12C-1.051: Forms
PURPOSE AND EFFECT: 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 will no longer be used by the Department.
SUMMARY: The proposed amendments to Rule 12C-1.051, F.A.C. (Forms): (1) adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax; (2) update the information on how to obtain copies of forms from the Department; and (3) repeal forms F-1159 (Application for Child Care Tax Credits) and F-1159N (Instructions for Filing F-1159). The Child Care Tax Credit Program expired on June 30, 2008.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 213.06(1), 220.51 FS.
LAW IMPLEMENTED: 220.11, 220.12, 220.13(1), (2), 220.14, 220.15, 220.16, 220.181, 220.182, 220.183, 220.184, 220.1845, 220.185, 220.186, 220.187, 220.1895, 220.19, 220.191, 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 FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: November 5, 2008, 10:00 a.m.
PLACE: Room 118, Carlton Building, 501 South Calhoun Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Larry Green at (850)922-4830. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Kim Hancock, Operations Analyst, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4726
THE FULL TEXT OF THE PROPOSED RULE IS:
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 one or more of the following methods: 1) downloading the form from the Department’s Internet site at www.myflorida.com/dor/forms; or, 2) faxing a forms request to the Distribution Center at (850)922-2208; or, 3) calling the Department at (800)352-3671, Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 3) visiting any local Department of Revenue Service Center Distribution Center at (850)488-8422; or, 4) writing the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304; or, 5) visiting any local Department of Revenue Service Center to personally obtain a copy. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331 or (850)922-1115.
Form Number Title Effective Date
(2) No change.
(3) F-851 Corporate Income/Franchise and
Emergency Excise Tax Affiliations
Schedule (R. 01/09 01/08) ___ 01/08
(4)(a) F-1065 Florida Partnership Information
Return (R. 01/09 01/08) ___ 01/08
(b) F-1065N Instructions for Preparing Form
F-1065 Florida Partnership
Information Return (R. 01/09 01/08) ___ 01/08
(5) F-1120A Florida Corporate Short Form
Income Tax Return (R. 01/09 01/08) ___ 01/08
(6)(a) F-1120 Florida Corporate Income/
Franchise and Emergency Excise
Tax Return (R. 01/09 01/08) ___ 01/08
(b) F-1120N F-1120 Instructions –
Corporate Income/Franchise
and Emergency Excise Tax Return
for taxable years beginning on
or after January 1, 2008 2007
(R. 01/09 01/08) ___ 01/08
(7) F-1120ES Declaration/Installment of Florida
Estimated Income/Franchise and
Emergency Excise Tax For
Taxable Year Beginning on or
after January 1, 2009 2008
(R. 01/09 01/08) ___ 01/08
(8)(a) F-1120X Amended Florida Corporate
Income/Franchise and Emergency
Excise Tax Return (R. 01/09 01/08) ___ 01/08
(b) F-1120XN Instructions for Preparing Form
F-1120X Amended Florida
Corporate Income/Franchise and
Emergency Excise Tax Return
(R. 01/09 01/08) ___01/08
(9) F-1122 Authorization and Consent of
Subsidiary Corporation to be
Included in a Consolidated Income
and Emergency Excise Tax Return
(R. 01/09 01/01) ___ 08/02
(10)(a) F-1156Z Florida Enterprise Zone Jobs Credit
Certificate of Eligibility for Corporate
Income Tax (R. 01/09 07/06) ___ 04/07
(b) F-1156ZN Instructions for Completing Form
F-1156Z Florida Enterprise Zone
Jobs Credit Certificate of Eligibility
for Corporate Income Tax
(R. 01/09 07/06) ___ 04/07
(11)(a) F-1158Z Enterprise Zone Property Tax
Credit (R. 01/09 01/08) ___ 04/07
(b) F-1158ZN Instructions for Form F-1158Z
Enterprise Zone Property Tax
Credit (R. 01/09 01/08) ___ 04/07
(12)(a) F-1159 Application for Child Care Tax
Credits (R. 01/03) 06/03
(b) F-1159N Instructions for Filing F-1159 (R.01/03) 06/03
(12)(13)(a) F-1160 Application for Corporate Income
Tax Credit for Contributions
to Nonprofit Scholarship Funding
Organizations (SFOs) (R. 07/08 10/06) ___ 04/07
(b) F-1161 Application for Rescindment of
Corporate Income Tax Credit for
Contributions to Nonprofit
Scholarship Funding Organization
(SFO) (R. 07/08 07/06) ___ 04/07
(13)(14) F-2220 Underpayment of Estimated
Tax on Florida Corporate
Income/Franchise and Emergency
Excise Tax (R. 01/09 07/06) ___06/05
(14)(15) F-7004 Florida Tentative Income/Franchise
and Emergency Excise Tax Return
and Application for Extension of
Time to File Return (R. 01/09 01/08) ___01/08
Specific Authority 213.06(1), 220.51 FS. Law Implemented 220.11, 220.12, 220.13(1), (2), 220.14, 220.15, 220.16, 220.181, 220.182, 220.183, 220.184, 220.1845, 220.185, 220.186, 220.187, 220.1895, 220.19, 220.191, 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 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,________.