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                                       2023 Scannable Alternative Forms Examples 
 
Alternative F-1120 form changes 
 
Note: Refer to the 2023 Alternative Forms Requirements Guide for barcode and OCR line specifications. 
 
 1. Return, Page 1 of 6: 
      a) Changed revision date from ‘01/22’ to ‘01/23’. 
      b) Changed effective date from ‘01/22’ to ‘01/23’. 
      c) Changed barcode first two digits to ‘23’ . 
      d) Upper OCR Line:  
         • Changed Vendor ID portion from ‘82xx’ to ‘83xx’. 
         • Changed Applied Date portion from ‘2021 ’        to ‘2022’. 
      e) Changed calendar year begin and end years from ‘202 ’1  to ‘202 ’.2  
      f) Changed tax rate on Line 11,from ‘3.535%’ to ‘5.5%’. 
      g) Coupon Section: 
         • Changed revision date from ‘01/22’ to ‘01/23’. 
         • Line 53: 
                      o  Column B will now be Schedule 1, Line 25 instead of Schedule 1, Line 23 due to 
                         Schedule 1 revisions. 
         • Line 54: 
                      o  Column A - Changed tax year begin from ‘2021 ’to ‘2022’. 
                      o  Column B  –Will now be Schedule 2, Line 13 instead of Schedule 2, Line 14 due 
                         to Schedule 2 revisions. 
                      o  Column D  –Will now be Schedule 5, Line 20 instead of Schedule 5, Line 18 due 
                         to Schedule 5 revisions. 
         • Line 55:  
                      o  Column A  –Changed Ending Tax Year from  2021 ‘ ’to  2022‘ .’
         • Line 56:  
                      o  Column C  –Will now be Schedule 5, Line 21 instead of Schedule 5, Line 19 due 
                         to Schedule 5 revisions. 
      h) Lower OCR Line:  
         • Changed Vendor ID portion from ‘82xx’ to ‘83xx’. 
         • Changed Applied Date portion from ‘2021 ’        to ‘2022’. 
 
 2. Return, Page 2 of 6: 
      a) Changed revision date from ‘01/2 ’2  to ‘01/2 ’.3  
      b) Changed barcode first two digits to ‘23’ . 
      c) In the black bar line of “All Taxpayers Must Answer Questions A through M Below”, changed 
         “through M” to “through L”. 
 
 3. Data Page 1 of 2: 
      a) Changed revision date from ‘01/2 ’2  to ‘01/2 ’.3  
      b) Changed barcode first two digits to ‘23’ . 
      c) Data Section: 

                                             Page  1of  5

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• Line 12: 
  o Column C  –Will now be Schedule 1, Line 16 instead of Schedule 1, Line 10 due 
    to Schedule 5 revisions. 
• Line 14: 
  o Column C  –Will now be Schedule 1, Line 17 instead of Schedule 1, Line 11 due 
    to Schedule 5 revisions. 
• Line 16: 
  o Column C  –Will now be Schedule 1, Line 18 instead of Schedule 1, Line 12 due 
    to Schedule 5 revisions. 
• Line 18: 
  o Column C  –Will now be Schedule 1, Line 19 instead of Schedule 1, Line 13 due 
    to Schedule 5 revisions. 
• Line 20: 
  o Column C  –Will now be Schedule 1, Line 20 instead of Schedule 1, Line 14 due 
    to Schedule 5 revisions. 
• Line 22: 
  o Column C  –Will now be Schedule 1, Line 21 instead of Schedule 1, Line 15 due 
    to Schedule 5 revisions. 
• Line 24: 
  o Column C  –Will now be Schedule 1, Line 22 instead of Schedule 1, Line 16 due 
    to Schedule 5 revisions. 
• Line 26: 
  o Column B  –Will now be Schedule 1, Line 1 instead of Unused, due to Schedule 
    1 revisions. 
  o Column C  –Will now be Schedule 1, Line 23 instead of Schedule 1, Line 17 due 
    to Schedule 1 revisions. 
• Line 28: 
  o Column B  –Will now be Schedule 1, Line 2 instead of Unused, due to Schedule 
    1 revisions. 
  o Column C  –Will now be Schedule 1, Line 24 instead of Schedule 1, Line 18 due 
    to Schedule 1 revisions. 
• Line 30: 
  o Column B  –Will now be Schedule 1, Line 3 instead of Unused, due to Schedule 
    1 revisions. 
  o Column C  –Will now be Unused instead of Schedule 1, Line 19 due to Schedule 
    1 revisions. 
• Line 32: 
  o Column B  –Will now be Schedule 1, Line 4 instead of Unused, due to Schedule 
    1 revisions. 
  o Column C  –Will now be Unused instead of Schedule 1, Line 20 due to Schedule 
    1 revisions. 
• Line 34: 
  o Column B  –Will now be Schedule 1, Line 5 instead of Unused, due to Schedule 
    1 revisions. 
  o Column C  –Will now be Unused instead of Schedule 1, Line 21 due to Schedule 
                        Page  2of  5

