Notice: 27863364
Final Adopted Version in F.A.C.
Department: DEPARTMENT OF REVENUE
Division: Corporate, Estate and Intangible Tax
Chapter: CORPORATE INCOME TAX

VIEW NOTICE

Overview

RULE:
12C-1.051   Forms
RULE FILE DATE: 12/12/2023
RULE 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.

OVERSIGHT COMMITTEE: Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES: Division of Administrative Hearings

FEDERAL RULES
AND REGULATIONS:
Electronic Code of Federal Regulations

HOW TO LINK TO
THIS NOTICE:
http://flrules.org/gateway/ruleno.asp?id=12C-1.051&Section=0
REFERENCE MATERIALS: 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