) FS. Law Implemented 119.071(5), 212.08(5)(p), 213.755(1), 220.11, 220.12, 220.13(1), (2), 220.15, 220.16, 220.181, 220.182, 220.183, 220.184, 220.1845, 220.185, 220.186, 220.1875, 220.1895, 220.1896, 220.1899, 220.191, 220.192, 220.193, 220.194, 220.195, 220.196, 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.
References in this version: Ref-02109 F-1122
Ref-03605 F-1158Z
Ref-03606 F-1158ZN
Ref-04882 F-1193T
Ref-06340 F-851
Ref-06341 F-1065
Ref-06346 F-1120X
Ref-07769 F-1120ES
Ref-07771 F-7004
Ref-08989 F-1196
Ref-10186 F-1065N
Ref-10187 F-1120A
Ref-10188 F-1120
Ref-10189 F-1120N
Ref-10190 F-1120XN
Ref-10191 F-2220
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12C-1.051
Forms 21293457 Effective:
01/08/2019
View Text Change
12C-1.013
......
Adjusted Federal Income Defined, Forms 21127199 11/6/2018
Vol. 44/217
View Text Proposed
12C-1.013
......
The proposed changes are necessary to implement statutory changes and to provide citizens with accurate information. 20896436 9/14/2018
Vol. 44/180
View Text Development
12C-1.013
......
The purpose of the proposed amendments to Rule 12C-1.013, F.A.C., is to incorporate statutory changes made to Florida Corporate Income Tax by Chapter 2018-119, L.O.F., and to address the effect that the repeal of the federal .... 20613972 7/2/2018
Vol. 44/128
View Text Final
12C-1.051
Forms 19912662 Effective:
01/17/2018
View Text Proposed
12C-1.0222
......
The purpose of the proposed amendments to Rules 12C-1.0222 and 12C-1.034, F.A.C., is to implement statutory changes made by Chapter 2017-36, L.O.F., which amended provisions in Chapter 220, F.S., to conform the timing of .... 19554635 10/18/2017
Vol. 43/202
View Text Public Hearing
12C-1.0222
......
Approval to publish a Notice of Proposed Rulemaking for the following rules: Rule 12C-1.0222 Returns; Extensions of Time; Payments of Tentative ....
  October 17, 2017, 8:00 a.m.
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
19516902 10/10/2017
Vol. 43/196
View Text Development
12C-1.0222
......
The purpose of the proposed amendments to Rules 12C-1.0222 and 12C-1.034, F.A.C., is to implement statutory changes made by Chapter 2017-36, which amended provisions in Chapter 220, F.S., to conform the timing of filing .... 19378483 9/5/2017
Vol. 43/172
View Text Final
12C-1.051
Forms 18421772 Effective:
01/10/2017
View Text Correction
12C-1.051
Forms 18282771 11/21/2016
Vol. 42/226
View Text Proposed
12C-1.013
......
Section 14 of Chapter 2016-220, L.O.F., modified the way “adjusted federal income” is defined and calculated for Florida Corporate Income Tax purposes. The purpose of changes to Rule 12C-1.013, F.A.C., is to provide guidance .... 18152306 10/26/2016
Vol. 42/209
View Text Development
12C-1.013
......
Section 14 of Chapter 2016-220, Laws of Florida (L.O.F.), modified the way “adjusted federal income” is defined and calculated for Florida Corporate Income Tax purposes. The purpose of changes to Rule 12C-1.013, F.A.C., .... 17974117 9/7/2016
Vol. 42/174
View Text Final
12C-1.051
Forms 16949409 Effective:
01/11/2016
View Text Proposed
12C-1.0194
......
Section 15 of Chapter 2011-76, Laws of Florida (L.O.F.), created a new tax credit for spaceflight projects to become effective October 1, 2015. The purpose of new Rule 12C-1.0194, F.A.C. (Corporate Income Tax Credit for .... 16692553 10/29/2015
Vol. 41/211
View Text Development
12C-1.0194
......
Section 15 of Chapter 2011-76, Laws of Florida (L.O.F.), created a new tax credit for spaceflight projects to become effective October 1, 2015. The purpose of new rule 12C-1.0194, F.A.C. (Corporate Income Tax Credit for .... 16510193 9/22/2015
Vol. 41/184
View Text Final
12C-1.051
Forms 15498095 Effective:
01/19/2015
View Text Public Hearing
12C-1.051
Approval of the proposed rules listed below. The following proposed rules were noticed in the October 17, 2014 (Vol. 40, No. 203, pp. 4610 ....
