Florida Department of Revenue. Requirements for 2013 Alternative Forms. Scannable Forms

Transcription

1 Florida Department of Revenue Requirements for 2013 Alternative Forms Scannable Forms F-1120, F-1120A, F-1120ES, F-7004, F-1120X, RT-6, RT-6A, RT-6NF and RT-6EW Non-Scannable Forms that require barcode and/or OCR line DR-1, DR-5, DR-15MO, F-851, F-1065, RT-8A, DR-26, DR-26S, DR-835, RTS-1S, RTS-1SA, RTS-2, RTS-3, RTS-6, RTS-6A, RTS-6B, RTS-6C, RT-7A, RTS-9, RTS-10 RT-28, RT-28G, RTS-70, RTS-71 and DR-908 schedule pages only Non-scannable Forms See vendor page at

2 GT , R.11/12 TABLE OF CONTENTS Introduction... Page 4 Alternative Tax Forms... Page 5 Florida Sales and Use Tax Forms... Page 5 Electronic Data Interchange (EDI)... Page 5 What s New for 2013?... Page 6 E-Services (EFT)... Page 6 Corporate Income Tax... Page 6 Unemployment Tax... Page 6 The Approval Process... Page 7 DOR Contact...Page 11 Guidelines and Specifications for Scannable Forms F Page 12 F-1120A... Page 27 F-1120ES... Page 30 F Page 32 F-1120X... Page 35 OCR... Page 38 Barcode... Page 40 2D Barcode... Page 42 Guidelines and Specifications for Scannable Forms RT-6... Page 48 RT-6A Wage Item Report... Page 54 RT-6NF Out-of-State Wage Report... Page 60 RT-6EW Educational Wage Report... Page 67 OCR... Page 74 Barcode... Page 76 2

3 Guidelines for Non-scannable Forms and Non-Scannable Forms requiring a barcode and/or OCR line OCR DR-15MO... Page 79 OCR RT-8A... Page 81 Barcode RT-8A... Page 83 Barcode DR-1... Page 84 Barcode DR-5... Page 84 Barcode F Page 85 Barcode F Page 85 Barcode DR Page 85 Barcode DR-26S... Page 85 Barcode DR Page 85 Barcode RTS-1S... Page 85 Barcode RTS-1SA... Page 85 Barcode RTS-2... Page 85 Barcode RTS-3... Page 85 Barcode RTS-6... Page 85 Barcode RTS-6A... Page 85 Barcode RTS-6B... Page 86 Barcode RTS-6C... Page 86 Barcode RT-7A... Page 86 Barcode RTS-9... Page 86 Barcode RTS Page 86 Barcode RT Page 86 Barcode RT-28G... Page 86 Barcode RTS Page 86 Barcode RTS Page 86 Barcode schedule pages DR Page 87 3

4 Introduction These guidelines are for computerized tax processors, payroll processors, developers of tax software, computer programmers, commercial printers, and others who develop and use scannable (e.g. F-1120, RT-6) and/or non-scannable (e.g., DR-1, DR-835, F-1065) alternative tax forms. The Florida Department of Revenue's (DOR) primary goal is to ensure all alternative tax forms: are compatible with DOR's automated processing system; are compatible with DOR's image processing system; result in the accurate assessment of the taxpayer's tax liability; and, present information in a uniform pattern. DOR has the authority to approve or reject any commercially printed, computer produced, or computer programmed alternative tax form that does not meet the guidelines mentioned in this publication or would cause processing problems. All vendors producing alternative forms are required to include information in the software package regarding the major law changes affecting Florida taxpayers. These changes can be included in the Read Me section of the software or anywhere else the vendor deems appropriate. The information to be included in the software package can be found in the What's New for 2013" section on page 6 under the applicable tax heading (Corporate or Unemployment Tax). The signatures of the taxpayer, spouse, and/or the tax preparer, on scannable and nonscannable alternative tax forms, must be original. The following appears in the instructions of some DOR forms: "Before using software to prepare your return, ask the vendor for proof that the forms in the software package have been approved by the Department of Revenue." Some non-approved tax forms may be returned to filers. Filers may be asked to resubmit their returns using official or approved alternative form. 4

5 Alternative Tax Forms An alternative form is defined as any form other that the official DOR forms, that is: computer produced; computer programmed; and/or, commercially typeset and printed. DOR must be able to process alternative tax forms in the same manner as the official forms. Alternative tax forms that are electronically produced must be compatible with DOR's automated system. Therefore, alternative tax forms that are electronically produced must follow the specifications exactly and duplicate the appearance and layout of the official form including size of margins, paper requirements, special keying symbols, line numbers and code numbers. Florida Sales and Use Tax Forms Florida sales and use tax forms (DR-15, DR-15EZ, DR-7, etc.) are NOT available to alternative form vendors as alternative or substitute tax forms. The only exception is the DR-15MO, R. 09/10 (Out-of-State Purchase Return) which may be produced as an alternative Florida tax form. DOR does not review tax calculation worksheets for approval. If a tax calculation worksheet is included in your software you must advise your customers/clients that it is not acceptable for filing. "DO NOT FILE THIS WORKSHEET" must be clearly stated across the top margin of the form. Tax calculation worksheets filed in the place of tax returns are not processable and may result in misapplied payments, bill or penalties to your clients Electronic Data Interchange (EDI) Vendors wishing to produce Electronic Data Interchange (EDI) software should the Florida Department of Revenue s e-services Unit at e-vendor@dor.state.fl.us for information concerning software approval and certification. The should include the type of tax for which the vendor is interested in developing. 5

