Instructions For Filing F-1159 - Department Of Revenue (Page 2 of 2) in pdf

F-1159N

R. 10/01

credit taken cannot be greater than the amount approved

profit corporations operating eligible child care facilities,

even if the actual costs incurred are greater than the

a letter or statement must accompany the application.

estimated costs. If a credit approval for child care start-up

The letter or statement must be signed by an officer of the

costs is received and the facility fails to operate for at least

not-for-profit corporation. It must allocate or apportion the

five years, there is a repayment requirement under certain

credit (limited to $50,000 annually for each facility) to each

conditions. If there are costs for more than one child care

corporation making a contribution. The letter or statement

facility, attach a list that provides the requested information for

must also indicate that the contribution will be used for

each facility.

start-up costs or operating costs.

Operation of a facility. If applying for a credit for child care

Payments made to a facility. If applying for a credit of 50

facilities operated by a corporation on behalf of its employees

percent of payments made by a corporation directly to child

or for a credit based upon contributions to a not-for-profit

care facilities, check this box. The payments cannot be higher

corporation operating child care facilities that uses the

than the amounts charged by the facility to other children of

contribution for operating expenses, check this box. For

like ages and abilities. The payments must be made in the

facilities operated by corporations, the facilities must be

name of, and for the benefit of, employees of the taxpayer in

available to all employees of the corporation, or must be

Florida whose children attend the child care facility during the

allocated on a first-come, first-served basis, and must be

employees’ working hours. Enter the number of children for

used by employees of the taxpayer. The facilities must be

each month in the space provided. Enter the total amount of

located in Florida within five miles of at least one place of

the monthly payment for all children for each month in the

business of the taxpayer. The credit is limited to $50 per

space provided. Estimated costs may be used in completing

month for each child enrolled in child care facilities. In the

this application. The amount of credit taken must be less than

case of facilities operated by the employees’ corporate

the approved amount if the actual costs incurred are less than

employer, enter the number of children of employees enrolled

those estimated. The amount of credit taken cannot be

for each month in the space provided. In the case of facilities

greater than the amount approved even if the actual

operated by a not-for profit corporation which is using

costs incurred are greater than the estimated costs.

contributions received to pay operating expenses, enter the

total number of children enrolled for each month in the space

Additional Information

provided. The number of children enrolled may be estimated

The Florida Department of Revenue will inform the corporation(s)

in completing this application. The amount of credit taken

in writing regarding approval or disapproval of the credit. The

must be less than the approved amount if the actual number

approval letter will include the amount of the credit approved for

of children enrolled is less than estimated. The amount of

each corporation, for the current tax year. A copy of the approval

credit taken cannot be greater than the approved amount

letter must be attached to the corporation’s tax return. The letter

even if the number of children actually enrolled exceeds

indicating disapproval will provide the reason the credit was not

the estimated enrollment.

approved.

Note: For credits based upon contributions to not-for-

For Information and Forms

Information and forms are available on our Internet

Need Assistance?

site at

To speak with a Department of Revenue

representative, call Taxpayer Services, Monday

through Friday, 8 a.m. to 7 p.m., ET, at

1-800-352-3671 (in Florida only) or 850-488-6800.

Need Forms?

To receive forms by mail:

For a written response to your questions, write:

TAX INFORMATION SERVICES

• Order multiple copies of forms from our Internet

site at /forms/order or

FLORIDA DEPARTMENT OF REVENUE

• Fax your form request to the DOR Distribution

1379 BLOUNTSTOWN HWY

Center at 850-922-2208 or

TALLAHASSEE FL 32304-2716

• Call the DOR Distribution Center at

Hearing or speech impaired persons may call the

850-488-8422 or

• Mail your form request to:

TDD line at 1-800-367-8331 or 850-922-1115.

DISTRIBUTION CENTER

Department of Revenue service centers host

FLORIDA DEPARTMENT OF REVENUE

168A BLOUNTSTOWN HWY

educational seminars about Florida’s taxes. For a

TALLAHASSEE FL 32304-3702

schedule of upcoming seminars,

• Visit us online at or

To receive a fax copy of a form, call 850-922-3676

• Call the service center nearest you.

from your fax machine telephone.

Instructions For Filing F-1159 - Department Of Revenue Page 2

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