  December 9, 2014, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
15321846 11/26/2014
Vol. 40/230
View Text Correction
12C-1.051
Forms 15203118 10/23/2014
Vol. 40/207
View Text Proposed
12C-1.051
The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax. 15185658 10/17/2014
Vol. 40/203
View Text Development
12C-1.051
The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax. 14994665 8/28/2014
Vol. 40/168
View Text Final
12C-1.051
Forms 14233118 Effective:
03/12/2014
View Text Final
12C-1.051
Forms 14023986 Effective:
01/20/2014
View Text Proposed
12C-1.0196
......
Section 17, Chapter 2011-76, Laws of Florida, provides for the administration of the Florida research and development tax credit available to target industry businesses that claim and are allowed a federal credit under section .... 13967532 12/20/2013
Vol. 39/246
View Text Public Meeting
12C-1.0196
......
Approval to publish a Notice of Proposed Rule for the following rule sections: Rule 12C-1.0196, F.A.C. – Research and Development Tax Credit Rule ....
  December 10, 2013, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
13881008 11/27/2013
Vol. 39/231
View Text Proposed
12C-1.051
The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax. 13702140 10/21/2013
Vol. 39/205
View Text Development
12C-1.0196
......
Section 17, Chapter 2011-76, Laws of Florida, provides for the administration of the Florida research and development tax credit available to target industry businesses that claim and are allowed a federal credit under section .... 13478361 9/6/2013
Vol. 39/174
View Text Development
12C-1.051
The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax. 13326362 8/2/2013
Vol. 39/150
View Text Final
12C-1.051
Forms 12457533 Effective:
01/17/2013
View Text Proposed
12C-1.0191
......
Section 1, Chapter 2011-223, L.O.F., allows certain unused capital investment tax credits to be carried forward through the 30th tax year after commencement of operations. The proposed amendments to Rule 12C-1.0191, F.A.C. .... 12042858 9/28/2012
Vol. 38/39
View Text Development
12C-1.0191
......
Section 1, Chapter 2011-223, L.O.F., allows certain unused capital investment tax credits to be carried forward through the 30th tax year after commencement of operations. The purpose of the proposed amendments to Rule 12C-1.0191, .... 11756417 7/20/2012
Vol. 38/29
View Text Final
12C-1.051
Forms 10925224 Effective:
01/25/2012
View Text Change
12C-1.003
......
Definitions, Forms, Interest Computations 10707653 11/23/2011
Vol. 37/47
View Text Proposed
12C-1.003
......
Effective January 1, 2012, Section 22, Chapter 2011-76, L.O.F., repeals the emergency excise tax. The purpose of the proposed amendments to Rule 12C-1.003, F.A.C. (Definitions), is to update the definition of the term “written .... 10443910 9/30/2011
Vol. 37/39
View Text Development
12C-1.003
......
Effective January 1, 2012, Section 22, Chapter 2011-76, L.O.F., repeals the emergency excise tax. The purpose of the proposed amendments to Rule 12C-1.003, F.A.C. (Definitions), is to update the definition of the term “written .... 10241083 7/29/2011
Vol. 37/30
View Text Final
12C-1.051
Forms 9976176 Effective:
06/06/2011
View Text Proposed
12C-1.0186
......
The Florida Tax Credit Scholarship Program, as amended by Chapter 2010-24, L.O.F., allows taxpayers to receive a credit allocation for contributions made to nonprofit scholarship funding organizations. This law expands the .... 9749584 3/18/2011
Vol. 37/11
View Text Final
12C-1.051
Forms 9555584 Effective:
01/12/2011
View Text Proposed
12C-1.051
Section 13, Chapter 2010-147, L.O.F., creates Section 220.1896, F.S., authorizing a jobs for the unemployed tax credit against corporate income tax. The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), .... 9225396 10/8/2010
Vol. 36/40
View Text Development
12C-1.0186
......
The Florida Tax Credit Scholarship Program, as amended by Chapter 2010-24, L.O.F., allows taxpayers to receive a credit allocation for contributions made to nonprofit scholarship funding organizations. This law expands the .... 9142461 9/24/2010
Vol. 36/38
View Text Development
12C-1.051
The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax. 8982799 8/13/2010
Vol. 36/32
View Text Final
12C-1.051
Forms 8796947 Effective:
06/28/2010
View Text Final
12C-1.051
Forms 8541352 Effective:
04/26/2010
View Text Final
12C-1.051
Forms 8540964 Effective:
04/26/2010
View Text Proposed
12C-1.051
Section 1, Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by .... 8493434 4/9/2010
Vol. 36/14
View Text Change
12C-1.051
Forms 8245308 2/12/2010
Vol. 36/06
View Text Development
12C-1.051
Section 1, Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by .... 8135795 1/15/2010
Vol. 36/02
View Text Final
12C-1.051
Forms 8136086 Effective:
01/11/2010
View Text Proposed
12C-1.0191
......
