Rule: 12C-1.051 Prev Up Next
Rule Title: Forms | |||
Department: | DEPARTMENT OF REVENUE |
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Division: | Corporate, Estate and Intangible Tax | ||
Chapter: | CORPORATE INCOME TAX |
Latest version of the final adopted rule presented in Florida Administrative Code (FAC):
History of this Rule since Jan. 6, 2006Notice / Adopted |
Description | ID | Publish Date |
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The purpose of the draft amendments to Rule 12C-1.01915, F.A.C. (Credit for Railroad Reconstruction or Replacement Expenditures), and to the two forms used to administer this tax credit incorporated by reference in Rule .... | 28602310 |
8/1/2024 Vol. 50/150 |
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Forms | 27863364 |
Effective: 01/01/2024 |
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Forms | 27743763 |
Effective: 11/21/2023 |
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The purpose of the proposed amendments to Rule 12C-1.0188 (Enterprise Zone Program) is to remove provisions previously used to administer the Florida Enterprise Zone jobs credit and property tax credit which has been repealed. The .... | 27571491 |
9/19/2023 Vol. 49/182 |
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Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of the rules and approval to file and .... September 18, 2023, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
27535116 |
9/12/2023 Vol. 49/177 |
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Approval to file and certify the following rules with the Secretary of State pursuant to s. 120.54(3)(e)1., F.S., if the substance of the proposed .... September 18, 2023, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
27534631 |
9/12/2023 Vol. 49/177 |
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Credit for Qualified Railroad Reconstruction or Replacement Expenditures, Forms | 27405524 |
8/4/2023 Vol. 49/151 |
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The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Public Use Forms), is to incorporate, by reference, updates to Florida corporate income/franchise tax returns and instructions to reflect law changes allowing .... | 27323074 |
7/12/2023 Vol. 49/134 |
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The purpose of the proposed amendments to Rules 12C-1.0188 (Enterprise Zones) and 12C-1.051, F.A.C. (Forms), is to remove obsolete rule provisions and forms previously used to administer the Florida Enterprise Zone jobs .... | 27315217 |
7/12/2023 Vol. 49/134 |
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The purpose of the proposed amendments to Rule 12C-1.0198, F.A.C. (Experiential Learning Internship Tax Credit Program), is to incorporate the changes to section 220.198, F.S., by s. 4, Ch. 2023-81, L.O.F., renaming the .... | 27280394 |
6/30/2023 Vol. 49/127 |
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The purpose of the creation of Rule 12C-1.01915, F.A.C., is to implement the Railroad Reconstruction or Replacement Expenditures Credit Program pursuant to s. 220.1915, F.S., as created by Section 32, Chapter 2022-97, L.O.F..... | 27168650 |
5/30/2023 Vol. 49/104 |
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Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file .... May 23, 2023, during a regular meeting of the Governor and Cabinet, .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
27119083 |
5/12/2023 Vol. 49/93 |
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NOTICE OF EXTENSION UNDER SECTION 120.74(5), FLORIDA STATUTES | 27007339 |
3/31/2023 Vol. 49/63 |
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Section 32 of Chapter 2022-97, Laws of Florida (L.O.F.), created a new tax credit for railroad reconstruction or replacement expenditures to become effective January 1, 2023. The purpose of new rule 12C-1.01915, F.A.C. (Railroad .... | 27002489 |
3/30/2023 Vol. 49/62 |
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Forms | 26631658 |
Effective: 01/01/2023 |
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• The purpose of the proposed amendments to Rule 12C-1.013(3), F.A.C., is to delete obsolete language. • The purpose of the creation of Rule 12C-1.0198, F.A.C., is to implement the Florida Internship Tax Credit Program .... | 26207380 |
8/24/2022 Vol. 48/165 |
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Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file .... August 23, 2022, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
26155776 |
8/12/2022 Vol. 48/157 |
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The purpose of this rulemaking is to implement legislative changes and other updates to three forms within Rule 12C-1.051, Forms. Pursuant to s. 213.755(1), F.S., taxpayers are required to electronically file returns and .... | 26059940 |
7/12/2022 Vol. 48/134 |
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Forms | 25848092 |
Effective: 05/23/2022 |
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The purpose of this rulemaking is to implement the Florida Internship Tax Credit Program pursuant to Section 220.198, F.S., as created by Section .... April 27, 2022, at 10:00 a.m. 2450 Shumard Oak Boulevard, Building One, Room 1220, Tallahassee, .... |
25722380 |
4/1/2022 Vol. 48/64 |
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NOTICE OF EXTENSION UNDER SECTION 120.74(5), FLORIDA STATUTES | 25724805 |
4/1/2022 Vol. 48/64 |
