Free F-1193T - Florida

Florida Department of Revenue Notice of Intent to Transfer A Florida Energy Tax Credit
Corporate Income Tax (Sections 220.191(2)(c), 220.192(6), or 220.193(3)(f), Florida Statutes)

F-1193T R. 01/09

Transferor Information
Indicate the credit to be transferred: 220.191(2)(c) 220.192 220.193 Transferor's Name: ________________________________________________________________________________________ Federal Employer Identification Number (FEIN): ­

Business Address: ________________________________________________________________________________________ City: _____________________________________________________ State: _______ Zip Code: _______________________ Contact Name:____________________ Telephone Number: __________________E-Mail Address: _____________________ The taxable year the credit was originally approved for: Beginning Date: _______ Ending Date: ________ Confirmation number of any previous transfer notice (if known): ________________________________________________ Original amount of credit allocated or transferred to the transferor: $ ____________________________________________ Amount of original credit (listed above) previously claimed or transferred: $ ______________________________________ Tax year(s) in which the credit amount above was claimed or transferred: ________________________________________ Amount of unused credit: $ ____________________________________ Amount of credit to be transferred: $ ____________________________

Transferor Consolidated Return Filing Information

If the transferor is included in a consolidated Florida corporate income tax return, please provide: Parent corporation name ___________________________________ Parent FEIN: ­

Transferee Information

(A separate notice is required for each transferee.) Taxpayer (Corporation or Business Name): ___________________________________________________________________ Federal Employer Identification Number (FEIN): ­

Business Address: ________________________________________________________________________________________ City: _____________________________________________________ State: _______ Zip Code: _______________________ Contact Name:____________________ Telephone Number: __________________E-Mail Address: _____________________ Transferee's Tax Year: Beginning: _________ Ending: _________

Transferee Consolidated Return Filing Information

If the transferee is included in a consolidated Florida corporate income tax return, please provide: Parent corporation name ___________________________________ Parent FEIN: ­

Transferor's Certification

I certify that the foregoing has been examined by me and the information contained herein is, to the best of my knowledge and belief, true, correct and complete. ______________________________________________________ Signature of officer of transferor and title ____________________________________ Date

(Sections 220.191(2)(c), 220.192(6), or 220.193(3)(f), Florida Statutes) If you paid $20,000 or more in Florida corporate income tax in the prior state fiscal year, you must submit this notice using the Department's Internet site at www.myflorida.com/dor. Once you have submitted the requested information, a confirmation screen with a confirmation number will appear. This screen will also display the information entered and confirm receipt of the electronic submission. You can print this screen or simply record the confirmation number to prove that you submitted a notice. Taxpayers that paid less than $20,000 in Florida corporate income tax in the prior state fiscal year should submit this notice online. However, these taxpayers may submit the notice by completing and mailing Form F-1193T to: Return Reconciliation ­ CIT Energy Credit Transfer Florida Department of Revenue 5050 W Tennessee St Bldg F Tallahassee FL 32399-0100 The Department of Revenue will send written certification regarding the amount of the tax credit transferred within fifteen days after receipt of a completed electronic or paper notice. A copy of the letter from the Department certifying the amount of the credit transferred must be attached to the tax return on which the transferred tax credit is claimed by the transferee. To transfer a Florida energy tax credit: · · Youmustsubmitthisnotice(FormF-1193T); FortheFloridaRenewableEnergyTechnologiesInvestment Tax Credit (220.192), the transferor must have documentation indicating the amount of credit approved by the Florida Department of Environmental Protection or the Florida Energy and Climate Commission, or documentation from the Department of Revenue indicating a transferred amount in the case of a prior transfer. Youmustnothaveclaimedthecreditamountyouwantto transferonanytaxreturnfiledwiththeDepartmentofRevenue; FortheFloridaRenewableEnergyProductionTaxCredit (220.193), the credit amount you want to transfer must be the whole amount of any unused credit or no less than 25 percent of the unused credit except for a transfer due to a merger or acquisition. FortheFloridacorporateincometaxCapitalInvestment Tax Credit associated with a new solar panel manufacturing project per section 220.191(2)(c), F.S., the amount of the tax credit that may be transferred in any year shall be the lesser of the qualifying business's Florida corporate income tax liability for the year or the credit amount granted for the year. A business receiving the transferred credit (transferee) may use the credit only in the year received, and the credit may not be used in any other tax year. A taxpayer must retain documentary evidence that substantiates and supports this credit and the Department may request the evidence at a later date to verify the credit. Documentation includes, but is not limited to, a schedule tracking the credit amounts allocated and the use of such credits. Line by Line Instructions for Completing the Application Check the box to indicate the credit you wish to transfer. Transferor Information Please provide the transferor's name, FEIN, address, and a contact name, telephone number, and e-mail address. Provide the beginning and ending dates of the tax year for which the allocated or transferred credit was originally approved. Enter the confirmation number received when you submitted any previous transfer notice on the Department of Revenue's Internet site. Enter the original amount of credit allocated or the transferred amount in the case of a previous transfer to the transferor. Provide the amount of credit that the transferor previously claimed or transferred. Provide the tax year(s) in which the transferor claimed or transferred the credit amount above. Provide the amount of unused credit. Provide the amount of the credit you want transferred. The number and/or amount of transfers is limited for the credits authorized by sections 220.191(2)(c), F.S. and 220.193 F.S. See previous section, "To transfer a Florida energy tax credit," for details. Consolidated Return Filing Information Complete this section if the transferor is included in a consolidated Florida corporate income/franchise and emergency excise tax return (F-1120) for the tax year. Provide the name of the parent of the consolidated group and its FEIN. Transferee or Assignee Information Please provide the corporation name, FEIN, address, and taxpayer contact name, telephone number, and e-mail address. Transferee's Tax Year Provide the beginning and ending dates of the transferee's tax year in which they will claim the credit against the Florida corporate income tax. Consolidated Return Filing Information Complete this section if the transferee is included in a consolidated Florida corporate income/franchise and emergency excise tax return (F-1120) for the tax year. Provide the name of the parent of the consolidated group and its FEIN. This information will allow the Department to associate the credit allocation with the related Florida corporate income tax return.

Instructions for the Notice of Intent to Transfer A Florida Energy Tax Credit

F-1193T R. 01/09 Page 2

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You must have a letter from the Department certifying the credit transferred for the transfer to be valid. You may only take the credit against the Florida corporate income tax and you must take it in the order described in s. 220.02(8), F.S. A transfer by an ineligible person does not create a right to a corporate income tax credit.