Section 10, Chapter 2008-227, L.O.F., authorizes businesses which located a new solar panel manufacturing facility in Florida generating at least 400 jobs with an average salary of at least $50,000, to assign or transfer .... 8092048 12/31/2009
Vol. 35/52
View Text Proposed
12C-1.0186
......
Chapter 2009-108, L.O.F., expands the Florida Tax Credit Scholarship Program to allow insurers, who make contributions to nonprofit funding organizations, to take a tax credit against the insurance premium tax imposed under .... 8091854 12/31/2009
Vol. 35/52
View Text Development
12C-1.0191
......
The purpose of the amendments to Rule 12C-1.0191, F.A.C. (Capital Investment Tax Credit Program), is to include provisions for a taxpayer to transfer a capital investment tax credit to another taxpayer, as authorized by .... 7650989 9/25/2009
Vol. 35/38
View Text Development
12C-1.0186
......
The purpose of the proposed amendments to Rule 12C-1.086, F.A.C. (Credit for Florida Alternative Minimum Tax), is to include law changes that eliminate the Florida renewable energy production credit from the alternative .... 7650795 9/25/2009
Vol. 35/38
View Text Proposed
12C-1.051
The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax. 7644878 9/18/2009
Vol. 35/37
View Text Development
12C-1.051
The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax. 7343305 7/10/2009
Vol. 35/27
View Text Final
12C-1.051
Forms 6657418 Effective:
01/27/2009
View Text Change
12C-1.051
Forms 6515992 12/12/2008
Vol. 34/50
View Text Proposed
12C-1.051
The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to the forms used by the Department in the administration of the corporate income tax, and to remove a form that .... 6251473 10/10/2008
Vol. 34/41
View Text Public Meeting
12C-1.051
Approval to publish a Notice of Proposed Rulemaking to amend Rule 12C-1.051, F.A.C. (Forms – Corporate Income Tax).
  September 16, 2008, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
6072314 9/5/2008
Vol. 34/36
View Text Development
12C-1.051
The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to: (1) adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax; (2) update the information .... 5882582 7/18/2008
Vol. 34/29
View Text Final
12C-1.051
Forms 5043338 Effective:
01/01/2008
View Text Development
12C-1.0193
......
The purpose of the creation of Rule 12C-1.0193, F.A.C. (Florida Renewable Energy Production Credit), is to provide for the administration of Section 220.193, F.S. (Florida Renewable Energy Production Credit), created by .... 4635259 9/21/2007
Vol. 33/38
View Text Proposed
12C-1.051
The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, new forms and changes to the forms used by the Department in the administration of the corporate income tax. 4628663 9/21/2007
Vol. 33/38
View Text Development
12C-1.051
The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax. 4330485 7/6/2007
Vol. 33/27
View Text Final
12C-1.051
Forms 3977696 Effective:
04/05/2007
View Text Public Meeting
12C-1.0187
......
Approval of the proposed amendments to Rule Chapter 12C-1, F.A.C. (Corporate Income Tax). A Notice of Proposed Rulemaking for the proposed rule ....
  February 27, 2007, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee
3581936 2/16/2007
Vol. 33/07
View Text Change
12C-1.051
Forms 3450695 1/19/2007
Vol. 33/03
View Text Proposed
12C-1.0187
......
The purpose of the proposed amendments to Rule 12C-1.0187, F.A.C. (Credits for Contributions to Nonprofit Scholarship Funding Organizations), is to incorporate changes to Section 220.187, F.S., as amended by Section 2, Chapter .... 3337884 12/29/2006
Vol. 32/52
View Text Development
12C-1.0187
......
The purpose of the proposed amendments to Rule 12C-1.0187, F.A.C. (Credits for Contributions to Nonprofit Scholarship Funding Organizations), is to incorporate changes to Section 220.187, F.S., as amended by Section 2, Chapter .... 3150286 11/9/2006
Vol. 32/45
View Text Final
12C-1.051
Forms 1294870 Effective:
05/01/2006
View Text Change
12C-1.051
Forms 81109 2/3/2006
Vol. 32/05
View Text Proposed
12C-1.051
......
The purpose of the proposed amendments to Rule 12C-1.0188, F.A.C. (Enterprise Zone Program), is to implement the changes to the corporate income tax enterprise zone jobs credit provided in Sections 23, 25, and 30, Chapter .... 20969 1/13/2006
Vol. 32/02