Florida Corporate Short Form R. 01/22 Income Tax Return ...

1 F-1120A. Florida Corporate Short form R. 01/22 . Rule , Income Tax Return Effective 01/22 . Page 1 of 4. For tax year beginning on or after January 1, 2021 Where to Send Payments and Returns FEIN: Make check payable to and mail with Return to: Taxable Year End: 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. Online Filing Application for Florida form F-1120A Who May File a Florida Corporate Short form ( Florida form F-1120A)?

2 We encourage Florida Corporate Short form ( Florida Corporations or other entities subject to Florida Corporate Income tax must file a form F-1120A) filers to use the Department's online Florida Corporate Income /Franchise Tax Return ( Florida form F-1120) unless they filing application. The software application will guide you qualify to file a Florida Corporate Short form Income Tax Return ( Florida form F-1120A). through the process. Go to the Department's website at A corporation qualifies to file Florida form F-1120A if it meets ALL of the following for more information, to register, and criteria: to enroll for e-Services.

3 It has Florida net Income of $45,000 or less. It conducts 100% of its business in Florida . It does not report any additions to and/or subtractions from federal taxable Income other than a net operating loss deduction and/or state Income taxes, if any. It is not included in a Florida or federal consolidated Corporate Income tax Return . It claims no tax credits other than tentative tax payments or estimated tax payments. Florida form F-1120A is a machine-readable form . Please follow the instructions. Use black ink. If hand printing this document, print your numbers as shown and write one number per box.

4 Write within the boxes. 012 34 5 6789. If typing this document, type through the boxes and type all of your numbers together. 0123456789. , , DOLLARS CENTS. Check here if negative Florida Corporate Short form F-1120A. 1. Federal taxable Income Tax Return R. 01/22 . , Mail coupon only. , Income 2. Plus (+) Federal Keep top portion for your records. 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.

5 6. Tax due: If this amount is $2,500 or greater, of Line 5. , you cannot file form F-1120A. 7. Less (-). Payment credits FEIN. 8. Plus (+). Penalty and interest (See instructions) , Taxable Year Beginning Taxable Year End , Check here if negative M M D D Y Y M M D D Y Y. 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. 9100 0 20209999 0002005043 8 3999999999 0000 2. F-1120A. R. 01/22 . Page 2 of 4. The following instructions apply to questions Who Must File a Florida Corporate Income /.

6 A through J below. Franchise Tax Return ? Corporate Income tax is imposed by section (s.) , Florida Statutes ( ). A. 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 . B. 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.

7 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 . C. 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 D. If the corporation paid federal Income tax on Line 22c of federal form doing business, earning Income , or existing in Florida .

8 1120-S, check Yes. (If yes, see instructions for Line 1 on Page 3.) A limited liability company (LLC) classified as a corporation for Florida E. 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 F. If this is an initial or first year Return , check the box labeled I.

9 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 G. 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).

10 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 H. Enter the date of the corporation's latest IRS audit and list the years single 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 I. 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.