Florida Department of Revenue
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Corporate Income/Franchise Tax Emergency Order
On October 5, 2022, Florida Department of Revenue Executive Director Jim Zingale issued Order of Emergency Waiver/Deviation #22-022 (Corporate Income Tax) to extend certain corporate income/franchise tax (CIT) returns and payments with original due dates or extended due dates falling on or after September 23, 2022, and before March 2, 2023, to March 2, 2023. For more information, visit the Department’s Hurricane Ian webpage.

Welcome to the Florida Corporate Income Tax (CIT) internet site, where you can file the Florida Corporate Extension of Time (F-7004), Florida Corporate Short Form Income Tax Return (F-1120A), or make payments for the Florida Corporate Income Tax Returns (F-1120 or F-1120A), Florida Corporate Extension of Time (F-7004) and the Florida Corporate Estimated Tax Payment (F-1120ES).

To e-file the Florida Corporate Long Form Income Tax Return (F-1120), the return must be filed through the Internal Revenue Service’s Modernized e-File (MeF) Program using approved software. Read more about electronic filing and payment of corporate income tax.

A corporation is qualified to file the Florida Corporate Short Form Income Tax Return (F-1120A) if it meets ALL of the following conditions:
  • It has Florida net income of $45,000 or less.
  • It conducts 100 percent of its business in Florida (does not apportion income).
  • 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.
  • It is not required to pay Federal Alternative Minimum Tax.

You will need the following:
  • Business name, FEI number, mailing address and telephone number.
  • Income tax records including a copy of your federal income tax return.
  • Your banking information: checking account and routing number.

If you experience problems, contact the Florida Department of Revenue at 850-488-6800, or by e-mail: e-Services@floridarevenue.com
Corporate Income Tax Information Submission
For taxable years beginning within the 2018 and 2019 calendar years, all taxpayers that file a Florida corporate income/franchise tax return (including the short form) are required to provide additional information to the Department within ten (10) days of filing the return. For more information, please click here.
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