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