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Florida Corporate Income/Franchise Tax Affiliations Schedule R.01/16
Extracted from PDF file 2023-florida-form-f-851.pdf, last modified March 2018Corporate Income/Franchise Tax Affiliations Schedule R.01/16
Corporate Income/Franchise Tax Affiliations Schedule Attach this schedule to Florida Form F-1120 F-851 R. 01/16 TC 02/18 Rule 12C-1.051 Florida Administrative Code Effective 01/16 For Calendar Year or Other taxable year beginning , , and ending , . Who must file Florida Form F-851? This form must be used by taxpayers filing a Florida consolidated income tax return and is used to report the members of the consolidated group. It must be filed by the parent corporation of the consolidated group. You may substitute IRS Form 851 if the federal and Florida consolidated groups are identical. Report changes to the consolidated group in Part II, on the reverse side of this form. PART I Florida Common Parent Corporation Federal Employer Identification Number (FEIN) Address City, State, and ZIP No. Name and Address of Corporation FEIN 1 2 3 4 5 6 7 8 9 10 Statement of Affiliation — Do the above corporations comprise an affiliated group of corporations as described in section 1504(a) of the Internal Revenue Code? Yes Florida Nexus Group — Check the box if the Florida consolidated group is different than the federal consolidated group. Note: Section (s.) 220.131, Florida Statutes (F.S.), requires the Florida consolidated group to be composed of the identical component members as the federal consolidated group. Only those taxpayers that made a valid election in 1985 under s. 220.131(1), F.S. (1985) to file a consolidated Florida nexus subgroup return and have continued to file as a subgroup for Florida corporate income tax purposes should check this box. Under penalties of perjury, I declare that I have examined the above information and statements and they are true, correct, and complete to the best of my knowledge and belief, for the taxable year as stated above. Signature of Officer Date Title Telephone Number No F-851 R. 01/16 Page 2 Schedule of Consolidated Changes PART II Use the schedule below to record any changes that occurred during the tax year that caused the corporations included in the consolidated return to change. List all affected corporations and indicate whether they are deletions or additions by checking the correct box. Deletions are any subsidiary members that are no longer included in the consolidated return but were included in last year’s return. ü One Name of Corporation Addition FEIN Deletion Does corporation have Florida: Property? Payroll? (Yes/No) (Yes/No) Sales? (Yes/No) Contact Us Information, forms, and tutorials are available on the Department's website: 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 NAICS Code
Form F-851
More about the Florida Form F-851 Corporate Income Tax TY 2023
We last updated the Corporate Income/Franchise Tax Affiliations Schedule R.01/16 in February 2024, so this is the latest version of Form F-851, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form F-851 directly from TaxFormFinder. You can print other Florida tax forms here.
Other Florida Corporate Income Tax Forms:
TaxFormFinder has an additional 40 Florida income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form F-1120 | Florida Corporate Income/Franchise Tax Return |
| Form RT-6 | Employer's Quarterly Report with Payment Coupon |
| Form F-1120N | Instructions for Preparing Form F-1120 |
| Form F-7004 | Tentative Income/Franchise Tax Return and Application for Extension of Time to File Return R.01/15 |
| Form DR-1 | Florida Business Tax Application |
View all 41 Florida Income Tax Forms
Form Sources:
Florida usually releases forms for the current tax year between January and April. We last updated Florida Form F-851 from the Department of Revenue in February 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Florida Form F-851
We have a total of thirteen past-year versions of Form F-851 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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