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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 .... | 25719955 |
3/31/2022 Vol. 48/63 |
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Approval to publish a Notice of Proposed Rule for the following rule, as well as request final adoption of this rule and approval to file and .... March 29, 2022, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
25676014 |
3/18/2022 Vol. 48/54 |
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The purpose of this rulemaking is to implement the Florida Internship Tax Credit Program pursuant to Section 220.198, F.S., as created by Section 34 of Chapter 2021-31, L.O.F., during the 2021 legislative session. Under .... | 25203333 |
11/1/2021 Vol. 47/212 |
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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 .... | 24977905 |
9/9/2021 Vol. 47/175 |
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Forms | 22727311 |
Effective: 12/12/2019 |
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The purpose of the proposed amendments to Rule 12C-1.013, F.A.C., is to incorporate statutory changes made to Florida Corporate Income Tax by Section 2, Chapter 2019-168, L.O.F., so that all amounts included in federal taxable .... | 22417396 |
9/25/2019 Vol. 45/187 |
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Approval to publish a Notice of Proposed Rule for the following rules:
12C-1.013, Adjusted Federal Income Defined
12C-1.0192, Renewable Energy .... September 24, 2019, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
22385483 |
9/16/2019 Vol. 45/180 |
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The purpose of the proposed amendments to Rule 12C-1.013, F.A.C., is to incorporate statutory changes made to Florida Corporate Income Tax by Section 2, Chapter 2019-168, L.O.F., so that all amounts included in federal taxable .... | 22291296 |
8/21/2019 Vol. 45/163 |
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Forms | 21293457 |
Effective: 01/08/2019 |
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Adjusted Federal Income Defined, Forms | 21127199 |
11/6/2018 Vol. 44/217 |
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The proposed changes are necessary to implement statutory changes and to provide citizens with accurate information. | 20896436 |
9/14/2018 Vol. 44/180 |
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The purpose of the proposed amendments to Rule 12C-1.013, F.A.C., is to incorporate statutory changes made to Florida Corporate Income Tax by Chapter 2018-119, L.O.F., and to address the effect that the repeal of the federal .... | 20613972 |
7/2/2018 Vol. 44/128 |
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Forms | 19912662 |
Effective: 01/17/2018 |
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The purpose of the proposed amendments to Rules 12C-1.0222 and 12C-1.034, F.A.C., is to implement statutory changes made by Chapter 2017-36, L.O.F., which amended provisions in Chapter 220, F.S., to conform the timing of .... | 19554635 |
10/18/2017 Vol. 43/202 |
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Approval to publish a Notice of Proposed Rulemaking for the following rules:
Rule 12C-1.0222 Returns; Extensions of Time; Payments of Tentative .... October 17, 2017, 8:00 a.m. Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, .... |
19516902 |
10/10/2017 Vol. 43/196 |
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The purpose of the proposed amendments to Rules 12C-1.0222 and 12C-1.034, F.A.C., is to implement statutory changes made by Chapter 2017-36, which amended provisions in Chapter 220, F.S., to conform the timing of filing .... | 19378483 |
9/5/2017 Vol. 43/172 |
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Forms | 18421772 |
Effective: 01/10/2017 |
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Forms | 18282771 |
11/21/2016 Vol. 42/226 |
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Section 14 of Chapter 2016-220, L.O.F., modified the way “adjusted federal income” is defined and calculated for Florida Corporate Income Tax purposes. The purpose of changes to Rule 12C-1.013, F.A.C., is to provide guidance .... | 18152306 |
10/26/2016 Vol. 42/209 |
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Section 14 of Chapter 2016-220, Laws of Florida (L.O.F.), modified the way “adjusted federal income” is defined and calculated for Florida Corporate Income Tax purposes. The purpose of changes to Rule 12C-1.013, F.A.C., .... | 17974117 |
9/7/2016 Vol. 42/174 |
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Forms | 16949409 |
Effective: 01/11/2016 |
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Section 15 of Chapter 2011-76, Laws of Florida (L.O.F.), created a new tax credit for spaceflight projects to become effective October 1, 2015. The purpose of new Rule 12C-1.0194, F.A.C. (Corporate Income Tax Credit for .... | 16692553 |
10/29/2015 Vol. 41/211 |
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Section 15 of Chapter 2011-76, Laws of Florida (L.O.F.), created a new tax credit for spaceflight projects to become effective October 1, 2015. The purpose of new rule 12C-1.0194, F.A.C. (Corporate Income Tax Credit for .... | 16510193 |
9/22/2015 Vol. 41/184 |
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Forms | 15498095 |
Effective: 01/19/2015 |
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Approval of the proposed rules listed below.
