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                                                                                                                                                                        F-1120A
                                                              Florida Corporate Short Form                                                                              R. 01/24
                                                                                                                                                         Rule 12C-1.051, F.A.C.
                                                              Income Tax Return                                                                                         Effective 01/24
                                                                                                                                                                        Page 1 of 4
                                                                           For tax year beginning on 
                                                                           or after January 1, 2023                        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)?
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 filing                         Florida Corporate Income/Franchise Tax Return (Florida Form F-1120) unless they 
application. The software application will guide you through                       qualify to file a Florida Corporate Short Form Income Tax Return (Florida Form 
the process. Go to floridarevenue.com/taxes/eEnroll to                             F-1120A).
                                                                                   A corporation qualifies to file Florida Form F-1120A if it meets ALL of the following 
register and to enroll for eServices.                                              criteria:
                                                                                   • 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                             If typing this document, type through the boxes and type all of 
and write one number per box. Write within the boxes.       0 1 2  3 4 5 6 7 8 9        your numbers together.                                          0123456789

                                                              U.S. DOLLARS              CENTS
     Check here if negative                                                                                    Florida Corporate Short Form                             F-1120A
     1. Federal
        taxable                                                                                                            Income Tax Return                            R. 01/24
        income                                              , ,                                                             Mail coupon only.
     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.
     6. Tax due:                                                                                  If this amount is $2,500 or greater, 
        5.5% of Line 5
                                                              ,                                   you cannot file Form F-1120A.
     7. Less (-)
        Payment credits                                                                                                     FEIN
                                                              ,
     8.  Plus (+)                                                                                 Taxable Year Beginning                                Taxable Year End
        Penalty and interest (See instructions)
                              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 20239999 0002005043 9 3999999999 0000 2

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                                                                                                                                                                                  F-1120A
                                                                                                                                                                                  R. 01/24
                                                                                                                                                                       Page 2 of 4
   The following instructions apply to questions                                                          Who Must File a Florida Corporate Income/
                      A through J below.                                                                  Franchise Tax Return?
A.  If the corporation is incorporated in the State of Florida, check “Yes.”                            Corporate income tax is imposed by section (s.) 220.11, Florida Statutes (F.S.).
   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. For information, contact the                                      existing in Florida.
   Department of State, Corporate Information, at 850-245-6052 or visit their                           • All associations or artificial entities doing business, earning income, or 
   website at sunbiz.org.                                                                                 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.
   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.” 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). 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 
H.  Enter the date of the corporation’s latest IRS audit and list the years                               tax return. The income must be reported on the owner’s return if the 
   examined in the audit.                                                                                 single member LLC is owned, directly or indirectly, by a corporation. The 
                                                                                                          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. 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 instructions 
   for federal Form 1120.                                                                               • Homeowner and condominium associations that file federal Form 1120 
                                                                                                          (U.S. Corporation Income Tax Return) must file Florida Form F-1120 or 
J. 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 
     1 1  2  0          or 1 1 2                        or          9  9 0  T                             required to file a Florida return.
                                                                                                        • Political organizations that file federal Form 1120-POL.
                                                                                                        • S corporations that pay federal income tax on Line 22c of federal
                                                                                                          Form 1120-S.
                                                                                                        • Tax-exempt organizations that have “unrelated trade or business taxable 
                                                                                                          income” for federal income tax purposes are subject to Florida corporate 
                                                                                                          income tax and must file either Florida Form F-1120 or Florida Form F-1120A.
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.
 Signature of officer                                                  Date                          Contact Email Address                   Phone
 Signature of individual or firm preparing the return                  Date                          Preparer’s PTIN   or FEIN   (Check one) Phone

  YES  NO                                All taxpayers are required to answer questions A through J below.
A.        Incorporated in Florida?  Other _______________
                                                                    G.  Amount of state income taxes included in Florida Form F-1120A, 
B.        Registered with Florida Secretary of State?                  Line 2. If none, enter zero (0).                                $     ,
          Document number _________________________

C.        A Florida extension of time was timely filed?
                                                                                                                                             M  M  D  D  Y  Y
D.        Corporation paid federal tax on Line 22c of federal       H.  Enter date of latest IRS audit. 
          Form 1120S?                                                  List years examined ___________________________________
E.        Corporation is a member of a controlled group as 
          defined by section 1563, IRC?                             I. Principal Business Activity Code (as applies to Florida).
F. I F    Mark box “I” if this is an initial return and/or mark box J.  Type of federal return filed.
          “F” if you filed a final federal return.

