F-1120X
                                         Amended Florida Corporate Income/Franchise                                                                                                          R. 01/16
                                                                           Tax Return                                                                                                   Rule 12C-1.051
                                                                                                                                                                                   Florida Administrative Code
                                                                                                                                                                                        Effective 01/16

Name                                                                 Reason for amended return:                                       Use black ink.  Example A - Handwritten Example B - Typed
                                                                        Amended federal return (attach copy)                            0 1  2 3 4  5 6  7 8 9                                       0123456789
                                                                        IRS audit adjustment (attach copy)
Formerly known as (if applicable)                                                              Date of Revenue                        FEIN                                                      
                                                                         M M D  D  Y  Y        Agent Report                                       For tax year:
                                                                                               (RAR)                                   Beginning                                       Ending
Address                                                                 Other adjustment
                                                                                                                         M M D  D  Y  Y M                                         M D  D  Y  Y
                                                                     Type of return being amended:
                                                                          F-1120   F-1120A       F-1120X                             Date last return filed:  M M D  D  Y  Y
City/State/ZIP

              Fill in applicable items                                      A.                                                                              B.
Part I        and use Part II to explain                           As originally reported or as adjusted                                          Correct amount
              any changes.                 Check here if negative                                            Check here  if negative       (Attach amended schedules)
 1.  Federal taxable income
                                                                   ,     ,        ,            .                                           ,      ,                                ,         .     
  2.  State income taxes deducted in 
        computing federal taxable income                           ,     ,        ,            .                                           ,      ,                                ,         .     
  3.  Additions to federal taxable income
                                                                   ,     ,        ,            .                                           ,      ,                                ,         .     
  4.  Total of Lines 1 through 3
                                                                   ,     ,        ,            .                                           ,      ,                                ,         .     
  5.  Subtractions from federal taxable 
        income
                                                                   ,     ,        ,            .                                           ,      ,                                ,         .     
  6.  Adjusted federal income 
       (Line 4 minus Line 5)
                                                                   ,     ,        ,            .                                           ,      ,                                ,         .     
  7.  Florida portion of adjusted federal 
        income
                                                                   ,     ,        ,            .                                           ,      ,                                ,         .     
  8.  Nonbusiness income allocated to 
        Florida
                                                                   ,     ,        ,            .                                           ,      ,                                ,         .     
  9.  Florida exemption 
                        F-1120X                                    ,     ,        ,            .                                           ,      ,                                ,         .     
 10.  Florida net income 
       (Line 7 plus Line 8 minus Line 9)
                                                                   ,     ,        ,            .                                           ,      ,                                ,         .     
                                                                                                                                                           (Continued on reverse side)

                                                                                                                                                                                             F-1120X
                                                                     Florida Department of Revenue                                                                                           R. 01/16
                                         Amended Florida Corporate Income/Franchise 
                                                                           Tax Return

              YEAR
        ENDING     M M D  D  Y  Y                                                                                                          US DOLLARS                                           CENTS
        Check here if you transmitted funds electronically                        Total amount due 
                                                                                        from Line 19
                                                                                                                                       ,          ,
                                                                                        Total credit 
                                                                                        from Line 20
                                                                                                                                       ,          ,
Name                                                                                    Total refund
Address                                                                                 from Line 22
City/St/ZIP                                                                                                                            ,          ,
                                                                                         FEIN

                                                                                  F-1120X
                                                                   9100 0 99999999 0002005049 4 3999999999 0000 2

                                                                                                                                                             F-1120X
                                                                                                                                                             R. 01/16
                                                                                                                                                             Page 2

                                                                                                                                                   B.
                                                                                     A.                                                        Correct amount
                                                                     As originally reported or as adjusted                                 (Attach amended schedules)

  11. Tax due   Check here if paying FL AMT
                                                                          ,          ,           .                                            ,    ,         .        
  12. Credits against the tax
                                                                          ,          ,           .                                            ,    ,         .        
  13. Total corporate income/franchise tax due
                                                                          ,          ,           .                                            ,    ,         .        
  14. Penalty and interest 
        (attach Florida Form F-2220 and/or schedule)                      ,          ,           .                                            ,    ,         .        
  15. Total of Lines 13 and 14                                            ,          ,           .                                            ,    ,         .        

  16. a)  Estimated payments  _____________________              b)  Tentative payment ___________________
         c)  Tax paid with or after return _______________                                                   Total †                          ,    ,         .        
  17. a)  Credit __________________________________              b)  Refund _____________________________
         if any shown on last return, or as later adjusted                                                   Total †                          ,    ,         .        

  18. Total payments (Line 16 minus Line 17)                                                                                                  ,    ,         .        

  19. Total amount due or overpayment (Line 15 minus Line 18).         Enter on payment coupon, also.                                         ,    ,         .        

