Submit Corporate Income Information
Section 220.27, Florida Statutes, requires an online submission of
additional tax information when a Florida corporate income/franchise tax
return is filed for a taxable year that begins between January 1, 2018,
and December 31, 2019. Most taxpayers will make two separate online
submissions (e.g., a calendar year-end taxpayer will generally make one
submission for taxable year ending December 31, 2018, and a second for
taxable year ending December 31, 2019).
Section 220.27(1)(c), F.S., allows an officer of the taxpayer or a person
duly authorized to act on the taxpayer's behalf, including an accountant,
to submit the information and certify that the information is true and
correct. A taxpayer who fails to provide the additional required
information by the required submission date is subject to a penalty of
$1,000 or 1 percent of the tax determined to be due, whichever is greater,
for each taxable year the information is required.
Additional Required Information
The following information is required to be submitted to the Department.
Florida corporate income/franchise tax return or schedule
- Taxpayer name and federal employer identification number (FEIN)
- Taxable-year beginning date and ending date
Filing basis of taxpayer's Florida corporate income/franchise tax
- Federal taxable income
- Florida apportionment fraction
- Florida net operating loss carryover to next taxable year
Florida alternative minimum tax credit carryover to next taxable year
Federal corporate income tax return or schedule
Federal net operating loss deduction applied in determining federal
taxable income (federal Form 1120 filers, Line 29a)
Federal net operating loss carryover that was not applied due to the
limitation under Section 172(a)(2), Internal Revenue Code (IRC) (80%
of taxable income computed without regard to the deduction allowable
under Section 172, IRC – applicable to losses generated in taxable
years beginning after December 31, 2017)
Form 8993 - Section 250 Deduction for Foreign-Derived Intangible Income
(FDII) and Global Intangible Low-Taxed Income (GILTI)
Foreign-Derived Intangible Income (FDII) (federal Form 8993, Part IV,
Global Intangible Low-Taxed Income (GILTI) included in federal taxable
income (federal Form 8993, Part IV, Line 3b)
Amount of FDII-related deduction under Section 250, IRC (federal Form
8993, Part IV, Line 8)
Amount of GILTI-related deduction under Section 250, IRC (federal Form
8993, Part IV, Line 9)
Form 8990 - Limitation on Business Interest Expense Under Section 163(j)
Amount of disallowed business interest expense carried over from
previous taxable years (federal Form 8990, Part I, Section I, Line 2)
Amount of business interest expense deduction (federal Form 8990, Part
I, Section IV, Line 30)
Amount of current-year business interest expense not deducted due to
limitation under Section 163(j), IRC (federal Form 8990, Part I,
Section IV, Line 31)
North American Industry Classification System (NAICS) Code
NAICS code (2007) for business activity generating the greatest amount
of gross receipts for the taxpayer. If you don't know your NAICS code,
Additional Required Information Due Dates
A new law (Chapter 2019-168, Laws of Florida, creating section 220.27,
F.S.) requires that taxpayers filing a Florida corporate
income/franchise tax return (Form F-1120 or F-1120A) for taxable years
beginning during the 2018 and 2019 calendar years report additional
information to the Florida Department of Revenue. A list of the
requirements and information needed are found in
Tax Information Publication #19C01-03.
The Department has issued
Emergency Order No. 19-002
implementing provisions of the Governor’s Executive Order No. 19-190
(RE: Hurricane Dorian), which states that the Department recognizes
emergency preparations for, and response to, Hurricane Dorian may impede
taxpayers’ ability to submit Corporate Income Tax (CIT) Additional
Information, on or before the September 3, 2019 filing date provided for
Therefore, the Department will consider submissions of CIT Additional
Information made on or before October 27, 2019, timely and will
automatically waive any penalty under section 220.27(1)(e), F.S., that
would otherwise be due. CIT Additional Information due after October 27,
2019, must be submitted within 10 days of the extended due date or the
date the related return is filed, whichever is earlier.
For each taxable year that begins during the 2018 and 2019 calendar
years, you are required to report the additional information. The
additional required information is due the earlier of 10 days after the
extended due date of the Florida corporate income/franchise tax return
(Forms F-1120 or F-1120A), or 10 days after the tax return is filed.
Submit Your Additional Required Information
Important Notice: It is highly recommended that you
collect the required information before starting the online application.
If you submit an incomplete report, an error message will be displayed,
and you must go back and complete or correct the report and submit
again. If you do not receive a confirmation number, your information has
not been accepted. You cannot save partial information for completion at
If you are ready to submit your additional required information, click
Submit Corporate Income Information.
Look up a Previous Submission
You will need your confirmation number and federal employer
identification number (FEIN) to view previously submitted information.
To access your previously submitted information, click
Look up a Previous Submission.
Questions and Answers
Does a partnership, or a limited liability company (LLC) treated as
a partnership, need to submit the additional required
No. A partnership does not file Form F-1120 or F-1120A, so it does not
have to submit the additional required information.
Does a corporation that is tax-exempt under Section 501(c)(3),
Internal Revenue Code, need to submit the additional required
If the corporation filed a Florida corporate income/franchise tax
return, it must submit the additional required information.
Does a Sub-S corporation need to submit the additional required
If the Sub-s corporation filed a Florida corporate income/franchise
tax return, it must submit the additional required information.
If a corporation has two short taxable years that begin in 2018
(e.g., January 1, 2018 – May 28, 2018, and May 29, 2018 – December
31, 2018), are two separate online submissions required – one for
each taxable year?
Yes. For each taxable year that begins during the 2018 and 2019
calendar years, you need to report the additional required
Can my accountant submit the online information for my
Yes. Section 220.27(1)(c), F.S., allows an officer of the taxpayer or
a person duly authorized to act on the taxpayer's behalf, including an
accountant, to submit the information and certify that the information
is true and correct.
If an affiliated group files a consolidated Florida Form F-1120 for
the taxable year ending December 31, 2018, is a separate submission
required for each member of the affiliated group?
No. Only one online submission for the affiliated group is required
for that taxable year.
If an affiliated group files a federal consolidated income tax
return and separate Florida corporate income/franchise tax returns,
is a separate online submission for each filed Florida Form F-1120
Yes. A separate online submission is required for each Florida Form
F-1120 or F-1120A filed, and the information is contained in the
pro-forma federal income tax return.
How should online submissions be corrected when an error in the
previous submission for a taxable year is discovered?
Once the information is submitted and the confirmation page is shown,
the submission is complete. A filer can view previously submitted
information; however, the system will not allow for accepted
information to be edited. To submit corrected information, a filer
must resubmit the additional required information for the taxable
year. The most recent submission for a taxable year will be considered
the correct submission.