The following proposed rules were noticed in the October 17, 2014 (Vol. 40, No. 203, pp. 4610 .... December 9, 2014, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, .... |
15321846 |
11/26/2014 Vol. 40/230 |
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Forms | 15203118 |
10/23/2014 Vol. 40/207 |
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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. | 15185658 |
10/17/2014 Vol. 40/203 |
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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. | 14994665 |
8/28/2014 Vol. 40/168 |
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Forms | 14233118 |
Effective: 03/12/2014 |
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Forms | 14023986 |
Effective: 01/20/2014 |
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Section 17, Chapter 2011-76, Laws of Florida, provides for the administration of the Florida research and development tax credit available to target industry businesses that claim and are allowed a federal credit under section .... | 13967532 |
12/20/2013 Vol. 39/246 |
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Approval to publish a Notice of Proposed Rule for the following rule sections:
Rule 12C-1.0196, F.A.C. – Research and Development Tax Credit
Rule .... December 10, 2013, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, .... |
13881008 |
11/27/2013 Vol. 39/231 |
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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. | 13702140 |
10/21/2013 Vol. 39/205 |
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Section 17, Chapter 2011-76, Laws of Florida, provides for the administration of the Florida research and development tax credit available to target industry businesses that claim and are allowed a federal credit under section .... | 13478361 |
9/6/2013 Vol. 39/174 |
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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. | 13326362 |
8/2/2013 Vol. 39/150 |
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Forms | 12457533 |
Effective: 01/17/2013 |
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Section 1, Chapter 2011-223, L.O.F., allows certain unused capital investment tax credits to be carried forward through the 30th tax year after commencement of operations. The proposed amendments to Rule 12C-1.0191, F.A.C. .... | 12042858 |
9/28/2012 Vol. 38/39 |
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Section 1, Chapter 2011-223, L.O.F., allows certain unused capital investment tax credits to be carried forward through the 30th tax year after commencement of operations. The purpose of the proposed amendments to Rule 12C-1.0191, .... | 11756417 |
7/20/2012 Vol. 38/29 |
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Forms | 10925224 |
Effective: 01/25/2012 |
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Definitions, Forms, Interest Computations | 10707653 |
11/23/2011 Vol. 37/47 |
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Effective January 1, 2012, Section 22, Chapter 2011-76, L.O.F., repeals the emergency excise tax. The purpose of the proposed amendments to Rule 12C-1.003, F.A.C. (Definitions), is to update the definition of the term “written .... | 10443910 |
9/30/2011 Vol. 37/39 |
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Effective January 1, 2012, Section 22, Chapter 2011-76, L.O.F., repeals the emergency excise tax. The purpose of the proposed amendments to Rule 12C-1.003, F.A.C. (Definitions), is to update the definition of the term “written .... | 10241083 |
7/29/2011 Vol. 37/30 |
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Forms | 9976176 |
Effective: 06/06/2011 |
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The Florida Tax Credit Scholarship Program, as amended by Chapter 2010-24, L.O.F., allows taxpayers to receive a credit allocation for contributions made to nonprofit scholarship funding organizations. This law expands the .... | 9749584 |
3/18/2011 Vol. 37/11 |
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Forms | 9555584 |
Effective: 01/12/2011 |
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Section 13, Chapter 2010-147, L.O.F., creates Section 220.1896, F.S., authorizing a jobs for the unemployed tax credit against corporate income tax. The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), .... | 9225396 |
10/8/2010 Vol. 36/40 |
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The Florida Tax Credit Scholarship Program, as amended by Chapter 2010-24, L.O.F., allows taxpayers to receive a credit allocation for contributions made to nonprofit scholarship funding organizations. This law expands the .... | 9142461 |
9/24/2010 Vol. 36/38 |
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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. | 8982799 |
8/13/2010 Vol. 36/32 |
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Forms | 8796947 |
Effective: 06/28/2010 |
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Forms | 8541352 |
Effective: 04/26/2010 |
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Forms | 8540964 |
Effective: 04/26/2010 |
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Section 1, Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by .... | 8493434 |
4/9/2010 Vol. 36/14 |
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Forms | 8245308 |
2/12/2010 Vol. 36/06 |
