Notice of Development of Rulemaking

DEPARTMENT OF REVENUE
Corporate, Estate and Intangible Tax
RULE NO: RULE TITLE
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 forms used by the Department in the administration of the corporate income tax.
SUBJECT AREA TO BE ADDRESSED: The subject area of the workshop is the proposed changes to forms used by the Department in the administration of the corporate income tax.
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.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
TIME AND DATE: July 23, 2007, 10:00 a.m.
PLACE: Room 118, Carlton Building, 501 S. 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, (800)955-8771 (TDD) or (800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Jamie Peate, Operations Analyst, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4726

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT 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) No change.

Form Number                Title                                                                Effective Date

(2) through (3) No change.

(4)(a) F-1065                  Florida Partnership Information

                                        Return (R. 01/08 01/07)                                ___ 04/07

(b) F-1065N                   Instructions for Preparing

                                        Form F-1065 Florida

                                        Partnership Information Return

                                        (R. 01/08 01/07)                                             ___ 04/07

(5) F-1120A                   Florida Corporate Short Form

                                        Income Tax Return

                                        (R. 01/08 01/07)                                             ___ 04/07

(6)(a) F-1120                  Florida Corporate Income/Franchise

                                        and Emergency Excise Tax

                                        Return (R. 01/08 01/07)                                ___ 04/07

(b) F-1120N                   F-1120 Instructions – Corporate

                                        Income/Franchise                                        ___ 04/07

                                        and Emergency Excise Tax Return
                                        for taxable years beginning on or
                                        after January 1, 2007 2006

                                        (R. 01/08 01/07)

(7) F-1120ES                  Declaration/Installment of Florida

                                        Estimated                                                       ___ 04/07

                                        Income/Franchise and/or

                                        Emergency Excise Tax For

                                        Taxable Year Beginning on or

                                        after January 1, 2008 2007

                                        (R. 01/08 01/07)

(8)(a) F-1120X               Amended Florida Corporate

                                        Income/Franchise

                                        and Emergency Excise Tax Return

                                        (R. 01/08 01/07)                                             ___ 04/07

(b) F-1120XN                Instructions for Preparing Form

                                        F-1120X Amended Florida

                                        Corporate Income/Franchise

                                        and Emergency Excise Tax

                                        Return (R. 01/08 01/06)                                ___ 04/06

(9) through (14) No change.

(15) F-7004                     Florida Tentative Income/

                                        Franchise and/or                                          ___ 04/07

                                        Emergency Excise Tax Return

                                        and Application for Extension

                                        of Time to File Return

                                        (R. 01/08 01/07)

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,________.