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F-1120A
R. 01/24
Page 3 of 4
General Information • The adjustments would affect net income subject to the Florida
corporate income/franchise tax.
When is Florida Form F-1120A Due?
Generally, Florida Form F-1120A is due the later of: Go to our website for Florida Form F-1120X with instructions.
(1) For tax years ending June 30, the due date is on or before the first Who Must Make Estimated Tax Payments?
day of the fourth month following the close of the tax year. For all other If you expect the amount of income tax liability for the year to be more than
taxable year ends, the due date is on or before the first day of the fifth $2,500, you must make a declaration of estimated tax for the taxable year
month following the close of the tax year. For example, Florida Form using Florida Form F-1120ES. Payments may not be annualized. If the
F-1120A is due on or before May 1, 2024 for a taxpayer with a tax year corporation's expected tax liability is more than $2,500, you must file Florida
ending December 31, 2023; or Form F-1120. To obtain Florida Form F-1120ES, see “Contact Us” on Page 4.
(2) The 15th day following the due date, without extension, for the filing of
the related federal return for the taxable year. For example, if the federal Line-by-Line Instructions
return is due on May 15, the related Florida Form F-1120A is due on
June 1. Line 1. Federal Taxable Income – Generally, corporations should enter
the amount shown on Page 1, Line 30 of the federal Form 1120 or the
You must file a return, even if no tax is due. corresponding line (taxable income) of the federal income tax return filed.
If the due date falls on a Saturday, Sunday, or state or federal holiday, the If this amount is negative, check the box. S corporations should enter only
return is considered to be filed on time if postmarked on the next business day. the income subject to federal income tax at the corporate level and those S
For a calendar of filing due dates for Florida corporate income tax returns go to the corporations answering no to Question D do not have to file a return unless
Department’s website at floridarevenue.com/taxes/cit/duedates. requesting a refund.
Note: A late-filed return will subject a corporation to penalty, whether or not tax Line 2. Net Operating Loss Deduction (NOLD) and State Income Taxes
is due. Deducted in Computing Federal Taxable Income – Enter the sum of:
(A) Any net operating loss deduction shown on Line 29(a) of the federal
Extension of Time to File Form 1120 or on the matching line of other federal income tax forms,
To apply for an extension of time for filing Florida Form F-1120A, you must and
complete Florida Form F-7004, Florida Tentative Income/Franchise Tax Return (B) Any tax on, or measured by, income paid or accrued as a liability to
and Application for Extension of Time to File Return. To obtain Florida any U.S. state or the District of Columbia that is deducted from gross
Form F-7004 see "Contact Us" on page 4. Go to the Department’s website for income in computing federal income for the taxable year. Exclude
information on electronic filing and payment of tentative tax. taxes based on gross receipts or revenues.
You must file Florida Form F-7004 to extend your time to file. A copy If you include state income taxes in Line 2, complete Question G on Page 2.
of your federal extension alone will not extend the time for filing your
Florida return. See Rule 12C-1.0222, Florida Administrative Code (F.A.C.), Use the following to calculate your Line 2 entry:
for information on the requirements that must be met for your request for an a. NOLD___________________________________________________
extension of time to be valid.
b. State income taxes deducted in computing federal taxable income
Extensions are valid for six months, with the exception of extensions for
taxpayers with a June 30 tax year end which are valid for seven months. ________________________________________________________
Only one extension may be granted per tax year. c. Total - Add a and b, then enter this amount on Line 2.
Payment of Tax Line 3. Florida Net Operating Loss Deduction (NOLD) – Enter the amount
You must pay the tax due, as shown on Line 9 of the return, and either file your (if any) of the Florida net operating loss deduction on Line 3. For Florida
return or extension of time by the original due date. Payment must be in U.S. corporate income tax, a net operating loss can never be carried back as a
funds. If your tax payment is not on time, penalties and interest will apply. deduction to a prior taxable year. A net operating loss can only be carried over
If you electronically pay, or you electronically file and pay at the same time, to later taxable years and treated in the same manner, to the same extent, and
you must initiate electronic payments and receive a confirmation number for the same time periods prescribed in section 172, IRC.
no later than 5 p.m. ET on the business day prior to the due date to avoid When claiming your Florida NOLD, the following limitations also apply:
penalty and interest. See the Florida eServices Calendar of Electronic
Payment Deadlines (DR-659) at floridarevenue.com/forms in the eServices • Florida NOLs generated in taxable years beginning before January 1,
section for the due dates. 2018, are carried forward up to 20 taxable years.
Taxable Year and Accounting Methods • Florida NOLs generated in taxable years beginning after
The taxable year and method of accounting must be the same for Florida December 31, 2017, are carried forward indefinitely until used and
income tax as it is for federal income tax. If you change your taxable year or never expire.
your method of accounting for federal income tax, you must also change the • For taxable years beginning before January 1, 2021, a Florida NOL
taxable year or method of accounting for Florida income tax. deduction may be taken against 100% of Florida tentative apportioned
adjusted federal income.
Rounding Off to Whole-Dollar Amounts
Whole-dollar amounts may be entered on the return. To round off dollar • For taxable years beginning after December 31, 2020, a Florida NOL
amounts, drop amounts less than 50 cents to the next lowest dollar and deduction may be taken as follows:
increase amounts from 50 cents to 99 cents to the next highest dollar. If you o First, any carryover(s) generated in a taxable year beginning
use this method on the federal return, you must use it on the Florida return. before January 1, 2018, is applied against 100% of Florida
tentative apportioned adjusted federal income;
Federal Employer Identification Number (FEIN)
If you do not have an FEIN, obtain one from the IRS. You can: o Then, any carryover(s) generated in a taxable year beginning after
December 31, 2017, is applied against 80% of the remaining
• Apply online at irs.gov Florida tentative adjusted federal income.
• Apply by mail with IRS form SS-4. To obtain this form,
download or order it from irs.gov or call 800-829-3676. Line 4. Florida Exemption – Section 220.14, F.S., exempts up to $50,000 of
net income. The exemption is the lesser of $50,000 or the Florida portion of
To Amend a Return adjusted federal income. If the taxable year is less than 12 months, you must
You must complete Florida Form F-1120X to amend your Florida corporate prorate the $50,000 exemption. Multiply $50,000 by the number of days in
income tax return if: the short tax year divided by 365. Only one $50,000 exemption is allowed to
• You file an amended Federal return, the members of a controlled group of corporations as defined in section 1563,
• A redetermination of federal income is made (for example, through an IRC. If members of a controlled group file separate Florida returns the $50,000
audit adjustment), and exemption will be divided equally among all filing members unless all members