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Section 1, Chapter 2009-237, L.O.F., requires agencies to identify in writing the specific federal or state laws governing the collection, use, and release of social security numbers. Social security numbers are used by .... | 8135795 |
1/15/2010 Vol. 36/02 |
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Forms | 8136086 |
Effective: 01/11/2010 |
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Section 10, Chapter 2008-227, L.O.F., authorizes businesses which located a new solar panel manufacturing facility in Florida generating at least 400 jobs with an average salary of at least $50,000, to assign or transfer .... | 8092048 |
12/31/2009 Vol. 35/52 |
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Chapter 2009-108, L.O.F., expands the Florida Tax Credit Scholarship Program to allow insurers, who make contributions to nonprofit funding organizations, to take a tax credit against the insurance premium tax imposed under .... | 8091854 |
12/31/2009 Vol. 35/52 |
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The purpose of the amendments to Rule 12C-1.0191, F.A.C. (Capital Investment Tax Credit Program), is to include provisions for a taxpayer to transfer a capital investment tax credit to another taxpayer, as authorized by .... | 7650989 |
9/25/2009 Vol. 35/38 |
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The purpose of the proposed amendments to Rule 12C-1.086, F.A.C. (Credit for Florida Alternative Minimum Tax), is to include law changes that eliminate the Florida renewable energy production credit from the alternative .... | 7650795 |
9/25/2009 Vol. 35/38 |
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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. | 7644878 |
9/18/2009 Vol. 35/37 |
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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. | 7343305 |
7/10/2009 Vol. 35/27 |
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Forms | 6657418 |
Effective: 01/27/2009 |
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Forms | 6515992 |
12/12/2008 Vol. 34/50 |
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The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, changes to the forms used by the Department in the administration of the corporate income tax, and to remove a form that .... | 6251473 |
10/10/2008 Vol. 34/41 |
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Approval to publish a Notice of Proposed Rulemaking to amend Rule 12C-1.051, F.A.C. (Forms – Corporate Income Tax). September 16, 2008, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, .... |
6072314 |
9/5/2008 Vol. 34/36 |
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The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to: (1) adopt, by reference, changes to forms used by the Department in the administration of the corporate income tax; (2) update the information .... | 5882582 |
7/18/2008 Vol. 34/29 |
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Forms | 5043338 |
Effective: 01/01/2008 |
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The purpose of the creation of Rule 12C-1.0193, F.A.C. (Florida Renewable Energy Production Credit), is to provide for the administration of Section 220.193, F.S. (Florida Renewable Energy Production Credit), created by .... | 4635259 |
9/21/2007 Vol. 33/38 |
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The purpose of the proposed amendments to Rule 12C-1.051, F.A.C. (Forms), is to adopt, by reference, new forms and changes to the forms used by the Department in the administration of the corporate income tax. | 4628663 |
9/21/2007 Vol. 33/38 |
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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. | 4330485 |
7/6/2007 Vol. 33/27 |
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Forms | 3977696 |
Effective: 04/05/2007 |
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Approval of the proposed amendments to Rule Chapter 12C-1, F.A.C. (Corporate Income Tax). A Notice of Proposed Rulemaking for the proposed rule .... February 27, 2007, during a regular meeting of the Governor .... Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee |
3581936 |
2/16/2007 Vol. 33/07 |
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Forms | 3450695 |
1/19/2007 Vol. 33/03 |
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The purpose of the proposed amendments to Rule 12C-1.0187, F.A.C. (Credits for Contributions to Nonprofit Scholarship Funding Organizations), is to incorporate changes to Section 220.187, F.S., as amended by Section 2, Chapter .... | 3337884 |
12/29/2006 Vol. 32/52 |
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The purpose of the proposed amendments to Rule 12C-1.0187, F.A.C. (Credits for Contributions to Nonprofit Scholarship Funding Organizations), is to incorporate changes to Section 220.187, F.S., as amended by Section 2, Chapter .... | 3150286 |
11/9/2006 Vol. 32/45 |
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Forms | 1294870 |
Effective: 05/01/2006 |
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Forms | 81109 |
2/3/2006 Vol. 32/05 |
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The purpose of the proposed amendments to Rule 12C-1.0188, F.A.C. (Enterprise Zone Program), is to implement the changes to the corporate income tax enterprise zone jobs credit provided in Sections 23, 25, and 30, Chapter .... | 20969 |
1/13/2006 Vol. 32/02 |