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. 07/11
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 non-profit 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
credit allocation could not be approved.
Insurance Premium Tax
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 non-profit Scholarship
Funding Organizations (SFOs):
1. Deductions for assessments made pursuant to
• Florida oil and gas production taxpayers (ss. 211.02 and
s. 440.51, F.S. (workers compensation administrative
211.025, F.S.).
assessments),
• Taxpayers who pay sales tax under a direct pay permit (s.
2. Credits for taxes paid under ss. 175.101 and 185.08, F.S.
212.183, F.S.).
(firefighters’ and police officers’ pension trust funds), and
• Corporate income taxpayers (chapter 220, F.S.).
3. Credits for income taxes and emergency excise taxes paid
• Taxpayers who pay excise tax on liquor, wine, and malt
under Chapters 220 and 221, F.S., and the salary credit
beverages (ss. 563.05, 564.06, and 565.12, F.S.).
allowed under s. 624.509(5), F.S., as these are limited by
• Insurance premium taxpayers (s. 624.509, F.S.).
s. 624.509(6), F.S. (the sixty-five percent limitation).
Oil and Gas Production Tax
A copy of the certificate of contribution from each non-profit SFO
One hundred percent of an eligible contribution is allowed as a
must be attached to the return when claiming the credit.
credit, but the amount of the credit taken may not exceed fifty
percent of the tax due on the return. A copy of the certificate of
Program Information
contribution from each non-profit SFO must be attached to the
If the credit is not fully used in any applicable tax year (for
return when claiming the credit.
corporate income or insurance premium tax) or state fiscal year
(for excise tax on malt beverages, wine, and liquor; oil and gas
Sales and Use Tax Due From a Direct Pay Permit Holder
production tax; or sales tax), application may be made to obtain
One hundred percent of an eligible contribution is allowed as a
approval to carry forward the unused credit in a subsequent
credit. Before a credit can be claimed on a sales and use tax
year. An unused credit cannot be carried forward more than 5
return, the taxpayer must submit a copy of the certificate of
years. The credit cannot be conveyed, assigned, or transferred
contribution from each non-profit
to another entity unless all of the assets of the taxpayer are
SFO to:
conveyed, assigned, or transferred in the same transaction.
Florida Department of Revenue
Contributions must be monetary and must be made to eligible
Revenue Accounting
SFOs. The Department of Education establishes the eligibility
PO Box 6609
of the SFOs. A list of SFOs is available from the Department
Tallahassee, FL 32314-6609
of Education’s Internet site at
Within 10 working days, the Department of Revenue will respond
Their phone number is 800-447-1636.
with specific instructions about how to claim the credit on your
You must complete a separate application for each SFO and for
return.
each separate beverage license for which a separate return is
Corporate Income Tax
filed. For credit carry forward purposes, a separate application
One hundred percent of an eligible contribution is allowed as
for each SFO is not required. You must specify in the application
a credit. The credit granted must be reduced by the resulting
each tax for which you request a credit and include the
decrease in federal income tax when considering this credit and
applicable tax year for corporate income tax or state fiscal year
the overall impact it has on the federal income tax due. The
for all the other taxes except Insurance Premium Tax which is
amount taken as a credit for the taxable year must be added
always the current calendar year.
back to taxable income. A copy of the certificate of contribution
Once you receive written confirmation and approval for the credit
from each non-profit SFO must be attached to the return when
allocation from the Department, you are expected to make such
claiming the credit.
contribution within the tax year or state fiscal year for which the
credit allocation was approved.
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