Form F-1120a - Florida Corporate Short Form Income Tax Return printable pdf download

F-1120A

Florida Corporate Short Form

R. 01/04

Page 1

Income Tax Return

For tax year beginning on

or after January 1, 2003

Where to Send Payments and Returns

Make check payable to and send with return to:

FLORIDA DEPARTMENT OF REVENUE

5050 W TENNESSEE ST

TALLAHASSEE FL 32399-0135

If you are requesting a

refund

(Line 9b), send your

return to:

FLORIDA DEPARTMENT OF REVENUE

PO BOX 6440

TALLAHASSEE FL 32314-6440

Who May File a Florida Corporate Short Form

Who Must File a Florida Corporate Income/

(Form F-1120A)?

Franchise Tax Return (Form F-1120)?

Corporations or other entities subject to Florida corporate income tax must file

Corporate income tax is imposed by section 220.11, Florida Statutes.

Florida Form F-1120 unless they qualify to file a Florida Corporate Short Form

• All domestic and foreign corporations (including tax-exempt

Income Tax Return (Form F-1120A).

organizations) doing business, earning income, or existing in Florida.

A corporation qualifies to file Form F-1120A if it meets ALL of the following

• Every bank and savings association doing business, earning income, or

criteria:

existing in Florida.

• It has Florida net income of $45,000 or less.

• All associations or entities doing business, earning income, or existing in

• It conducts 100 percent of its business in Florida (does not apportion

Florida.

income).

• Foreign (out-of-state) corporations that are partners or members in a

• It does not report any additions to and/or subtractions from federal taxable

Florida partnership or joint venture. A “Florida partnership” is a partnership

income other than a net operating loss deduction and/or state income

doing business, earning income, or existing in Florida.

taxes, if any.

• A limited liability company that is classified as a corporation for Florida

• It has no Florida Emergency Excise Tax (EET) liability. Corporations that

and federal tax purposes is subject to the Florida Income Tax Code and

only have assets placed into service after January 1, 1987, are not subject

must file a Florida corporate income tax return.

to Florida EET.

• A limited liability company that is classified as a partnership for Florida

• It does not file a consolidated corporate return.

and federal income tax purposes is required to file a Florida Partnership

• It claims no tax credits other than tentative tax payments or estimated tax

Information Return (Florida Form F-1065) if one or more of its owners is a

payments.

corporation. In addition, the corporate owner of a limited liability company

• It is not required to pay Federal Alternative Minimum Tax.

that is classified as a partnership for Florida and federal income tax

purposes must file a Florida corporate income tax return.

(Continued on Page 3)

The F-1120A is a machine-readable form. Please follow the hand print or machine print instructions. Use black ink.

If hand printing this document, print your numbers as shown

If typing this document, type through the boxes and type all of

0123456789

0 1 2 3 4 5 6 7 8 9

and write one number per box. Write within the boxes.

your numbers together.

U.S. DOLLARS

CENTS

Florida Corporate Short Form

Check here if negative

F-1120A

1. Federal

Income Tax Return

R. 01/04

taxable

Mail coupon only.

income

2. Plus (+)

Keep upper portion for your records.

Federal

NOLD + state

income tax

3. Less (-)

Florida NOLD

Name

Address

4. Less (-)

Florida exemption

City/St/ZIP

Check here if negative

5. Equals (=)

Florida net

If Line 5 is zero “0” or

DOR USE ONLY

income

less, enter “0” on Line 6.

6. Tax due:

If this amount is $2,500 or greater,

5.5% of Line 5

you cannot file F-1120A.

7. Less (-)

FEIN

Payment credits

8. Plus (+)

Taxable Year Beginning

Taxable Year End

Penalty and interest (See instructions)

Check here if negative

9. Total amount due or overpayment

(Complete Line 9a or 9b for overpayments)

REMEMBER TO COMPLETE THE BACK OF THE FORM

9a CREDIT

9b REFUND

9999090999999990000200504303039999999990000006

Form F-1120a - Florida Corporate Short Form Income Tax Return

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