Florida Amended Florida Corporate Income/Franchise Tax Return with Instructions R.01/16

Amended Florida Corporate Income/Franchise Tax Return with Instructions R.01/16
Form F-1120X
F-1120X
R. 01/16

Amended Florida Corporate Income/Franchise
Tax Return

Reason for amended return:
	 Amended federal return (attach copy)
	 IRS audit adjustment (attach copy)
Date of Revenue
	
	M	M	D	 D	 Y	 Y Agent Report

Name

Formerly known as (if applicable)

(RAR)

	 Other adjustment

Address

Type of return being amended:
	
F-1120	
F-1120A	
F-1120X
Fill in applicable items
and use Part II to explain

any changes.
	 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

FEIN	
For tax
	Beginning	
	M	M	D	 D	

As originally reported or as adjusted

year:

Ending

Y	 Y 	M	M	D	 D	 Y	 Y

Date last return filed: 	M	M	D	 D	

Y	 Y

B.

Correct amount
(Attach amended schedules)

	

	

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F-1120X
	 	

	9.	Florida exemption	

	10.	 Florida net income
		 (Line 7 plus Line 8 minus Line 9)

A.

Use black ink. Example A - Handwritten Example B - Typed
	0	1	 2	3	4	 5	6	 7	8	9		
0123456789

Check here
if negative

Part I

Check here
if negative

City/State/ZIP

	

Rule 12C-1.051
Florida Administrative Code
Effective 01/16

	

	

	
	

(Continued on reverse side)

F-1120X
R. 01/16

Florida Department of Revenue

Amended Florida Corporate Income/Franchise
Tax Return
YEAR
ENDING 	M	M	D	 D	

Y	 Y

Check here if you transmitted funds electronically

Total amount due
from Line 19
Total credit
from Line 20

Name
Address
City/St/ZIP

Total refund
from Line 22

,
,
,

US DOLLARS

	

,
,
,

CENTS

FEIN

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

F-1120X
R. 01/16
Page 2

B.

A.

Correct amount
(Attach amended schedules)

As originally reported or as adjusted
	 11.	Tax due

Check here if paying FL AMT

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	 12.	Credits against the tax

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	 13.	Total corporate income/franchise tax due

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	 14.	Penalty and interest
	(attach Florida Form F-2220 and/or schedule)

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

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	 20.	Credit: Enter amount of overpayment credited to ______
	 estimated tax here and on payment coupon.

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	 21.	Offset: Enter amount of overpayment to be offset.

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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)

	
	

Year

		

	

	 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)

Paid
preparer
only

Preparer’s
signature

Date

Date

Firm’s name (or yours 	
if self-employed)
and address

Preparer
check if selfemployed

Preparer’s Tax
Identification
Number (PTIN)

FEIN
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.

Instructions for Preparing Form F-1120X
Amended Florida Corporate Income/Franchise
Tax Return
Corporate income tax is imposed by section (s.) 220.11, Florida
Statutes (F.S.). You must use Florida Form F-1120X to correct
a tax return that you previously filed on Florida Forms F-1120
or F-1120A. Use Florida Form F-1120X to correct your return
as originally filed or as later adjusted by an amended return, a
claim for refund, or an examination.
Note: Florida law does not allow net operating loss carrybacks
or capital loss carrybacks.
You must attach a copy of any schedule, form, or statement
filed with the federal form that is applicable to your Florida Form
F-1120X. A claim for refund is subject to audit verification and
must be supported by proper documentation demonstrating
the IRS has accepted the amended return and paid the refund
so the Department of Revenue can process your claim. Such
documentation might include a copy of the IRS letter approving

F-1120XN
R. 01/22

Rule 12C-1.051, F.A.C.
Effective 01/22
Page 1 of 2

the refund or a copy of the refund check. You might also need a
copy of the IRS transcript.
When to file – You may file Florida Form F-1120X only after
you have filed the original return. You should file Florida Form
F-1120X as soon as there is a change in the taxable income
reported on your original return. Generally, you must file a
refund claim within three years.
Time Limitations – You have 60 days to file Florida Form
F-1120X after the adjustments to your federal taxable income
have been agreed to or finally determined. These adjustments
to your income may occur through a federal tax audit or a
federal amended return. Per s. 220.23(2)(d), F.S., you must
file a refund claim based on a federal audit adjustment within
two years after the required Florida Form F-1120X filing date,
whether or not you filed the Florida Form F-1120X.