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                        1 revisions. 
       • Line 36: 
                      o Column B  –Will now be Schedule 1, Line 6 instead of Unused, due to Schedule 
                        1 revisions. 
                      o Column C  –Will now be Unused instead of Schedule 1, Line 22 due to Schedule 
                        1 revisions. 
       • Line 38: 
                      o Column B  –Will now be Schedule 1, Line 7 instead of Schedule 1, Line 1, due to 
                        Schedule 1 revisions. 
       • Line 40: 
                      o Column B  –Will now be Schedule 1, Line 8 instead of Schedule 1, Line 2, due to 
                        Schedule 1 revisions. 
       • Line 42: 
                      o Column B  –Will now be Schedule 1, Line 9 instead of Schedule 1, Line 3, due to 
                        Schedule 1 revisions. 
       • Line 44: 
                      o Column B  –Will now be Schedule 1, Line 10 instead of Schedule 1, Line 4, due 
                        to Schedule 1 revisions. 
       • Line 46: 
                      o Column B  –Will now be Schedule 1, Line 11 instead of Schedule 1, Line 5, due 
                        to Schedule 1 revisions. 
       • Line 48: 
                      o Column B  –Will now be Schedule 1, Line 12 instead of Schedule 1, Line 6, due 
                        to Schedule 1 revisions. 
       • Line 50: 
                      o Column B  –Will now be Schedule 1, Line 13 instead of Schedule 1, Line 7, due 
                        to Schedule 1 revisions. 
       • Line 52: 
                      o Column B  –Will now be Schedule 1, Line 14 instead of Schedule 1, Line 8, due 
                        to Schedule 1 revisions. 
       • Line 54: 
                      o Column B  –Will now be Schedule 1, Line 15 instead of Schedule 1, Line 9, due 
                        to Schedule 1 revisions. 
 
 4. Data Page 2 of 2: 
    a) Changed revision date from ‘01/22’ to ‘01/23’. 
    b) Changed barcode first two digits to ‘23’  . 
    c) Data Section: 
       • Line 12: 
                      o Column D  –Will now be Schedule 5, Line 19 instead of Unused due to Schedule 
                        5 revisions. 
       • Line 14: 
                      o Column D  –Will now be Schedule 5, Line 20 instead of Unused due to Schedule 
                        5 revisions. 

                                            Page  3of  5

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d) Changed Data Line 32, Column D to a single left justified zero (The deleted Schedule II, Line 13
amount).
e) Data Column B:
• Lines 26 – Changed from single left justified zero to ‘012345678901234’ for
repositioned Schedule 1, Line 1.
• Lines 28 – Changed from single left justified zero to ‘012345678901234’ for
repositioned Schedule 1, Line 2.
• Lines 30 –Changed from single left justified zero to ‘012345678901234’ for
repositioned Schedule 1, Line 3.

• Lines 32 – Changed from single left justified zero to ‘012345678901234’ for
repositioned Schedule 1, Line 4.
• Lines 34 –Changed from single left justified zero to ‘012345678901234’ for
repositioned Schedule 1, Line 5.
• Lines 36 – Changed from single left justified zero to ‘012345678901234’ for
repositioned Schedule 1, Line 6.

