F-851: Corporate Income/Franchise Tax Affiliations Schedule (Revision)
Florida · Florida DOR · Used for tax years 2024, 2025, 2026
Florida Form F-851 is the Corporate Income/Franchise Tax Affiliations Schedule attached to Florida Form F-1120. It reports the members of a consolidated group and any changes to the group during the tax year.
Who files this form
Taxpayers filing a Florida consolidated income tax return must use Form F-851 to report the members of the consolidated group. The parent corporation must file the schedule.
You may substitute IRS Form 851 if the federal and Florida consolidated groups are identical.
What you'll need
Have Florida Form F-1120 ready, since Form F-851 must be attached to it. To complete the schedule, gather:
- The tax year being reported.
- The Florida common parent corporation’s name, address, and Federal Employer Identification Number (FEIN).
- Each group member’s name, address, and FEIN.
- Information about whether the corporations comprise an affiliated group as described in section 1504(a) of the Internal Revenue Code.
- Details of additions or deletions during the tax year, including each affected corporation’s name, FEIN, NAICS code, and whether it has Florida property, payroll, or sales.
- The signing officer’s title and telephone number.
How to file
Attach Form F-851 to Florida Form F-1120. The parent corporation of the consolidated group must file it.
Complete Part I with the tax year, parent corporation information, group members, and affiliation statement. Report changes to the consolidated group in Part II. An officer must sign and date the declaration and provide a title and telephone number.
The form does not provide a mailing address for filing or e-file directions. The Taxpayer Services address printed on the form is for written replies to tax questions.
Common mistakes
- Leaving out group changes: The form directs you to report changes in Part II. List all affected corporations and check the correct addition or deletion box.
- Checking the Florida Nexus Group box when it does not apply: The form notes that Florida law requires the Florida consolidated group to have the same component members as the federal group. Only taxpayers that made a valid 1985 election to file a consolidated Florida nexus subgroup return and have continued filing as a subgroup should check this box.
Questions people ask
Can I use IRS Form 851 instead?
Yes, if the federal and Florida consolidated groups are identical.
Where do I report changes to the consolidated group?
Use Part II to record changes during the tax year. List all affected corporations and mark each as an addition or deletion.
What counts as a deletion in Part II?
A deletion is a subsidiary member that was included in last year’s consolidated return but is no longer included.
Who signs Form F-851?
The form requires an officer’s signature, along with the date, title, and telephone number. The declaration states that the information is true, correct, and complete to the best of the signer’s knowledge and belief.
Where can I get help?
Visit floridarevenue.com for information, forms, and tutorials. You can also call Taxpayer Services at 850-488-6800, Monday through Friday, excluding holidays.