Reference: Ref-18773

Reference Name: F-1120N: Instructions for Corporate Income/Franchise Tax Return for taxable years beginning on or after January 1, 2025
Agency: 12 Department of Revenue
12C Corporate, Estate and Intangible Tax

Modified Document(s): No Modified document(s).
Adopted Document(s): No Adopted document(s).
Proposed Document(s):
10/6/2025
Description:

Disclaimer: External links within the reference material are subject to change outside of the rulemaking process.

Rules/Notices using this Reference Material
Notice /
Adopted
Section Description ID Publish
Date
View Text Proposed
12C-1.022
......
The purpose of the proposed amendment to Rule 12C-1.022, F.A.C. (Returns; Filing Requirement), is to reflect section 220.03(1)(c), F.S., as amended by sections 62 and 63, Ch. 2025-208, L.O.F., to exclude charitable trusts .... 30090678 10/13/2025
Vol. 51/199