TIP #08C01-08
DATE ISSUED: December 1, 2008
Florida Corporate Income Tax Estimated Tax Due Dates
Are One Day Earlier After January 1, 2009
Effective January 1, 2009, regardless of the tax year, the due dates for declarations of estimated tax and the due dates for payments of estimated tax will be one day earlier than previously required. This change will require declarations and payments of estimated tax to be made on or before the last day of the 4th month, the last day of the 6th month, the last day of the 9th month, and the last day of the tax year. This earlier payment due date must be taken into consideration when making electronic payments, which must be initiated before the due date. For example:
- The first and second installment for a taxpayer with a tax year ending June 30, 2009, will fall under the previous law, so the due dates will be November 1, 2008, and January 2, 2009, respectively. The third and fourth installments will fall under the new law, so the due dates will be March 31, 2009, for the third estimated tax installment and June 30, 2009, for the fourth and final estimated tax installment.
- Installment payments for a taxpayer with a tax year ending December 31, 2009, will be due April 30, 2009, June 30, 2009, September 30, 2009, and December 31, 2009.
| Taxable Year End | Estimated Payments (F-1120ES) |
Taxable Year End | Estimated Payments (F-1120ES) |
|---|---|---|---|
| 12/31 |
1st installment—04/30 2nd installment—06/30 3rd installment—09/30 4th installment—12/31 |
06/30 |
1st installment—10/31 2nd installment—12/31 3rd installment—03/31 4th installment—06/30 |
| 01/31 |
1st installment—05/31 2nd installment—07/31 3rd installment—10/31 4th installment—01/31 |
07/31 |
1st installment—11/30 2nd installment—01/31 3rd installment—04/30 4th installment—07/31 |
| 02/28 |
1st installment—06/30 2nd installment—08/31 3rd installment—11/30 4th installment—02/28 |
08/31 |
1st installment—12/31 2nd installment—02/28 3rd installment—05/31 4th installment—08/31 |
| 03/31 |
1st installment—07/31 2nd installment—09/30 3rd installment—12/31 4th installment—03/31 |
09/30 |
1st installment—01/31 2nd installment—03/31 3rd installment—06/30 4th installment—09/30 |
| 04/30 |
1st installment—08/31 2nd installment—10/31 3rd installment—01/31 4th installment—04/30 |
10/31 |
1st installment—02/28 2nd installment—04/30 3rd installment—07/31 4th installment—10/31 |
| 05/31 |
1st installment—09/30 2nd installment—11/30 3rd installment—02/28 4th installment—05/31 |
11/30 |
1st installment—03/31 2nd installment—05/31 3rd installment—08/31 4th installment—11/30 |
Reference: Chapter 2008-206, Laws of Florida; Sections 220.241 and 220.33, Florida Statutes.
FOR MORE INFORMATION
This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.
For forms and other information, visit our Internet site at www.myflorida.com/dor or call Taxpayer Services, 8:00 a.m., to 7:00 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671.
Persons with hearing or speech impairments may call our TDD at 800-367-8331 or 850-922-1115.
For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, 5050 West Tennessee Street, Building L, Tallahassee, FL 32399-0112.