  20. Credit: Enter amount of overpayment credited to ______           estimated tax here and on payment coupon.                              ,    ,         .        
                                                                 Year
  21. Offset: Enter amount of overpayment to be offset.                                                                                       ,    ,         .        

  22. Refund: Enter amount of overpayment to be refunded  here and on payment coupon.                                                         ,    ,         .        
     Contact person:  ____________________________________ Telephone number: ( ______ ) _____________________

     Contact person email address:   ________________________________________________________________________
     Part II  — Explanation of changes to income, deductions, credits, etc. Attach separate sheet if needed. To 
     expedite processing, please indicate if this tax year has been previously audited by the Department; include
     the service notification (audit) number.

              Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, 
              and complete.  Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Sign here                                                                                        Title
            Signature of officer (must be an original signature)          Date
                                                                                              Preparer            Preparer’s Tax 
          signature                                                                           employed            Number (PTIN) 
Paid      Preparer’s                                                      Date                check if self-      Identification 
preparer
only      Firm’s name (or yours                                                                  FEIN
          if self-employed)
          and address                                                                            ZIP 

                           This return is considered incomplete unless a copy of the federal return is attached.
A return that is not signed, or improperly signed and verified, will be subject to a penalty.  The statute of limitations period will not start until 
the return is properly signed and verified.  This return must be completed in its entirety.

                                                                                                                          F-1120XN
                                    Instructions for Preparing Form F-1120X                                               R. 01/22
                           Amended Florida Corporate Income/Franchise                                         Rule 12C-1.051, F.A.C. 
                                                                                                                      Effective 01/22 
                                                            Tax Return                                                    Page 1 of 2 

Corporate income tax is imposed by section (s.) 220.11, Florida     the refund or a copy of the refund check. You might also need a 
Statutes (F.S.). You must use Florida Form F-1120X to correct       copy of the IRS transcript.
a tax return that you previously filed on Florida Forms F-1120 
                                                                    When to file – You may file Florida Form F-1120X only after 
or F-1120A. Use Florida Form F-1120X to correct your return 
                                                                    you have filed the original return. You should file Florida Form 
as originally filed or as later adjusted by an amended return, a 
                                                                    F-1120X as soon as there is a change in the taxable income 
claim for refund, or an examination.
                                                                    reported on your original return. Generally, you must file a 
Note: Florida law does not allow net operating loss carrybacks      refund claim within three years.
or capital loss carrybacks.
                                                                    Time Limitations – You have 60 days to file Florida Form 
You must attach a copy of any schedule, form, or statement          F-1120X after the adjustments to your federal taxable income 
filed with the federal form that is applicable to your Florida Form have been agreed to or finally determined. These adjustments 
F-1120X. A claim for refund is subject to audit verification and    to your income may occur through a federal tax audit or a 
must be supported by proper documentation demonstrating             federal amended return. Per s. 220.23(2)(d), F.S., you must 
the IRS has accepted the amended return and paid the refund         file a refund claim based on a federal audit adjustment within 
so the Department of Revenue can process your claim. Such           two years after the required Florida Form F-1120X filing date, 
documentation might include a copy of the IRS letter approving      whether or not you filed the Florida Form F-1120X.