5. Data Page 2 of 2:
a) Changed revision date from ‘01/2 ’2 to ‘01/2 ’3 .
b) Changed barcode first two digits to 23.
c) Data Column B:
• Lines 26 – Changed from single left justified zero to ‘012345678901234’ for
repositioned Schedule 1, Line 1.
• Lines 28 – Changed from single left justified zero to ‘012345678901234’ for
repositioned Schedule 1, Line 2.
• Lines 30 – Changed from single left justified zero to ‘012345678901234’ for
repositioned Schedule 1, Line 3.
• Lines 32 – Changed from single left justified zero to ‘012345678901234’ for
repositioned Schedule 1, Line 4.
• Lines 34 –Changed from single left justifi ed zero to ‘012345678901234’ for
repositioned Schedule 1, Line 5.
• Lines 36 – Changed from single left justified zero to ‘012345678901234’ for
repositioned Schedule 1, Line 6.

6. Return, Page 3 of 6:
a) Changed revision date from ‘01/2 ’2 to ‘01/2 ’.3
b) Changed barcode first two digits to 23.
c) Schedule I:
• Reworded line 13 to read: ‘New Worlds Reading Initiative credit’ .
• Renumbered original lines 14-21 as 15-22 in both columns.
• Inserted a new Line 14: ‘14. Strong families tax credit (AKA credit for contributions to
eligible charitable organizations )’
• Renumbered original lines 22-23 as 24-25 in both columns.
• Inserted a new Line 23: ‘23. Internship tax credit’
• Line 25: Changedto read “Total Lines 1 through 2 …4 (Instead of through 22).
d) Schedule II:
• Deleted Line 9.
• Renumbered lines 10-14 as 9-13 in both columns.

Page 4of 5

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       • Line 24: Changed to read “Total Lines 1 through 12.” (Instead of through 13). 
        
 7. Return, Page 4 of 6: 
    a) Changed revision date from ‘01/2 ’2  to ‘01/2 ’.3  
 
 8. Return, Page 5 of 6: 
    a) Changed revision date from ‘01/2 ’2  to ‘01/2 ’.3  
    b) Schedule V: 
       •       Line 13: Changed to read “New Worlds Reading Initiative credit ”(attach  
               certificate)” 
       •       Renumbered lines 14-17 as 15-18 in both columns.  
       •       Inserted a new Line 14: “14. Strong families tax credit (AKA credit for contributions to  
               eligible charitable organizations) (attach certificate) ”
       •       Renumbered current lines 18-19 as 20-21 in both columns.  
       •       Inserted a new Line 19: “19.  Internship tax credit” 
       •       Line 21: Changed portion “sum of Lines 1 through 18” to read “sum of Lines 1 through  
               20”. 
 
 9. Return, Page 6 of 6: 
    a) Changed revision date from  ‘01/2 ’2 to ‘01/23 ’.
    b) Changed year from‘2022 ’ to ‘202 ’.3
  
                                            Page  5of  5

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                                               Florida Corporate Income/Franchise Tax Return                    Company ID Here
                                                                                                                              F-1120, R. 01/23
                                               FEIN  ____________________________________01-2345678                                                                                                     Rule 12C-1.051
                                                                                                                Florida Administrative Code
For calendar year 2022 or tax year beginning                                                                                                                                                            Effective 01/23
                                                                                                                                                                                                             Page 1 of 6
_________________, 2022 ending___________________

 83XX02022123100020050379301234567800009
                                                          Check here if any changes 
Name            FDOR - Corporate Test                     have been made to name 
Address         5050 W Tennessee Street                   or address
City/State/ZIP  Tallahassee, FL 32399-0141

