Florida DOR Adopts Amended Rules on Corporate Income Tax Filing Requirements

The Florida Department of Revenue (DOR) adopted amendments to the rules on corporate income tax filing requirements. The regulations: 1) provide detailed guidance on which entities are required to file Florida corporate income or franchise tax returns, including foreign corporations, partnerships, and various types of organizations; and 2) incorporate by reference numerous tax forms and instructions used by the DOR in administering these taxes. The regulations take effect Jan. 1, 2026. [Fla. Dep’t of Revenue, Regs. Sections 12C-1.022, .051, 12/16/25 Fla. Admin. Reg.]