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F-1120A
R. 01/24
Page 4 of 4
consent to an apportionment plan for an unequal allocation of the Florida $300 or 10% of the tax finally determined to be due, not to exceed $10,000. An
exemption. incomplete return is one that cannot be readily handled, verified, or reviewed.
Line 5. Florida Net Income – Subtract Lines 3 and 4 from the sum of Lines Fraudulent Return – The penalty for filing a false or fraudulent return is 100%
1 and 2 and enter the difference on Line 5. (Line 1 plus Line 2 minus Line 3 of the deficiency.
minus Line 4.) If this amount is negative, check the box and enter zero (0) on
Line 6. Electronic Filing – The penalty is 5% of the tax due for each month the return
is not filed electronically. The penalty cannot exceed $250 in total. If no tax is
Line 6. Corporate Income Tax Due – Multiply the amount on Line 5 by the tax due, the penalty is $10.
rate. If Line 5 is zero (0) or less, enter zero (0) on Line 6. If this amount is $2,500
or greater, you cannot file Florida Form F-1120A. See the Department's website Interest – A floating rate of interest applies to underpayments, late payments,
or “Contact Us" below for information on obtaining Florida Form F-1120. and overpayments of corporate income tax. We update the floating interest rate
January 1 and July 1 of each year by using the formula established in
Line 7. Payment Credits – Enter the total tentative tax paid with Florida Form s. 220.807, F.S. For information on current and prior period interest rates, visit
F-7004 plus estimated tax payments, if any, made for the taxable year, or the Department's website at floridarevenue.com/taxes/rates.
carryovers from previous years, plus the amount(s) shown on any corporate
income tax credit memo(s) issued by the Department. Line 9. Total Amount Due or Overpayment – Subtract the amount shown on
Line 7 from Line 6, add any amount shown on Line 8, and enter the result on
Line 8. Penalty and Interest – If penalties or interest apply, enter the total Line 9. If Line 9 is a negative amount, you have overpaid your Florida
amount on this line. corporate income tax. To have this amount credited toward next year’s tax
liability, place an “X” in Box 9a. To have this amount refunded, place an “X” in
Penalties Box 9b. If you make no entry, the entire amount of overpayment will be
Late-Filed Return – The penalty for a late-filed return is 10% each month, or credited to next year’s estimated tax. If Line 9 is a positive amount, this is the
portion of a month, not to exceed 50% of the tax due with the return. If no tax amount due. Make your check or money order payable to the Florida Department
is due and a return is filed late, the penalty is $50 each month or portion of a of Revenue. You must pay in U.S. funds. Note: The election to apply an
month, not to exceed $300. overpayment to the next year’s estimated tax is irrevocable. For more
Underpayment of Tentative Tax – The penalty for underpayment of tentative information, see Rule 12C-1.034(8), F.A.C., titled Special Rules Relating to
tax is 12% per year during the extension period on the underpaid amount. You Estimated Tax.
must calculate the penalty from the original due date of the return.
Incomplete Return – For an incomplete return, the penalty is the greater of

