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Florida Proposed Rules


Rule Number: Rule Title

12C-1.051 Forms

Next Step:A rule development workshop has been requested and will be held at 10:00 a.m. on September 23, 2021, 10:00 a.m., 2450 Shumard Oak Boulevard, Building 1, Room 1220, Tallahassee, Florida 32399. Anyone wishing to attend the workshop remotely may register at https://attendee.gotowebinar.com/register/7422330626551160080. An agenda and materials for the workshop are available below.

Forms:
F-1120: Florida Corporate Income/Franchise Tax Return
F-1120A: Florida Corporate Short Form Income Tax Return
F-1120N: Instructions for Corporate Income/Franchise Tax Return for taxable years beginning on or after January 1,2021)
F-1120XN: Instructions for Preparing Form F-1120X Amended Florida Corporate Income/Franchise Tax Return


Workshop Information:September 23, 2021
Draft Rule Language:September 23, 2021
Notice of Rule Development:September 9, 2021 (Vol. 47, No. 175, p. 4127)

Purpose:    The purpose of this rulemaking is to implement legislative changes, as well as general updates to conform with changes to the formatting of IRS form titles and numbers. These changes require revisions for four forms used to administer Florida Corporate Income Tax. The revised forms include Form F-1120A, Florida Corporate Short Form Income Tax Return; Form F-1120, Florida Corporate Income/Franchise Tax Return; Form F-1120N, Instructions for Corporate Income/Franchise Tax Return for taxable years beginning on or after January 1, 2021; and Form 1120XN, Instructions for Preparing Form F-1120X Amended Florida Corporate Income/Franchise Tax Return.