12C-1.051 : Forms - Florida Administrative Rules, Law, Code, Register

Florida Department of State and Division of Library and Information Services

Rule: 12C-1.051 Prev Up Next

Rule Title: Forms
Department:	DEPARTMENT OF REVENUE	Add to MyFLRules Favorites
Division:	Corporate, Estate and Intangible Tax
Chapter:	CORPORATE INCOME TAX

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

	Effective Date:	1/1/2024
	History Notes:	Rulemaking Authority 213.06(1), 220.1915(7), 220.192(7), 220.193(4), 220.196(4), 220.198(6), 220.51, 1002.395(13) FS. Law Implemented 119.071(5), 212.08(5)(p), 213.37, 213.755(1), 220.11, 220.12, 220.13(1), (2), 220.15, 220.16, 220.183, 220.184, 220.1845, 220.185, 220.186, 220.1875, 220.1895, 220.1896, 220.1899, 220.191, 220.1915, 220.1915, 220.193, 220.194, 220.195, 220.196, 220.198, 220.1991, 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, 624.5105, 624.51055, 1002.395 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, 1-11-10, 4-26-10(12)(a), (b), 4-26-10(13)(a), (b), 6-28-10, 1-12-11, 6-6-11, 1-25-12, 1-17-13, 3-12-14, 1-19-15, 1-11-16, 1-10-17, 1-17-18, 1-8-19, 12-12-19, 5-23-22, 1-1-23, 11-21-23, 1-1-24.
	References in this version:	Ref-02109 F-1122 Ref-06341 F-1065 Ref-06346 F-1120X Ref-07769 F-1120ES Ref-07771 F-7004 Ref-08989 F-1196 Ref-14255 F-1120XN R. 01/22 Ref-16044 F-11915 Florida Credit for Qualified Railroad Reconstruction or Replacement Expenditures Application for Credit Ref-16045 F-11915T Florida Credit for Qualified Railroad Reconstruction or Replacement Expenditures Notice of Intent to Transfer a Credit Ref-16277 F-1065 R. 01/24 - Florida Partnership Information Return Ref-16278 F-1065N R. 01/24 - Instructions for Preparing Form F-1065 Florida Partnership Information Return Ref-16279 F-1120 R. 01/24 - Florida Corporate Income/Franchise Tax Return Ref-16280 F-1120A R. 01/24 - Florida Corporate Short Form Income Tax Return Ref-16281 F-1120N R. 01/24 - Instructions for – Corporate Income/Franchise Tax Return for taxable years beginning on or after January 1, 2023 Ref-16282 F-1193T R. 01/24 - Notice of Intent to Transfer A Florida Tax Credit – Corporate Income Tax Ref-16283 F-2220 R. 01/24 - Underpayment of Estimated Tax on Florida Corporate Income/Franchise Tax Ref-16284 F-1198 R. 07/23 - Florida Experiential Learning Tax Credit Program – Application for Tax Credit Ref-16285 F-11991 N. 07/23 - Florida Credit for Manufacturing of Human Breast Milk Derived Human Milk Fortifiers Application for Tax Credit Ref-16286 F-11991T N. 07/23 - Florida Credit for Manufacturing of Human Breast Milk Derived Human Milk Fortifiers Notice of Intent to Transfer Tax Credit

History of this Rule since Jan. 6, 2006

Section	Description	ID	Publish Date

Development 12C-1.051	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
Development 12C-1.0188 ......	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
Development 12C-1.0198 ......	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

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.