Computation of Florida Net Income Tax
  1.  Federal taxable income (see instructions)
     Attach pages 1–5 of federal return                                  Check here if negative______                                                                                                        99999.99
  2.  State income taxes deducted in computing federal taxable income
   (attach schedule)  ............................................................................................Check here if negative______ ..........................................                    99999.99
  3.  Additions to federal taxable income (from Schedule I) .................................... Check here if negative______ .........................................                                      99999.99
  4.  Total of Lines 1, 2 and 3. .................................................................................Check here if negative______ .........................................                     99999.99
  5.  Subtractions from federal taxable income (from Schedule II) ......................... Check here if negative______ .........................................                                           99999.99
  6.  Adjusted federal income (Line 4 minus Line 5) ............................................... Check here if negative______ .........................................                                   99999.99
  7.  Florida portion of adjusted federal income (see instructions) .......................... Check here if negative______ .........................................                                        99999.99
  8.  Nonbusiness income allocated to Florida (from Schedule R) ......................... Check here if negative______ .........................................                                             99999.99
  9. Florida exemption  .................................................................................................................................................................................... 99999.99
 10.  Florida net income (Line 7 plus Line 8 minus Line 9) ..................................................................................................................................                99999.99
 11.  Tax due: 5.5% of Line 10 ........................................................................................................................................................................      99999.99
12.   Credits against the tax (from Schedule V) ..................................................................................................................................................           99999.99
13.   Total corporate income/franchise tax due (Line 11 minus Line12). ............................................................................................................
                                                                                                                                                                                                             99999.99
14.   a) Penalty: F-2220 ___________ b) Other ___________               t
   c) Interest: F-2220 ___________ d) Other ___________  Line 14 Total    ............................................................................................                                       99999.99
15.   Total of Lines 13 and 14 ............................................................................................................................................................................. 99999.99
16.   Payment credits:     Estimated tax payments 16a    $
                                     Tentative tax payment    16b    $                                                 ................................................................................      99999.99
17.   Total amount due: Subtract Line 16 from Line 15. If positive, enter amount due here and on payment coupon.
   If the amount is negative (overpayment), enter on Line 18 and/or Line 19 ...................................................................................................                              99999.99
18.   Credit:  Enter amount of overpayment credited to next year’s estimated tax here and on payment coupon  ...........................................                                                     99999.99
19.   Refund:  Enter amount of overpayment to be refunded here and on payment coupon ............................................................................                                            99999.99

PERF LINE--------------------------------------------------------------------------------

                                                                                                                Company ID Here
                Payment Coupon for Florida Corporate Income Tax Return                                                                                                                                       F-1120
                                                          Do Not Detach                             YEAR ENDING____/____/____                                                                                R. 01/23
                To ensure proper credit to your account, enclose your check with tax return when mailing.

Name            FDOR - Corporate Test                     If 6/30 year end, return is due 1st day of the 4th month after the close of the 
                                                          taxable year, otherwise return is due 1st day of the 5th month after the close 
Address         5050 W Tennessee Street                   of the taxable year.
City/State/ZIP  Tallahassee, FL 32399-0141

012345678                     012345678901234                        0                              012345678901234
20220101                      012345678901234                        0                              012345678901234
20221231                      012345678901234                        0                              0
00000000                      .012345                                012345678901234                0
001                           012345678901234                        012345678901234                0
101                           012345678901234                        012345678901234                0
012345678901234               012345678901234                        012345678901234                0
012345678901234               012345678901234                        012345678901234                012345678901234

 012345678901234                                          83XX 0 20221231 0002005037 9 3012345678 0000 9

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                                                                                                                                                          Company ID Here
                                                                                                                                                                                       F-1120
                                                                                                                                                                                       R. 01/23
                                                    FEIN  ___________________________________________________________01-2345678                                                    Page 2 of 6
                                         This return is considered incomplete unless a copy of the federal return is attached.
If your return is not signed, or improperly signed and verified, it will be subject to a penalty. The statute of limitations will not start until your return is properly signed and verified. Your 
return must be completed in its entirety.
            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 
           signature                                                                              employed
Paid       Preparer’s                                                                    Date     check if self-              PTIN 
preparers
only       Firm’s name (or yours                                                                      FEIN
           if self-employed)
           and address                                                                                ZIP 

