North American Industry Classification System (NAICS) Code Amount of current-year business interest expense not deducted due to limitation under Section 163(j), IRC (federal Form 8990, Part I,.Amount of business interest expense deduction (federal Form 8990, Part I, Section IV, Line 30).Amount of disallowed business interest expense carried over from previous taxable years (federal Form 8990, Part I, Section I, Line 2).Amount of GILTI-related deduction under Section 250, IRC (federal Form 8993, Part IV, Line 9)įorm 8990 - Limitation on Business Interest Expense Under Section 163(j).Amount of FDII-related deduction under Section 250, IRC (federal Form 8993, Part IV, Line 8).Global Intangible Low-Taxed Income (GILTI) included in federal taxable income (federal Form 8993, Part IV, Line 3b).Foreign-Derived Intangible Income (FDII) (federal Form 8993, Part IV, Line 3a).(80% of taxable income computed without regard to the deduction allowable under Section 172, IRC – applicable to losses generated in taxableįorm 8993 - Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI) Federal net operating loss carryover that was not applied due to the limitation under Section 172(a)(2), Internal Revenue Code (IRC).Federal net operating loss deduction applied in determining federal taxable income (federal Form 1120 filers, Line 29a). Florida alternative minimum tax credit carryover to next taxable yearįederal corporate income tax return or schedule.Florida net operating loss carryover to next taxable year.Filing basis of taxpayer's Florida corporate income/franchise tax return.Taxable-year beginning date and ending date.Taxpayer name and federal employer identification number (FEIN).Florida corporate income/franchise tax return or schedule The following information is required to be submitted to the Department.
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