F-1120: Florida Corporate Income/Franchise Tax Return for tax year 2025 (2025)
Florida · Florida DOR · Used for tax years 2025
Form F-1120 is the Florida Corporate Income/Franchise Tax Return. It reports federal taxable income, Florida income adjustments, tax credits, payments, and the resulting tax due or overpayment.
What you'll need
- Federal return: Attach a copy of your federal return. Line 1 specifically asks for pages 1–6.
- Extension form, if applicable: Attach a copy of Florida Form F-7004.
- Supporting schedules: Attach schedules where requested, including for state income taxes deducted on the federal return, applicable loss and contribution carryovers, and other additions, subtractions, or credits.
- Credit documents, if applicable: Schedule V requests assessment notices, certification letters, certificates, or credit forms for certain credits.
- Controlled-group list, if applicable: If the corporation is a member of a controlled group, attach a list.
- Insurance company attachment, if applicable: Schedule III-D asks insurance companies to attach a copy of Schedule T of the annual report.
Have your FEIN, taxable year ending date, business details, contact information, and estimated or tentative tax payment amounts available to complete the return.
How to file
Electronic filing: You can file and pay Form F-1120 through the IRS Modernized e-File (MeF) Program using electronic transmitters approved by the IRS and the Florida Department of Revenue.
The Department also has an online application for corporate income tax payments and for filing Forms F-1120ES and F-7004.
Paper filing: Use black ink, complete the entire return, answer questions A through L, and sign the return. Include the required attachments.
Make your check payable to the Florida Department of Revenue and mail it with your return to:
Florida Department of Revenue
5050 W Tennessee Street
Tallahassee FL 32399-0135
If requesting a refund on Line 19, send your return to:
Florida Department of Revenue
PO Box 6440
Tallahassee FL 32314-6440
Write your FEIN on your check, and sign both the check and the return. Do not detach the payment coupon.
Common mistakes
- Leaving out the federal return. The form says your Florida return is incomplete unless a copy of the federal return is attached.
- Missing or improper signatures. An unsigned or improperly signed and verified return is subject to a penalty. The statute of limitations does not start until the return is properly signed and verified.
- Leaving the return unfinished. Complete the entire return and answer all questions A through L.
- Missing payment details. Make the check payable to the Florida Department of Revenue, write your FEIN on it, sign it, and enclose it with the return when mailing.
- Forgetting the extension attachment. Attach a copy of Form F-7004 if applicable.
- Detaching the payment coupon. The form says not to detach it.
- Using the wrong carryover lines when doing business outside Florida. The note on Schedule II says these taxpayers must enter zero on Lines 3 through 6 and complete Schedule IV.
Questions people ask
Can I file Form F-1120 electronically?
Yes. The form allows electronic filing and payment through the IRS Modernized e-File Program using transmitters approved by the IRS and the Florida Department of Revenue.
Do I need to attach my federal return?
Yes. The form says the return is incomplete without a copy of the federal return. Line 1 specifically asks for pages 1–6.
What can I do with an overpayment?
You can enter an amount on Line 18 to credit it toward next year’s estimated tax, enter an amount on Line 19 to request a refund, or use both lines.
What if my corporation belongs to a controlled group?
Answer yes to question G-1 and attach a list. The estimated tax worksheet also directs controlled-group members to the Form F-1120N instructions for the Florida exemption.
Where can I find the forms referenced in this return?
The form lists floridarevenue.com/forms as the online source for the referenced forms.