Form Dr-116000 - Application For Tax Credit Allocation For Contributions To Nonprofit Scholarship Funding Organizations (Sfos) Page 2
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3DR-116000
R. 07/12
Instructions for Completing Form
You may apply for this credit allocation using the Department’s
Excise Tax on Liquor, Wine, and Malt Beverages
Internet site at Once you complete
One hundred percent of an eligible contribution is allowed
the online application you will receive a confirmation number
as a credit against any tax due under ss. 563.05, 564.06, or
that you can print out. The screen will display the information
565.12, F.S., except excise taxes imposed on wine produced
entered and confirm receipt of the electronic application for
by manufacturers in this state from products grown in this
credit allocation or credit carry forward.
state. The amount of the credit taken may not exceed ninety
percent of the tax due on the return. A copy of the certificate of
The Department will send you written correspondence within
contribution from each nonprofit SFO must be attached to the
10 working days of receiving your application. We will either
return when claiming the credit.
approve an amount of tax credit allocation or explain why a
Insurance Premium Tax
credit allocation could not be approved.
One hundred percent of an eligible contribution is allowed as a
Who May Apply?
credit against any tax due under s. 624.509, F.S., after deducting
The following taxpayers may participate in the Florida Tax Credit
from such tax:
Scholarship Program for contributions to nonprofit SFOs:
• Florida oil and gas production taxpayers (ss. 211.02 and
1. Deductions for assessments made pursuant to
211.025, F.S.).
s. 440.51, F.S. (workers compensation administrative
• Taxpayers who pay sales tax under a direct pay permit
assessments),
(s. 212.183, F.S.).
2. Credits for taxes paid under ss. 175.101 and 185.08, F.S.
• Corporate income taxpayers (Chapter 220, F.S.).
(firefighters’ and police officers’ pension trust funds), and
• Taxpayers who pay excise tax on liquor, wine, and malt
3. Credits for income tax paid under Chapter 220 F.S., and
beverages (ss. 563.05, 564.06, and 565.12, F.S.).
the salary credit allowed under s. 624.509(5), F.S., as these
• Insurance premium taxpayers (s. 624.509, F.S.).
are limited by s. 624.509(6), F.S. (the sixty-five percent
Oil and Gas Production Tax
limitation).
One hundred percent of an eligible contribution is allowed as a
A copy of the certificate of contribution from each nonprofit SFO
credit, but the amount of the credit taken may not exceed fifty
must be attached to the return when claiming the credit.
percent of the tax due on the return. A copy of the certificate of
contribution from each nonprofit SFO must be attached to the
Program Information
return when claiming the credit.
If the credit is not fully used in any applicable tax year (for
corporate income or insurance premium tax) or state fiscal year
Sales and Use Tax Due From a Direct Pay Permit Holder
(for excise tax on malt beverages, wine, and liquor; oil and gas
One hundred percent of an eligible contribution is allowed as a
production tax; or sales tax), application may be made to obtain
credit. Before a credit can be claimed on a sales and use tax
approval to carry forward the unused credit in a subsequent
return, the taxpayer must submit a copy of the certificate of
year. An unused credit cannot be carried forward more than 5
contribution from each nonprofit SFO to:
years. The credit cannot be conveyed, assigned, or transferred
Florida Department of Revenue
to another entity unless all of the assets of the taxpayer are
Revenue Accounting
conveyed, assigned, or transferred in the same transaction.
PO Box 6609
Contributions must be monetary and must be made to eligible
Tallahassee, FL 32314-6609
nonprofit SFOs. The Department of Education establishes
Within 10 working days, the Department of Revenue will respond
the eligibility of the nonprofit SFOs. A list of nonprofit SFOs
with specific instructions about how to claim the credit on your
is available from the Department of Education’s Internet site
return.
at Their phone number is
800-447-1636.
Corporate Income Tax
One hundred percent of an eligible contribution is allowed as
You must complete a separate application for each nonprofit
a credit. The credit granted must be reduced by the resulting
SFO and for each separate beverage license for which a
decrease in federal income tax when considering this credit and
separate return is filed. For credit carry forward purposes, a
the overall impact it has on the federal income tax due. The
separate application for each nonprofit SFO is not required. You
amount taken as a credit for the taxable year must be added
must specify in the application each tax for which you request a
back to taxable income. A copy of the certificate of contribution
credit and include the applicable tax year for corporate income
from each nonprofit SFO must be attached to the return when
tax or state fiscal year for all the other taxes except Insurance
claiming the credit.
Premium Tax which is always the current calendar year.
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