                                         All Taxpayers Must Answer Questions  AThrough  LBelow — See Instructions
A.   State of incorporation: _______________________________________________________          G-2.  Part of a federal consolidated return?  YES  o  NO  o If yes, provide:
B.   Florida Secretary of State document number: _____________________________________           FEIN from federal consolidated return: ___________________________________
C.   Florida consolidated return?        YES o  NO o                                             Name of corporation: _______________________________________________
D.   o Initial return   o  Final return (final federal return filed)                          G-3.  The federal common parent has sales, property, or payroll in Florida?  YES  o  NO  o
E.    Principal Business Activity Code (as pertains to Florida)                               H. Location of corporate books:  _____________________________________________________
                                  
                                                                                                 City:  ____________________________________  State:  ___________  ZIP: _____________
F.   A Florida extension of time was timely filed?  YES  o  NO  o                             I. Taxpayer is a member of a Florida partnership or joint venture?  YES  o  NO  o
                                                                                              J. Enter date of latest IRS audit: ______________
G-1.  Corporation is a member of a controlled group?  YES  o  NO  o  If yes, attach list.
                                                                                                 a) List years examined: ____________
                                                                                              K. Contact person concerning this return:  _____________________________________________
                                                                                                 a) Contact person telephone number: ( ______) ______________________________________
                                                                                                 b) Contact person e-mail address: _________________________________________________
                                                                                                 _____
                                                                                              L. Type of federal return filed o 1120  o 1120S or __________________
Online Information Reporting Requirement
Visit the Department website to obtain a list of the required 
information, due date, penalty rate and application to enter the                                 Remember:
information. (See section 220.27, Florida Statutes)                                                   Make your check payable to the Florida 
                                                                                                 ü
                                                                                                      Department of Revenue.
Where to Send Payments and Returns
Make check payable to and mail with return to:                                                      Write your FEIN on your check.
                                                                                                 ü
     Florida Department of Revenue
     5050 W Tennessee Street
     Tallahassee FL 32399-0135                                                                   ü  Sign your check and return.

If you are requesting a refund (Line 19), send your return to:
     Florida Department of Revenue                                                               ü  Attach a copy of your federal return.
     PO Box 6440
     Tallahassee FL 32314-6440                                                                   ü  Attach a copy of your Florida Form F-7004 
                                                                                                      (extension of time) if applicable.

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                                                                                           Company ID Here
                                                                                           F-1120
                                                                                           R. 01/23
                FEIN  ___________________________________________________________01-2345678
                                DATA Page 1 of 2

012345678       0               012345678901234 012345678901234

012345678901234 0               012345678901234 012345678901234

012345678901234 0               012345678901234 012345678901234

012345678901234 0               012345678901234 012345678901234

012345678901234 0               012345678901234 012345678901234

012345678901234 0               012345678901234 012345678901234

012345678901234 0               012345678901234 012345678901234

012345678901234 012345678901234 012345678901234 012345678901234
0               0
012345678901234 012345678901234 012345678901234 012345678901234

0               012345678901234 0               012345678901234
0               0
1               012345678901234 0               0
0               0
1               012345678901234 0               0

1               012345678901234 0               0

1               012345678901234 0               0

20030131        012345678901234 012345678901234 0

0               012345678901234 012345678901234 012345678901234

0               012345678901234 012345678901234 012345678901234

0               012345678901234 012345678901234 012345678901234

0               012345678901234 012345678901234 012345678901234
                 
0               012345678901234 012345678901234 012345678901234

0               012345678901234 012345678901234 012345678901234

0               012345678901234 012345678901234 012345678901234

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                                                                                           Company ID Here
                                                                                           F-1120
                                                                                           R. 01/23

                FEIN  ___________________________________________________________01-2345678
                                DATA Page 2 of 2

