F-1159 Form - Instructions For Filling F-1159 Page 2
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2F-1159N
R. 04/00
Page 3
Basis of Credit
of employees enrolled for each month in the space
provided. The number of children enrolled may be
1) Establishment of a facility. If applying for a credit
estimated in completing this application. The amount of
based upon the start-up costs of a child care facility,
credit taken must be less than the approved amount if
check this box. Enter the amount of the start-up costs
the actual number of children enrolled is less than
and attach a detailed list that includes an explanation of
estimated. The amount of credit taken cannot be
the cost and date each cost was incurred. The child
greater than the approved amount even if the
care facility must begin operating in the current tax
number of children actually enrolled exceeds the
year. “Child care facility start-up costs” means
estimated enrollment.
expenditures for substantial renovation, equipment
(including playground equipment, kitchen appliances
3) Payments made to a facility. If applying for a credit of
and cooking equipment), real property (including land
50% of payments made by a corporation directly to
and improvements), and for reduction of debt, made in
child care facilities, check this box. The payments
connection with a child care facility located in Florida on
cannot be higher than the amounts charged by the
the taxpayer’s premises and used by the employees of
facility to other children of like age and abilities. The
the taxpayer. Estimated costs may be used in
payments must be made in the name of, and for the
completing this application. The amount of credit taken
benefit of, employees of the taxpayer in Florida whose
must be less than the approved amount if the actual
children attend the child care facility during the
costs incurred are less than those estimated because
employees’ working hours. Enter the number of children
the credit cannot exceed 50 percent of the start-up
for each month in the space provided. Enter the total
costs. The amount of credit taken cannot be greater
amount of the monthly payment for all children for each
than the amount approved even if the actual costs
month in the space provided. Estimated costs may be
incurred are greater than the estimated costs. If a
used in completing this application. The amount of
credit approval for child care start-up costs is received
credit taken must be less than the approved amount if
and the facility fails to operate for at least 5 years there
the actual costs incurred are less than those estimated.
is a repayment requirement under certain conditions. If
The amount of credit taken cannot be greater than
there are costs for more than one child care facility,
the amount approved even if the actual costs
attach a list with the requested information provided for
incurred are greater than the estimated costs.
each facility.
2) Operation of a facility. If applying for a credit of $50
Additional Information
per month for each child enrolled in child care facilities
The Florida Department of Revenue will inform the
operated by a corporation on behalf of its employees,
corporation(s) in writing regarding approval or disapproval
check this box. The facilities must be available to all
of the credit. The approval letter will include the amount of
employees of the corporation, or must be allocated on
the credit approved for each corporation, for the current tax
a first-come, first-served basis, and must be used by
year. A copy of the approval letter must be attached to the
employees of the taxpayer. The facilities must be
corporation’s tax return. The letter indicating disapproval
located in Florida within 5 miles of at least one place of
will provide the reason the credit could not be approved.
business of the taxpayer. Enter the number of children
For More Information
For forms and general information, call
Visit our web site at:
Taxpayer Services, Monday-Friday, 8 a.m. to
7 p.m., ET, at 1-800-352-3671 (in Florida only)
or 850-488-6800. From the option menu, select
Information on Taxes or Forms.
Hearing or speech impaired persons may call
Get the forms you need fast by FAX on
the TDD line at 1-800-367-8331 or
Demand! Call seven days a week, 24 hours a
850-922-1115.
day, at 850-922-3676 from your FAX machine
telephone and follow the instructions.
For a detailed written response to your
questions, write: Florida Department of
Visit the Tax Law Library at
Revenue, Tax Information Services,
or call Taxpayer Services
1379 Blountstown Highway, Tallahassee, FL
to obtain a copy of the Florida Administrative
32304-2716.
Code, and the Florida Statutes.
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