Specific Instructions
Enter the current name and address of your corporation. If the
corporation’s name has changed since you filed the original
return, write the previous name of the business on the line
marked “Formerly known as.” If the name has not changed,
leave this line blank.
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
result of an Internal Revenue Service (IRS) audit adjustment,
attach a signed, dated copy of IRS Form 4549-A (Income
Tax Examination Changes) or other document evidencing the
completed audit. Form 4549-A is also referred to as a Revenue
Agent Report (RAR). Enter the date of the IRS report. Check
the box showing the type of return that you are amending.
Record the Federal Employer Identification Number (FEIN) of
the corporation. Enter the beginning and ending dates of the tax
year for which you are filing an amended return. Enter the date
of the last return filed for your corporation.
Part I
Enter all data in Part I of Florida Form F-1120X. You may
need attachments to support the entries in Part I. Attach an
appropriate updated Florida Form F-1120 schedule if there
are changes. Any substitute schedules must contain all the
required information and follow the format of the Department’s
printed schedules. Include the corporate name and FEIN on all
attachments. Incomplete or missing information on Florida Form
F-1120X may cause processing delays.
The line numbers on Florida Form F-1120X correspond to line
numbers of the Florida Form F-1120, with a few exceptions. We
outline these exceptions below. In Column A, enter the specified
amounts from Florida Forms F-1120 or F-1120A as originally
reported or later adjusted. In Column B, enter the corrected
amount.
Line 11 – Compute Corporate Income/Franchise Tax Due.
Multiply Line 10 by the tax rate applicable to the taxable year
end. However, taxpayers that paid Florida Alternative Minimum

Tax (AMT) and taxpayers subject to the Florida AMT (taxable
years beginning before January 1, 2018 repeal of AMT) because
of federal adjustment should compare “regular” Florida tax,
on Page 1 of Florida Form F-1120, to the Florida AMT due on
Schedule VI of Florida Form F-1120. The taxpayer is liable for
whichever is greater, and should enter this amount on Line 11.
In column A on Line 11, include any emergency excise tax as
originally reported or as later adjusted prior to your tax year
beginning on or after January 1, 2012.  Emergency excise
tax adjustments are no longer necessary on an amended
return because emergency excise tax was repealed and all
amounts previously reported and paid have been converted
to credits.
Line 13 – Total Corporate Income/Franchise Tax Due.
Subtract Line 12 from Line 11.
Line 16 – Payments. On Line 16a, enter the amount of
estimated tax payments including any allowed overpayment
credit from the prior year. On Line 16b, enter the amount of any
tentative tax payments sent in with Florida Form F-7004. On
Line 16c, enter the amount of any tax paid with the return and
any tax paid after you filed the original return. If you paid tax as
the result of an audit, include proper documentation.
Line 19 – Total Amount Due or Overpayment. Subtract
Line 18 from Line 15 and enter the difference of tax due or
overpayment. If this line reflects tax due, also enter this amount
in the space provided on the front of the payment coupon. Make
any check payable to the Florida Department of Revenue.
Lines 20 through 22 – Overpayment. Indicate how you wish
to apportion your overpayment:
•

Enter on Line 20 the amount of overpayment from Line 19
that you want credited to estimated tax,

•

Enter on Line 21 the amount of overpayment from Line 19 to
be offset against underpayments for other years if amended
returns are also being filed for other years, and/or

F-1120XN
R. 01/22

Page 2 of 2

•	

Enter on Line 22 the amount of overpayment from Line 19
you want refunded. Sub S corporations must include the
Notice of Acceptance as an S Corporation from the IRS if it
has not been included with previously filed returns.

Part II – Explanation of Changes to Income, Deductions,
Credits, etc. (Use the space provided and/or attach
additional sheets.) Enter the line reference for which a change
is reported. Give the reason for each change. If the change
involves an item of income, deduction, or credit that Florida
Form F-1120 or its instructions requires you to support with
a schedule, statement, or form, attach the correct schedule,
statement, or form to this Florida Form F-1120X. Explain any
computational changes and attach supporting schedules.

•	

Federal employer identification number (FEIN), and

•	

Preparer tax identification number (PTIN).

Where to Send Payments and Returns
Make check payable to and send with return to:
	
Florida Department of Revenue
	
5050 W Tennessee St
	
Tallahassee FL 32399-0135
If you are requesting a refund (Line 22), send your return to:
	
Florida Department of Revenue
	
PO Box 6440
	
Tallahassee FL 32314-6440

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
schedules to Florida Form F-1120X.
Signature and Verification
An officer of the entity who is authorized to sign for that entity
must sign all returns. An original signature is required. We
will not accept a photocopy, facsimile, or stamped signature.
A receiver, trustee, or assignee must sign any return you are
required to file on behalf of your organization.
Any person, firm, or corporation who prepares a return for
compensation must also sign the return and provide:

Remember

ü	Make your check payable to the
Florida Department of Revenue in US
dollars.
ü	Write your FEIN on your check.
ü	Sign your check and all returns.
ü	Attach your signed, dated copy of IRS
Form 4549-A and/or other required
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	
Tax Return

Rule 12C-1.051, F.A.C.

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 	
and Application for Extension of Time to File Return

Rule 12C-1.051, F.A.C.