012345678       012345678901234 0               012345678901234

0               012345678901234 0               012345678901234

012345678901234 012345678901234 0               0

012345678901234 012345678901234 0               0

012345678901234 012345678901234 012345678901234 0

012345678901234 012345678901234 012345678901234 0

012345678901234 012345678901234 012345678901234 0

012345678901234 .012345         012345678901234 0

012345678901234 .012345         012345678901234 0

012345678901234 012345678901234 012345678901234 0

012345678901234 0               012345678901234 0

012345678901234 0               012345678901234 0

012345678901234 0               012345678901234 0

012345678901234 0               012345678901234 012345678901234

012345678901234 0               012345678901234 012345678901234

012345678901234 012345678901234 012345678901234 0

012345678901234 012345678901234 012345678901234 0

012345678901234 012345678901234 012345678901234 0

012345678901234 012345678901234 012345678901234 0

012345678901234 012345678901234 012345678901234 0

012345678901234 012345678901234 012345678901234 0

012345678901234 012345678901234 012345678901234 0

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Company ID Here
F-1120
R. 01/23
Page 3 of 6

NAME FEIN TAXABLE YEAR ENDING

Schedule I — Additions and/or Adjustments to Federal Taxable Income
1. Interest excluded from federal taxable income (see instructions) 1.
2. Undistributed net long-term capital gains (see instructions) 2.
3. Net operating loss deduction (attach schedule) 3.
4. Net capital loss carryover (attach schedule) 4.
5. Excess charitable contribution carryover (attach schedule) 5.
6. Employee benefit plan contribution carryover (attach schedule) 6.
7. Enterprise zone jobs credit (Florida Form F-1156Z) 7.
8. Ad valorem taxes allowable as an enterprise zone property tax credit (Florida Form F-1158Z) 8.
9. Guaranty association assessment(s) credit 9.
10. Rural and/or urban high-crime area job tax credits 10.
11. State housing tax credit 11.
12. Florida tax credit scholarship program credit (credit for contributions to nonprofit scholarship-funding organizations) 12.
13. New worlds reading initiative credit 13.
14. Strong families tax credit (credit for contributions to eligible charitable organizations) 14.
15. New markets tax credit 15.
16. Entertainment industry tax credit 16.
17. Research and development tax credit 17.
18. Energy economic zone tax credit 18.
19. s.168(k), IRC, special bonus depreciation 19.
20. Depreciation of qualified improvement property (see instructions) 20.
21. Expenses for business meals provided by a restaurant (see instructions) 21.
22. Film, television, and live theatrical production expenses (see instructions) 22.
23. Internship tax credit 23.
24. Other additions (attach schedule) 24.
25. Total Lines 1 through 24. Enter total on this line and on Page 1, Line 3. 25.

Schedule II — Subtractions from Federal Taxable Income
1. Gross foreign source income less attributable expenses
(a) Enter s. 78, IRC, income $ _________________________
(b) plus s. 862, IRC, dividends $ _________________________
(c) plus s. 951A, IRC, income $ _________________________ 1.
(d) less direct and indirect expenses
and related amounts deducted
under s. 250, IRC $ _________________________ Total u
2. Gross subpart F income less attributable expenses
(a) Enter s. 951, IRC, subpart F income $ _______________________ 2.
(b) less direct and indirect expenses $ _______________________ Total u
Note: Taxpayers doing business outside Florida enter zero on Lines 3 through 6, and complete Schedule IV.
3.
3. Florida net operating loss carryover deduction (see instructions)
4. Florida net capital loss carryover deduction (see instructions) 4.
5. Florida excess charitable contribution carryover (see instructions) 5.
6. Florida employee benefit plan contribution carryover (see instructions) 6.
7. Nonbusiness income (from Schedule R, Line 3) 7.
8. Eligible net income of an international banking facility (see instructions) 8.
9. s. 168(k), IRC, special bonus depreciation (see instructions) 9.
10. Depreciation of qualified improvement property (see instructions) 10.
11. Film, television, and live theatrical production expenses (see instructions) 11.
12. Other subtractions (attach schedule) 12.
13. Total Lines 1 through 12. Enter total on this line and on Page 1, Line 5. 13.

