Generally, the Florida corporate income tax return is due:
• On or before the first day of the fourth month following the close of the tax year, or
• The 15th day following the due date, without extension, for the filing of the related federal return, whichever is later.

Any balance of tax owed must be paid in full by the due date of the Florida return. The Florida Partnership Information Return (Form F-1065) is due on or before the first day of the fifth month following the close of the tax year.

If you need an extension you must file a Florida Tentative Income/Franchise and Emergency Excise Tax Return and Application for Extension of Time to File Return (Form F-7004) must be filed with payment of tax by the original due date of the Florida return. You may file Form F-7004 electronically. Properly filing this form will automatically give corporations 6 months from the due date of the return to file the corporate return. For partnerships, the extension will give you 5 months from the due date of your return to file your return.

To receive an extension of time to file your Florida return, Form F-7004 must be timely filed, even if you have already filed a federal extension request. A federal extension by itself does not extend the time to file a Florida return. An extension for Florida tax purposes may be granted, even though no federal extension was granted.

Penalties for failure to pay tax — If you are required to pay tax with your application, failure to pay will void any extension of time and trigger penalties and interest for failure to file a timely return(s)

For additional information, please visit the State of Florida Department of Revenue web site .

Form F-7004 (Florida Tentative Income / Franchise and Emergency Excise Tax Return and Application for Extension of Time to File Return): http://dor.myflorida.com/dor/forms/2012/f7004.pdf

Make checks payable to and mail to: Florida Department of Revenue, 5050 W Tennessee St, Tallahassee FL 32399-0135

Form F-7004 can be filed online at the following website: http://dor.myflorida.com/dor/eservices/filepay.html#cit