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Form F-1120X Fillable Amended Florida Corporate Income/Franchise Tax Return with Instructions R.01/13
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)
(attach Florida Form F 2220 and/or schedule) (Line 4 minus Line 5) (Line 7 plus Line 8 minus Line 9) 0 1 2 3 4 5 6 7 8 9 0123456789 1 Federal taxable income 10 Florida net income 11 Tax due Check here if paying FL AMT 12 Credits against the tax 13 Total income/franchise tax due 14 Penalty and interest 16 a) Estimated payments b) Tentative payment 17 a) Credit b) Refund 18 Total payments (Line 16 minus Line 17) 19 Total amount due or overpayment (Line 15 minus Line 18) Enter on payment coupon also 2 State income taxes deducted in 20 Credit: Enter amount of overpayment credited to estimated tax here and on payment coupon 22 Refund: Enter amount of overpayment to be refunded here and on payment coupon 3 Additions to federal taxable income 4 Total of Lines 1 through 3 5 Subtractions from federal taxable 5050 W Tennessee St 6 Adjusted federal income 7 Florida portion of adjusted federal 8 Nonbusiness income allocated to 9 Florida exemption Amended federal return (attach copy) Attach your signed dated copy Beginning Ending c) Tax paid with or after return Total Correct amount Enter on Line 20 the amount of overpayment from Line 19 Enter on Line 21 the amount of overpayment from Line 19 Enter on Line 22 the amount of overpayment from Line 19 F 1120 F 1120A F 1120X Facts on Tax a quarterly publication Federal employer identification number (FEIN) and Florida Department of Revenue Florida Department of Revenue if any shown on last return or as later adjusted Total IRS audit adjustment (attach copy) M M D D Y Y M M D D Y Y M M D D Y Y Make your check payable to the Other adjustment PO Box 6440 Preparer tax identification number (PTIN) Proposed rules notices of rule development workshops and more Sign your check and all returns Tallahassee FL 32314 6440 Tallahassee FL 32399 0112 Tallahassee FL 32399 0135 Tax Information Publications (TIPs) Taxpayer Services Mail Stop 3 2000 Write your FEIN on your check www myflorida com/dor (Attach amended schedules) (Continued on reverse side) (RAR) 15 Total of Lines 13 and 14 21 Offset: Enter amount of overpayment to be offset 7 p m ET at 800 352 3671 9100000999999990000200504904039999999990000002 A receiver trustee or assignee must sign any return you are 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 a schedule statement or form attach the correct schedule a tax return that you previously filed on Florida Forms F 1120 additional sheets ) Enter the line reference for which a change Address Agent Report Agent Report (RAR) Enter the date of the IRS report Check all attachments Incomplete or missing information on Florida Amended Florida Corporate Income/Franchise Amended Florida Corporate Income/Franchise amended returns are also being filed for other years and/ amount in the space provided on the front of the payment amounts previously reported and paid have been converted An officer of the entity who is authorized to sign for that entity and address and complete Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge and must be supported by proper documentation so the and should enter this amount on Line 11 and use Part II to explain any changes Any person firm or corporation who prepares a return for any tax paid after you filed the original return If you paid tax as appropriate updated Florida Form F 1120 schedule if there are changes Any substitute schedules must contain all the as originally filed or as later adjusted by an amended return a As originally reported or as adjusted attach a signed dated copy of IRS Form 4549A (Income Tax beginning on or after January 1 2012 Emergency excise Check here Check here if you transmitted funds electronically check if self Check the reason you are filing an amended return If it is the City/St/ZIP City/State/ZIP claim for refund or an examination compensation must also sign the return and provide: completed audit Form 4549A is also referred to as a Revenue computational changes and attach supporting schedules computing federal taxable income Contact person: Telephone number: ( ) Contact Us Corporate income tax is imposed by section (s ) 220 11 Florida corporation s name has changed since you filed the original corrected amount coupon Make any check payable to the Florida Department of credit from the prior year On Line 16b enter the amount of any Credits etc (Use the space provided and/or attach Date last return filed: Date of Revenue date of the last return filed for your corporation Department of Revenue can process your claim Effective 01/13 employed ENDING Enter 5 5 percent of Line 10 with one exception Taxpayers Enter all data in Part I of Florida Form F 1120X You may Enter the current name and address of your corporation If the estimated tax payments including any allowed overpayment Examination Changes) or other document evidencing the expedite processing please indicate if this tax year has been previously audited by the Department; include Explain any changes in the apportionment fraction used on the F 1120X F 1120X F 1120X F 1120X after the adjustments to your federal taxable income F 1120X as soon as there is a change in the taxable income F 1120XN federal amended return Per s 220 23(2)(d) F S you must file a refund claim based on a federal audit adjustment within filed with the federal form that is applicable to your Florida Fill in applicable items Firm s name (or yours Florida Florida Administrative