Remember:
ü Make your check payable to the Florida Department of Revenue, write your FEIN on your check, and sign your check and return.
ü Use an original form whenever possible to ensure proper recording and processing of your return and payment. Make any necessary corrections
on the face of the return and complete a change of address on the Department's website at floridarevenue.com/taxes/updateaccount.
ü Do not attach a copy of the federal return, supporting schedules, or worksheets at this time. The Department may, however, request them at a later
date.
ü To find filing due dates for the current year go to the Department’s website at floridarevenue.com/taxes/cit/duedates.

Contact Us
Information, forms, and tutorials are available on the Department's Find a taxpayer service center near you, at
website at floridarevenue.com. floridarevenue.com/taxes/servicecenters.

To speak with a Department representative, call Taxpayer Services at Subscribe to our tax publications to receive due date
850-488-6800, Monday through Friday (excluding holidays). reminders or an email when we post:
For written replies to tax questions, write to: • Tax Information Publications (TIPs).
Taxpayer Services - MS 3-2000 • Proposed rules, notices of rule development
Florida Department of Revenue workshops, and more.
5050 W Tennessee St Go to floridarevenue.com/dor/subscribe.
Tallahassee FL 32399-0112

References
The following documents were mentioned in this form and are incorporated by reference in the rules indicated below.
The forms are available online at floridarevenue.com/forms.

Form F-1120 Florida Corporate Income/Franchise Tax Return Rule 12C-1.051, F.A.C.

Form F-7004 Florida Tentative Income/Franchise Tax Return Rule 12C-1.051, F.A.C.
and Application for Extension of Time to File Return

Form F-1065 Florida Partnership Information Return Rule 12C-1.051, F.A.C.

Form F-1120X Amended Florida Corporate Income/Franchise Tax Return Rule 12C-1.051, F.A.C.

Form F-1120ES Declaration/Installment of Florida Estimated Income/ Rule 12C-1.051, F.A.C.
Franchise Tax

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