- 11 -

Company ID Here
F-1120
R. 01/23
Page 4 of 6

NAME FEIN TAXABLE YEAR ENDING

Schedule III — Apportionment of Adjusted Federal Income
III-A For use by taxpayers doing business outside Florida, except those providing insurance or transportation services.
(a) (b) (c) (d) (e)
WITHIN FLORIDA TOTAL EVERYWHERE Col. (a) ÷ Col. (b) Weight Weighted Factors
(Numerator) (Denominator) Rounded to Six Decimal If any factor in Column (b) is zero, Rounded to Six Decimal
Places see note on Page 9 of the instructions. Places
1. Property (Schedule III-B below) X 25% or ______
2. Payroll X 25% or ______
3. Sales (Schedule III-C below) X 50% or ______
4. Apportionment fraction (Sum of Lines 1, 2, and 3, Column [e]). Enter here and on Schedule IV, Line 2.
WITHIN FLORIDA TOTAL EVERYWHERE
III-B For use in computing average value of property (use original cost). a. Beginning of year b. End of year c. Beginning of year d. End of year
1. Inventories of raw material, work in process, finished goods
2. Buildings and other depreciable assets
3. Land owned
4. Other tangible and intangible (financial org. only) assets (attach schedule)
5. Total (Lines 1 through 4)
6. Average value of property
a. Add Line 5, Columns (a) and (b) and divide by 2 (for within Florida) ......... 6a.
b. Add Line 5, Columns (c) and (d) and divide by 2 (for total everywhere) ........................................................................................ 6b.
7. Rented property (8 times net annual rent)
a. Rented property in Florida .........................................................................7a.
b. Rented property Everywhere ........................................................................................................................................................ 7b.
8. Total (Lines 6 and 7). Enter on Line 1, Schedule III-A, Columns (a) and (b).
a. Enter Lines 6 a. plus 7 a. and also enter on Schedule III-A, Line 1,
Column (a) for total average property in Florida ......................................... 8a.
b. Enter Lines 6 b. plus 7 b. and also enter on Schedule III-A, Line 1,
Column (b) for total average property Everywhere ......................................................................................................................... 8b.
(a) (b)
III-C Sales Factor TOTAL WITHIN FLORIDA TOTAL EVERYWHERE
(Numerator) (Denominator)
1. Sales (gross receipts) N/A
2. Sales delivered or shipped to Florida purchasers N/A
3. Other gross receipts (rents, royalties, interest, etc. when applicable)
4. TOTAL SALES (Enter on Schedule III-A, Line 3, Columns [a] and [b])
III-D Special Apportionment Fractions (see instructions) (a) WITHIN FLORIDA (b) TOTAL EVERYWHERE (c) FLORIDA Fraction ([a] ÷[b])
Rounded to Six Decimal Places
1. Insurance companies (attach copy of Schedule T–Annual Report)
2. Transportation services

Schedule IV — Computation of Florida Portion of Adjusted Federal Income
1. Apportionable adjusted federal income from Page 1, Line 6 1.
2. Florida apportionment fraction (Schedule III-A, Line 4) 2.
3. Tentative apportioned adjusted federal income (multiply Line 1 by Line 2) 3.
4. Net operating loss carryover apportioned to Florida (attach schedule; see instructions) 4.
5. Net capital loss carryover apportioned to Florida (attach schedule; see instructions) 5.
6. Excess charitable contribution carryover apportioned to Florida (attach schedule; see instructions) 6.
7. Employee benefit plan contribution carryover apportioned to Florida (attach schedule; see instructions) 7.
8. Total carryovers apportioned to Florida (add Lines 4 through 7) 8.
9. Adjusted federal income apportioned to Florida (Line 3 less Line 8; see instructions) 9.

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Company ID Here
F-1120
R. 01/23
Page 5 of 6