Code Florida Department of Revenue Florida Department of Revenue in Florida portion of adjusted federal or net income Attach these For tax year: For written replies to tax questions write to: Form F 1120 or its instructions requires you to support with Form F 1120 The taxpayer is liable for whichever is greater Form F 1120 to the Florida AMT due on Schedule VI of Florida Form F 1120X A claim for refund is subject to audit verification Form F 1120X may cause processing delays Formerly known as (if applicable) from Line 11 from Line 19 from Line 20 from Line 22 Go to: www myflorida com/dor/list/ has not been included with previously filed returns have been agreed to or finally determined These adjustments Identification if negative if self employed) If you are requesting a refund (Line 22) send your return to: In column A on line 11 include any emergency excise tax as income Information forms and tutorials are available on our Internet site: Instructions for Preparing Form F 1120X involves an item of income deduction or credit that Florida is reported Give the reason for each change If the change leave this line blank Line 11 Compute Corporate Income/Franchise Tax Due Line 13 Total Income/Franchise Tax Due Subtract Line 12 Line 16 Payments On Line 16a enter the amount of Line 16c enter the amount of any tax paid with the return and Line 18 from Line 15 and enter the difference of tax due or Line 19 Total Amount Due or Overpayment Subtract Lines 20 through 22 Overpayment Indicate how you wish Make check payable to and send with return to: marked Formerly known as If the name has not changed must sign all returns An original signature is required We need attachments to support the entries in Part I Attach an Note: Florida law does not allow net operating loss carrybacks Notice of Acceptance as an S Corporation from the IRS if it Number (PTIN) numbers of the Florida Form F 1120 with a few exceptions of IRS Form 4549A and/or other or capital loss carrybacks or F 1120A Use Florida Form F 1120X to correct your return original return Use Schedules III and IV of Florida Form F 1120 originally reported or as later adjusted prior to your tax year originally reported or later adjusted In Column B enter the overpayment If this line reflects tax due also enter this Page 2 Part I Part II Explanation of Changes to Income Deductions Part II Explanation of changes to income deductions credits etc Attach separate sheet if needed To preparer Preparer s Preparer s Tax printed schedules Include the corporate name and FEIN on R 01/13 R 01/13 R 01/13 Reason for amended return: Record the Federal Employer Identification Number (FEIN) of refund claim within three years Remember reported on your original return Generally you must file a required documents required information and follow the format of the Department s required to file on behalf of your organization result of an amended federal return attach a copy If it is the result of an Internal Revenue Service (IRS) audit adjustment return because emergency excise tax was repealed and all return write the previous name of the business on the line Revenue Rule 12C 1 051 schedules to Florida Form F 1120X should compare regular Florida tax on Page 1 of Florida Sign here signature Signature and Verification Signature of officer (must be an original signature) Specific Instructions specified amounts from Florida Forms F 1120 or F 1120A as statement or form to this Florida Form F 1120X Explain any Statutes (F S ) You must use Florida Form F 1120X to correct subject to the Florida AMT because of federal adjustment Subscribe to our tax publications to receive due date reminders or an e mail when we post: tax adjustments are no longer necessary on an amended Tax Return Tax Return tax year for which you are filing an amended return Enter the tentative tax payments sent in with Florida Form F 7004 On that paid Florida Alternative Minimum Tax (AMT) and taxpayers that you want credited to estimated tax the box showing the type of return that you are amending the corporation Enter the beginning and ending dates of the The line numbers on Florida Form F 1120X correspond to line the result of an audit include proper documentation the return is properly signed and verified This return must be completed in its entirety the service notification (audit) number This return is considered incomplete unless a copy of the federal return is attached Time Limitations You have 60 days to file Florida Form Title to apportion your overpayment: to be offset against underpayments for other years if to credits To find a taxpayer service center near you go to: www myflorida com/dor/contact html to recompute the apportionment fraction and to determine the To speak with a Department representative call Taxpayer Services Monday through Friday 8 a m to to your income may occur through a federal tax audit or a Total amount due Total credit Total refund two years after the required Florida Form F 1120X filing date Type of return being amended: 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 US dollars US DOLLARS CENTS Use black ink Example A Handwritten Example B Typed We outline these exceptions below In Column A enter the When to file You may file Florida Form F 1120X only after Where to Send Payments and Returns whether or not you filed the Florida Form F 1120X will not accept a photocopy facsimile or stamped signature you have filed the original return You should file Florida Form You must attach a copy of any schedule form or statement you want refunded Sub S corporations must include the