Form F-1120a Draft - Florida Corporate Short Form Income Tax Return (Page 2 of 4) in pdf

F-1120A

R. 01/18

Page 2

The following instructions apply to questions

Who Must File a Florida Corporate Income/

A through J below.

Franchise Tax Return?

Corporate income tax is imposed by section (s.) 220.11, Florida Statutes (F.S).

If the corporation is incorporated in the State of Florida, check “Yes.”

Otherwise, check “No” and enter the state or country of incorporation in

• All corporations (including tax-exempt organizations) doing business,

the space provided.

earning income, or existing in Florida.

If the corporation is registered with the Florida Secretary of State, check

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

“Yes” and enter the document number. For information, contact the

existing in Florida.

Department of State, Corporate Information, at 850-245-6052 or visit

• All associations or artificial entities doing business, earning income, or

their website at

existing in Florida.

If the corporation timely filed a Florida Extension of Time (Florida Form

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

F-7004), check “Yes.”

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

If the corporation paid federal income tax on Line 22c of federal Form

doing business, earning income, or existing in Florida.

1120S, check “Yes.” (If yes, see instructions for Line 1 on Page 3.)

• A limited liability company (LLC) classified as a corporation for Florida

If the corporation is a member of a controlled group of corporations as

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

defined in section 1563 of the Internal Revenue Code (IRC), check “Yes”

and must file a Florida corporate income tax return.

(see instructions for Line 4 on Page 3).

• An LLC classified as a partnership for Florida and federal income tax

If this is an initial or first year return, check the box labeled “I.” If this is

purposes must file a Florida Partnership Information Return (Florida Form

a final return, check the box labeled “F.” Note: If the corporation is still

F-1065) if one or more of its owners is a corporation. In addition, the

required to file an annual federal return do not check the “F” box.

corporate owner of an LLC classified as a partnership for Florida and federal

Enter only the dollar amount of state income tax included in Line 2,

income tax purposes must file a Florida corporate income tax return.

Florida Form F-1120A (you should not include cents). If none, enter

• A single member LLC disregarded for Florida and federal income tax

zero (0).

purposes is not required to file a separate Florida corporate income tax

return. The income must be reported on the owner’s return if the single

Enter the date of the corporation’s latest IRS audit and list the years

member LLC is owned, directly or indirectly, by a corporation. The

examined in the audit.

corporation must file Florida Form F-1120, reporting its own income and the

Enter the Principal Business Activity Code that applies to your Florida

income of the single member LLC, even if the only activity of the corporation

business activities. If the Principal Business Activity Code is unknown,

is ownership of the single member LLC.

see the “Principal Business Activity Codes” section of the IRS

• Homeowner and condominium associations that file federal Form 1120

instructions for federal Form 1120.

(U.S. Corporation Income Tax Return) must file Florida Form F-1120 or

Enter the federal return filed with the IRS. For example:

F-1120A regardless of whether any tax may be due. If you file federal Form

1120-H (U.S. Income Tax Return for Homeowners Associations), you are not

required to file a Florida return.

1 1 2 0

1 1 2 0 S

9 9 0 T

• Political organizations that file federal Form 1120-POL.

(Continued on Page 3)

Signature and Verification

An officer or person authorized to sign for the entity must sign all returns. An original signature is required. We will not accept a photocopy, facsimile, or stamp.

A receiver, trustee, assignee, or other fiduciary must sign any return filed on behalf of the entity.

Any person, firm, or corporation who prepares a return for compensation must also sign the return and provide:

• Federal employer identification number (FEIN)

• Preparer tax identification number (PTIN).

Under penalties of perjury, I declare that I have examined this return and to the best of my knowledge and belief, it is true, correct, and complete.

If prepared by a person other than the taxpayer, the declaration is based on all information of which the preparer has any knowledge.

Contact Email Address

Signature of officer

Date

Phone

Signature of individual or firm preparing the return

Date

Phone

Preparer’s PTIN

or FEIN

(Check one)

All taxpayers are required to answer questions A through J below.

YES NO

Incorporated in Florida? Other_________________

G. Amount of state income taxes included in Florida Form F-1120A,

Line 2. If none, enter zero (0).

Registered with Florida Secretary of State?

Document number ___________________________

A Florida extension of time was timely filed?

M M D

Corporation paid federal tax on Line 22c of federal

H. Enter date of latest IRS audit.

Form 1120S?

List years examined _______________________________________

Corporation is a member of a controlled group as

Principal Business Activity Code (as applies to Florida).

defined by section 1563, IRC?

Mark box “I” if this is an initial return and/or mark

Type of federal return filed.

box “F” if you filed a final federal return.

Form F-1120a Draft - Florida Corporate Short Form Income Tax Return Page 2

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