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.
SUMMARY: The proposed amendments to Rule 12C-1.051, F.A.C. (Forms), adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax.
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: October 13, 2009, 9:00 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, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Robert DuCasse, Revenue Program Administrator I, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4111
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) No change.
Form Number Title Effective Date
(2) No change.
(3) F-851 Corporate Income/Franchise and Emergency Excise Tax
Affiliations Schedule (R. 01/10 01/09) ____ 01/09
(4)(a) F-1065 Florida Partnership Information Return (R. 01/10 01/09) ____ 01/09
(b) F-1065N Instructions for Preparing Form F-1065 Florida Partnership
Information Return (R. 01/10 01/09) ____ 01/09
(5) F-1120A Florida Corporate Short Form Income Tax Return (R. 01/10 01/09) ____ 01/09
(6)(a) F-1120 Florida Corporate Income/Franchise and Emergency Excise Tax
Return (R. 01/10 01/09) ____ 01/09
(b) F-1120N F-1120 Instructions – Corporate Income/Franchise and Emergency
Excise Tax Return for taxable years beginning on or after
January 1, 2009 2008 (R. 01/10 01/09) ____ 01/09
(7) F-1120ES Declaration/Installment of Florida Estimated Income/Franchise
And Emergency Excise Tax For Taxable Year Beginning on or
after January 1, 2010 2009 (R. 01/10 01/09) ____ 01/09
(8)(a) F-1120X Amended Florida Corporate Income/Franchise and Emergency
Excise Tax Return (R. 01/10 01/09) ____ 01/09
(b) F-1120XN Instructions for Preparing Form F-1120X Amended Florida
Corporate Income/Franchise and Emergency Excise Tax
Return (R. 01/10 01/09) ____ 01/09
(9) through (13) No change.
(14) F-7004 Florida Tentative Income/Franchise and Emergency Excise
Tax Return and Application for Extension of Time to File
Return (R. 01/10 01/09) ____ 01/09
Rulemaking 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, 1-27-09,________.