On April 27, 2020, Florida Department of Revenue Executive Director Jim Zingale issued Order of Emergency Waiver/Deviation # 20-52-DOR-003 extending certain corporate income/franchise tax (CIT) returns and payments.
In order to avoid possible late payment penalty and interest, please be sure to file your return or extension with tentative tax payments to be based on the corporation’s best estimate of the amount that would be due with the returns.
Though return due dates have been extended to 8/3/2020, the payment due date for fiscal year end 12/31/19 has been extended to 6/1/2020, while payment due dates for fiscal year end 1/31/20 and 2/29/20 have remained 6/1/2020 and 7/1/2020, respectively. For more information, please review the Florida Department of Revenue's Frequently Asked Questions.
For unextended returns with a refund or no balance due, you can utilize the State Due Date[O] on Screen 5, code 6 to override the Client Letter and Filing Instructions to the return due date (8/3/2020).