NAME FEIN TAXABLE YEAR ENDING

Schedule V — Credits Against the Corporate Income/Franchise Tax
1. Florida health maintenance organization consumer assistance assessment credit (attach assessment notice) 1.
2. Capital investment tax credit (attach certification letter) 2.
3. Enterprise zone jobs credit (from Florida Form F-1156Z attached) 3.
4. Community contribution tax credit (attach certification letter) 4.
5. Enterprise zone property tax credit (from Florida Form F-1158Z attached) 5.
6. Rural job tax credit (attach certification letter) 6.
7. Urban high-crime area job tax credit (attach certification letter) 7.
8. Hazardous waste facility tax credit 8.
9. Florida alternative minimum tax (AMT) credit 9.
10. Contaminated site rehabilitation tax credit (voluntary cleanup tax credit) (attach tax credit certificate) 10.
11. State housing tax credit (attach certification letter) 11.
12. Florida tax credit scholarship program credit (credit for contributions to nonprofit scholarship-funding organizations) (attach certificate) 12.
13. New worlds reading initiative credit (attach certificate) 13.
14. Strong families tax credit (credit for contributions to eligible charitable organizations) (attach certificate) 14.
15. New markets tax credit 15.
16. Entertainment industry tax credit 16.
17. Research and development tax credit 17.
18. Energy economic zone tax credit 18.
19. Internship tax credit 19.
20. Other credits (attach schedule) 20.
21. Total credits against the tax (sum of Lines 1 through 20 not to exceed the amount on Page 1, Line 11). 21.
Enter total credits on Page 1, Line 12

Schedule R — Nonbusiness Income
Line 1. Nonbusiness income (loss) allocated to Florida
Type Amount
_________________________________ ________________________________
_________________________________ ________________________________
_________________________________ ________________________________
Total allocated to Florida ................................................................................... 1. ______________________________
(Enter here and on Page 1, Line 8
Line 2. Nonbusiness income (loss) allocated elsewhere
Type State/country allocated to Amount
_________________________________ _______________________________ ________________________________
_________________________________ _______________________________ ________________________________
_________________________________ _______________________________ ________________________________

Total allocated elsewhere ................................................................................. 2. ______________________________
Line 3. Total nonbusiness income
Grand total. Total of Lines 1 and 2 .................................................................... 3. ______________________________
(Enter here and on Schedule II, Line 7)

- 13 -

Company ID Here
F-1120
R. 01/23
Page 6 of 6

NAME FEIN TAXABLE YEAR ENDING
Estimated Tax Worksheet
For Taxable Years Beginning On or After January 1, 2023

1. Florida income expected in taxable year .................................................................................................... 1. $ _____________
2. Florida exemption $50,000 (Members of a controlled group, see instructions on Page 14 of
Florida Form F-1120N) ....................................................................................................................................... 2. $ _____________
3. Estimated Florida net income (Line 1 less Line 2) ..................................................................................... 3. $ _____________
4. Total Estimated Florida tax (4.458% of Line 3) ................................ $ _________________________
Less: Credits against the tax ............................................................ $ _________________________ 4. $ _____________

5. Computation of installments:

Payment due dates and IIf 6/30 year end, last day of 4th month,
payment amounts: otherwise last day of 5th month - Enter 0.25 of Line 4 ..................... 5a. _______________
Last day of 6 thmonth - Enter 0.25 of Line 4 ..................................... 5b. _______________
Last day of 9 thmonth - Enter 0.25 of Line 4 ...................................... 5c. _______________
Last day of fiscal year - Enter 0.25 of Line 4 .................................... 5d. _______________

NOTE: If your estimated tax should change during the year, you may use the amended computation
below to determine the amended amounts to be entered on the declaration (Florida Form F-1120ES).

1. Amended estimated tax .............................................................................................................................. 1. $ _____________
2. Less:
(a) Amount of overpayment from last year elected for credit
to estimated tax and applied to date ...............................................................2a. - $ ________________
(b) Payments made on estimated tax declaration (Florida Form F-1120ES) 2b. - $ ________________
(c) Total of Lines 2(a) and 2(b) ................................................................................................................. 2c. $ _____________
3. Unpaid balance (Line 1 less Line 2(c)) ....................................................................................................... 3. $ _____________
4. Amount to be paid (Line 3 divided by number of remaining installments) .................................................. 4. $ _____________

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-2220 Underpayment of Estimated Tax on Florida Rule 12C-1.051, F.A.C.
Corporate Income/Franchise Tax

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-1156Z Florida Enterprise Zone Jobs Credit Certificate of Rule 12C-1.051, F.A.C.
Eligibility for Corporate Income Tax

Form F-1158Z Enterprise Zone Property Tax Credit Rule 12C-1.051, F.A.C.

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

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

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