Form F-7004 - Closing Or Sale Of Business Or Change Of Legal Entity

F-7004

Information for Filing Form F-7004

R. 01/02

When to file — File this application on or before the original due date of the

B. If applicable, state in detail the reason the extension is needed:

taxpayer's corporate income tax or partnership return.

___________________________________________________________

Penalties for failure to pay tax — If a payment of tax is required with this

___________________________________________________________

application, failure to make such payment will void any extension of time and

___________________________________________________________

subject the taxpayer to penalties and interest for failure to file a timely return(s)

and pay all taxes due. There is also a penalty for a late-filed return when no tax is

C. Type of federal return filed: _____________________________________

due.

Contact person for questions ____________________________________

Signature — Form F-7004 must be signed by a person authorized by the

taxpayer to do so, and who is either (a) an officer or partner of the taxpayer, (b)

Telephone number (________) __________________________________

a person currently enrolled to practice before the Internal Revenue Service, or

Florida Income/Franchise

Six Month Extension of Time Request

A. Has Form 7004 or 8736 been filed with the Internal

Emergency Excise Tax Due

■ ■

Revenue Service for the taxable year? .............................

Yes

1. Tentative amount of Florida tax for the taxable year

If the answer is "Yes," attach a copy of Form 7004 or 8736 when the F-1120

2. LESS: Estimated tax payments for the taxable year

or F-1065 is filed. If the answer is "No," complete Item B.

3. Balance due —100% of the tax tentatively determined

due must be paid with this extension request

Transfer the amount in Line 3 to Tentative tax due on reverse side.

Closing or Sale of Business or Change of Legal Entity

The legal entity changed on

_____ / _____ / _____

. If you change your legal entity and are continuing to do business in Florida and the

corporation is registered for Sales and Use Tax, you must complete a new Application to Collect and Report Tax in Florida (Form DR-1).

The business was closed permanently on

_____ / _____ / _____

. (The Department will remove your corporate income tax and corporate intangible tax

obligation as of this date.)

■

Are you a corporation/partnership required to file sales and use tax returns?

Yes

Sales and Use Tax

FEIN

Certificate Number

The business was sold on

_____ / _____ / _____

. The new owner information is:

Name of new owner:

_______________________________________

Telephone number of new owner: (

_________

)

_________________________

Mailing address of new owner:

________________________________________________________________________________________________

City:

______________________________________

County:

__________________________

State:

_________

ZIP:

_________________________

Signature of officer (Required)

_____________________________________

Date

_________________

Telephone number (

_____

)

_______________

Information for Filing Form F-1120ES

F-1120ES

R. 01/02

1. Who must make estimated tax payments — Every domestic or foreign

4. Interest and Penalties — Failure to comply with the law with respect to the

corporation or other entity subject to taxation under the provisions of

filing of a declaration or the payment of an estimated tax will result in the

Chapter 220 and/or Chapter 221, Florida Statutes, must make a declaration

assessment of interest and penalties.

of estimated tax for the taxable year if the amount of income tax liability and

the amount of emergency excise tax liability for the year is expected to be

more than $2,500.

Contact person for questions ____________________________________

2. Due Date — Generally, estimated tax must be paid on or before the 1st day

of the 5th, 7th, and 10th month of the taxable year and the 1st day of the 1st

Phone number (________) _____________________________________

month of the following taxable year; 25 percent of the estimated tax must be

paid with each installment.

Combined Income/Franchise

Estimated Tax Payment

3. Amended Declaration — To prepare an amended declaration, write

and Emergency Excise Tax

“Amended” on Florida Form F-1120ES and complete Lines 1 through 3 of

1. Amount of this installment

the appropriate installment. An amendment may be filed during any interval

between installment dates prescribed for the taxable year. Any increase in

2. Amount of overpayment from last year for credit to

estimated tax and applied to this installment

the estimated tax must be timely paid.

3. Amount of this payment (Line 1 minus Line 2)

Transfer the amount in Line 3 to Estimated tax payment box on front.

Form F-7004 - Closing Or Sale Of Business Or Change Of Legal Entity - 2002

Related Articles

Related forms

Related Categories