                                              Specific Instructions
Enter the current name and address of your corporation. If the      Tax (AMT) and taxpayers subject to the Florida AMT (taxable 
corporation’s name has changed since you filed the original         years beginning before January 1, 2018 repeal of AMT) because 
return, write the previous name of the business on the line         of federal adjustment should compare “regular” Florida tax, 
marked “Formerly known as.”  If the name has not changed,           on Page 1 of Florida Form F-1120, to the Florida AMT due on 
leave this line blank.                                              Schedule VI of Florida Form F-1120. The taxpayer is liable for 
                                                                    whichever is greater, and should enter this amount on Line 11.
Check the reason you are filing an amended return. If it is the 
result of an amended federal return, attach a copy. If it is the    In column A on Line 11, include any emergency excise tax as 
result of an Internal Revenue Service (IRS) audit adjustment,       originally reported or as later adjusted prior to your tax year 
attach a signed, dated copy of IRS Form 4549-A (Income              beginning on or after January 1, 2012.  Emergency excise 
Tax Examination Changes) or other document evidencing the           tax adjustments are no longer necessary on an amended 
completed audit. Form 4549-A is also referred to as a Revenue       return because emergency excise tax was repealed and all 
Agent Report (RAR). Enter the date of the IRS report. Check         amounts previously reported and paid have been converted 
the box showing the type of return that you are amending.           to credits.
Record the Federal Employer Identification Number (FEIN) of         Line 13  – Total Corporate Income/Franchise Tax Due. 
the corporation. Enter the beginning and ending dates of the tax    Subtract Line 12 from Line 11. 
year for which you are filing an amended return. Enter the date 
                                                                    Line 16 – Payments. On Line 16a, enter the amount of 
of the last return filed for your corporation.
                                                                    estimated tax payments including any allowed overpayment 
Part I                                                              credit from the prior year. On Line 16b, enter the amount of any 
                                                                    tentative tax payments sent in with Florida Form F-7004. On 
Enter all data in Part I of Florida Form F-1120X. You may 
                                                                    Line 16c, enter the amount of any tax paid with the return and 
need attachments to support the entries in Part I. Attach an 
                                                                    any tax paid after you filed the original return. If you paid tax as 
appropriate updated Florida Form F-1120 schedule if there 
                                                                    the result of an audit, include proper documentation.
are changes. Any substitute schedules must contain all the 
required information and follow the format of the Department’s      Line 19 – Total Amount Due or Overpayment. Subtract 
printed schedules. Include the corporate name and FEIN on all       Line 18 from Line 15 and enter the difference of tax due or 
attachments. Incomplete or missing information on Florida Form      overpayment. If this line reflects tax due, also enter this amount 
F-1120X may cause processing delays.                                in the space provided on the front of the payment coupon. Make 
                                                                    any check payable to the Florida Department of Revenue.
The line numbers on Florida Form F-1120X correspond to line 
numbers of the Florida Form F-1120, with a few exceptions. We       Lines 20 through 22  – Overpayment. Indicate how you wish 
outline these exceptions below. In Column A, enter the specified    to apportion your overpayment:
amounts from Florida Forms F-1120 or F-1120A as originally 
                                                                    • Enter on Line 20 the amount of overpayment from Line 19
reported or later adjusted. In Column B, enter the corrected 
                                                                      that you want credited to estimated tax,
amount.
                                                                    • Enter on Line 21 the amount of overpayment from Line 19 to
Line 11  – Compute Corporate Income/Franchise Tax Due.                be offset against underpayments for other years if amended
Multiply Line 10 by the tax rate applicable to the taxable year       returns are also being filed for other years, and/or
end. However, taxpayers that paid Florida Alternative Minimum 

                                                                                                                                          F-1120XN
                                                                                                                                          R. 01/22
                                                                                                                                          Page 2 of 2

• Enter on Line 22 the amount of overpayment from Line 19            • Federal employer identification number (FEIN), and
  you want refunded. Sub S corporations must include the             • Preparer tax identification number (PTIN). 
  Notice of Acceptance as an S Corporation from the IRS if it 
  has not been included with previously filed returns.               Where to Send Payments and Returns
Part II  – Explanation of Changes to Income, Deductions,             Make check payable to and send with return to:
Credits, etc. (Use the space provided and/or attach                               Florida Department of Revenue
additional sheets.)  Enter the line reference for which a change                  5050 W Tennessee St
is reported. Give the reason for each change. If the change                       Tallahassee FL 32399-0135
involves an item of income, deduction, or credit that Florida        If you are requesting a refund (Line 22), send your return to:
Form F-1120 or its instructions requires you to support with                      Florida Department of Revenue
a schedule, statement, or form, attach the correct schedule,                      PO Box 6440
statement, or form to this Florida Form F-1120X. Explain any                      Tallahassee FL 32314-6440
computational changes and attach supporting schedules.
Explain any changes in the apportionment fraction used on the 
original return. Use Schedules III and IV of Florida Form F-1120 
to recompute the apportionment fraction and to determine the 
Florida portion of adjusted federal or net income. Attach these                        Remember
schedules to Florida Form F-1120X.                                     ü Make your check payable to the 
Signature and Verification                                                        Florida Department of Revenue in US 
                                                                                  dollars.
An officer of the entity who is authorized to sign for that entity 
must sign all returns. An original signature is required. We           ü Write your FEIN on your check.
will not accept a photocopy, facsimile, or stamped signature. 
A receiver, trustee, or assignee must sign any return you are          ü Sign your check and all returns.
required to file on behalf of your organization.                       ü Attach your signed, dated copy of IRS 
Any person, firm, or corporation who prepares a return for                        Form 4549-A and/or other required 
compensation must also sign the return and provide:                               documents.

                                                         Contact Us
  Information, forms, and tutorials are available on the Department’s website at floridarevenue.com
  To speak with a Department representative, call Taxpayer Services at 850-488-6800,
  Monday through Friday (excluding holidays).
  To find a taxpayer service center near you, visit floridarevenue.com/taxes/servicecenters
  For written replies to tax questions, write to: 
      Taxpayer Services  – MS 3-2000
      Florida Department of Revenue
      5050 W Tennessee St
      Tallahassee FL 32399-0112
  Subscribe to our tax publications to receive due date reminders or an email when we post:
        •   Tax Information Publications (TIPs).
        •   Proposed rules, notices of rule development workshops, and more.
  Visit floridarevenue.com/dor/subscribe

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

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

  Form F-1120A                     Florida Corporate Short Form Income 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