Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 34 No. 41, October 10, 2008 issue of the Florida Administrative Weekly.

In response to written comments received from the Joint Administrative Procedures Committee, dated November 24, 2008, changes to Forms F-1065N, F-1120A, F-1120, F-1120N, and F-7004, incorporated by reference in Rule 12C-1.051, F.A.C., have been made.

The following changes have been made to Form F-1065N, Instructions for Preparing Form F-1065 Florida Partnership Information Return:

The second paragraph of the instructions for an “Extension of Time to File” on Page 1 has been changed as follows:

You must file Florida Form F-7004 to extend your time to file. A copy of your federal extension alone will not extend the time for filing your Florida return. See Rule 12C-1.0222, F.A.C., for information on the requirements that must be met for your request for an extension of time to be valid.

The instructions for “Attachments and Statements” on Page 1 have been changed as follows:

You may use attachments if the lines on Form F-1065 or on any schedules are not sufficient. They must contain all the required information and follow the format of the schedules on the return. Do not attach a copy of the federal return.

The following changes have been made to Form F-1120A, Florida Corporate Short Form Income Tax Return:

The first paragraph of the instructions under “General Information (continued)” on Page 3 has been changed as follows: You must file Florida Form F-7004 to extend your time to file. A copy of your federal extension alone will not extend the time for filing your Florida return. See Rule 12C-1.0222, F.A.C., for information on the requirements that must be met for your request for an extension of time to be valid.

The fourth sentence of the instructions under “Line 4. Florida Exemption” on Page 4 has been changed as follows: Multiply $5,000 by the number of days in the short tax year divided by 365.

The paragraph in “A.” of the instructions under “Information for Filing Form F-7004” on Page 4 has been replaced with the following sentence: An extension for Florida tax purposes may be granted, even though no federal extension was granted. See Rule 12C-1.0222, F.A.C., for information on the requirements that must be met for your request for an extension of time to be valid.

The following change has been made to Form F-1120, Florida Corporate Income/Franchise and Emergency Tax Return:

The paragraph in “A.” of the instructions under “Information for Filing Form F-7004” has been changed as follows: An extension for Florida tax purposes may be granted, even though no federal extension was granted. See Rule 12C-1.0222, F.A.C., for information on the requirements that must be met for your request for an extension of time to be valid.

The following changes have been made to Form F-1120N, F-1120 Instructions – Corporate Income/Franchise and Emergency Tax Return for taxable years beginning on or after January 1, 2008:

The first paragraph on Page 3 has been changed as follows: You must file Florida Form F-7004 to extend your time to file. A copy of your federal extension alone will not extend the time for filing your Florida return. See Rule 12C-1.0222, F.A.C., for information on the requirements that must be met for your request for an extension of time to be valid.

The third paragraph for “Line 9 – Florida Exemption” on Page 6 has been changed as follows: If the taxable year is less than 12 months, the $5,000 exemption must be prorated. Multiply $5,000 by the number of days in the short tax year divided by 365.

The following change has been made to Form F-1158ZN, Instructions for Form F-1158Z – Enterprise Zone Property Tax Credit:

The second paragraph under “Credit Limitations” has been changed as follows: The business must have at least 5 more full time employees than it had in the preceding year to qualify for the initial credit. This employment requirement must be maintained for each year the credit is claimed.

The following change has been made to Form F-7004, Florida Tentative Income/Franchise and Emergency Excise Tax Return and Application for Extension of Time to File Return: