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Part II — Explanation of Changes to Income, Deductions, Credits, etc.

Under penalties of perjury, I declare that I have examined this return including accompanying schedules and statements and to the best of

my knowledge and belief it is true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which

the preparer has any knowledge.

Signature of Officer

Date

Signature of Preparer

Date

(Must be an original signature)

Title

Address of Preparer

FEIN

GENERAL INSTRUCTIONS

Form F-1120X may be used to correct a tax return that was previously filed on Form F-1120, F-1120A, or later adjusted by an amended return, claim for

refund, or examination of the original return. Line numbers refer to lines on 1992 through 1998 tax forms. For other year tax forms, use amounts from

comparable lines.

If federal Form 1120X is filed, a copy must be attached to this form. Any schedule, form or statement used with the federal form that is applicable to this

form may be filed with this form and used in lieu of a separate schedule, form, or statement otherwise required with Form F-1120X.

If this amended return reflects adjustments to the federal income based on an Internal Revenue Service adjustment or an amended federal return, attach a

copy of the IRS report or amended return.

When to file - Form F-1120X may be filed only after you have filed your original return. Generally, Form F-1120X must be filed within 5 years after the date the

tax is due, any return with respect to the tax is due, or such return is filed, whichever is later. Form F-1120X should be filed as soon as there is a change in the

taxable income reported on your original return. A claim for refund must be filed within five (5) years from the date of payment. For payments made prior to October

1, 1994, the period for claiming the refund is three (3) years after the date the return was filed or within 1 year from the date the tax was paid, whichever is later. If

you have been audited by the IRS or filed an amended federal return that resulted in a change in your taxable income, you are required to file Form F-1120X within

60 days of the agreement date. For adjustments to federal returns, see special rules in s. 220.23, Florida Statutes.

Where to file and pay tax due - Florida Department of Revenue, 5050 W. Tennessee Street, Tallahassee, FL 32399-0135.

SPECIFIC INSTRUCTIONS

On the front of this return, enter FEIN, name and address. Enter beginning and ending dates and date last return was filed for this tax year. Check reason

for amendment, and the type of return you are amending.

PART I

Column A, Lines 1 through 15

Enter the specified amounts from page 1 of your Florida Form F-1120 or F-1120A as originally reported or later adjusted. Those taxpayers who paid the

Florida alternative minimum tax (AMT), for the tax years beginning on or after January 1, 1987, shall use the amounts from Schedule VI of the Florida Form

F-1120.

Column B, Lines 1 through 15

Enter the increases or decreases you are making. Explain each increase or decrease in PART II above.

Column C, Lines 1 through 15

Adjust Column A for any increase or decrease in Column B and enter the result in Column C. For any item you do not change, enter the amount in Column

A in Column C.

Line 9 - Compute corporate income/franchise tax due. Taxpayers that paid Florida AMT and taxpayers subject to the Florida AMT as a result of federal

adjustment should compare "regular" Florida tax, per Page 1, F-1120, to the Florida AMT due per Schedule VI. The taxpayer is liable for whichever is

greater.

Line 11 - Compute emergency excise tax due. Explain fully any computational changes and attach a supporting schedule using the format of Schedule A, Form

F-1120. (Use Part II space provided above.)

PART II—Explanation of Changes to Income, Deductions, Credits, etc. (Use space provided above; attach additional sheets.)

Give reason for each line item changed in Column B. If the change involves an item of income, deduction, or credit that your Form F-1120 or its

Do not write in this space. Use space provided above or attach additional sheets.

instructions requires you to support with a schedule, statement, or form, attach the appropriate schedule, statement, or form to this Form F-1120X. Explain

fully any computational changes and attach supporting schedules.

Explain fully any changes in the apportionment fraction used on your original return. Use and attach Schedules III and IV of Form F-1120 to recompute the

apportionment fraction and to determine the Florida portion of your adjusted federal or net income.

Enter the line reference from the front page for which a change is reported, and give the reason for each change. Show any computation in detail. Attach

any schedules needed.

Form F-1120x - Amended Florida Corporate Income/franchise And Emergency Excise Tax Return - 1999 Page 2

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