6 What s New for 2013? By tax, including tax law changes and form changes E-Services Tax Return Pay and File Please see any new e-file requirements listed under the specific tax. You may also refer to the department s web site for up to date information. Corporate Income/Franchise Tax Static bar codes have been updated to reflect 2013 revision year Florida exemption is $25,000 erences to Emergency Excise Tax have been removed. Deletion of 13 regarding emergency excise tax due Schedule A has been deleted. Schedule I has 2 additional line items Schedule V has 2 additional line items Specifications for data pages have been rewritten. Please pay close attention. Reemployment Tax Unemployment Compensation Tax is now Reemployment Tax. UCT # forms will be RT # UCS # forms will be RTS # Removed lines 10-13b on the face of the report. All wage items will be listed on the continuation sheet (RT-6A). No wages will be present in the scan band located on the coupon portion. Added Y(1) or N (0) to scan band if final return Added CCYYMMDD to scan band for date operations ceased if Y (1) for final return Rule has been updated to reflect 73B

7 The Approval Process Who Must Get Approval of Scannable and Non-scannable Alternative Tax Forms? Any company that develops scannable or non-scannable alternative tax forms using its own tax software programs must obtain approval from DOR before selling, releasing, licensing, distributing or using scannable alternative tax forms as a paper copy or as a part of a software product to its customers or clients. Any company that develops tax software programs to be used with scannable alternative tax forms, developed by another company, must obtain a separate vendor ID and approval from DOR before selling, releasing, licensing, distributing or using scannable alternative tax forms as a paper copy or as a part of a software product to its customers or clients. See "Specifically, our company agrees to:" in the 2013 Alternative Form Vendor and Payroll Processors Compliance Agreement. Any company that develops scannable alternative tax forms for other companies to use with their tax software programs, must obtain approval from DOR before selling, releasing, licensing, distributing or using scannable alternative tax forms as a paper copy or as a part of a software product to its customers or clients. See "Specifically, our company agrees to:" in the 2013 Alternative Form Vendor and Payroll Processors Compliance Agreement. Commercial printers or business forms companies that develop and use scannable alternative tax forms must also get approval from DOR. If your company is described, it is not necessary for your customers or clients to obtain additional approval from DOR to use your DOR approved scannable alternative tax forms. However, they should verify that your scannable alternative tax forms have been approved by DOR. Examples of customers or clients who should verify DOR s approval by asking for a copy of your DOR approval letter are: tax practitioners who purchase software that produces scannable alternative tax forms; tax practitioners who use batch processing service bureaus that produce scannable alternative tax forms; tax practitioners who purchase scannable alternative tax forms from commercial printers or business forms companies; software providers who sell the products of tax software developers who design scannable alternative tax forms; and, taxpayers that file using the alternative form. Note: Publishers may reduce the size of the department s official forms to make them suitable for inclusion in reference material. However, publishers must clearly state on the forms: "THIS FORM IS FOR EXAMPLE PURPOSES ONLY AND IS NOT AN OFFICIAL FORM - DO NOT FILE THIS FORM." 7

8 Submitting Forms to DOR for Approval Prior to submitting your company's scannable and/or non-scannable alternative tax forms, review the areas listed below. This will ensure that your company's forms meet the DOR requirements for approval. What's New for 2013 (see specific tax for law changes) Guidelines for Scannable Forms F-1120, F-1120A, F-1120ES, F-7004, and F-1120X Guidelines for Scannable Form RT-6 Guidelines for Non-Scannable Forms requiring barcode and/or OCR line Guidelines for Non-scannable Alternative Tax Forms Sample Alternative forms provided on secure vendor website How Does the Forms Approval Process Work? Following are the steps in the DOR approval process: 1. Complete Form GT , Alternative Form Vendors and Payroll Processors Compliance Agreement (available on DOR s Web site at or by calling DOR at ). Vendors are required to submit a new compliance agreement each calendar year. Once DOR receives the completed form DOR will: register the company's identification code as indicated on the compliance agreement; assign the company an alternative form vendor number for DOR tracking purposes; send the company contact person a password which will allow access to the vendor section on DOR s Web site at enter the company's name and contact person(s) on a mailing list and group to receive final proofs of Florida tax forms and instructions, as well as other pertinent information; and, publish the company s name on DOR s Web site. 2. When DOR receives the company s forms package, DOR will the contact person acknowledgement indicating: the date the package was received; the expected completion date of the review (10 business days from the date the package is received in DOR). 8

9 3. When the initial review is completed, DOR will send an to the company s contact person. This will indicate which form(s) are approved. When applicable, an will be sent to include information about corrections needed on a form that has not been approved. A letter will be sent upon request. If the form(s) are "not approved you should resubmit the form(s) after corrections are made. When DOR receives the company s resubmitted forms package, DOR will the contact person a message indicating: the date the package was received; the expected completion date of the review. The expected completion date for resubmittals will be 5 working days from the date the package is received in DOR. If the cover letter does not indicate that the form(s) are a resubmitted, it will be considered an original submittal and the date completion date will be 10 working days from the date received. Note: DOR does not approve the logic of specific tax software programs or confirm the calculations entered on scannable alternative tax forms output from software programs. The accuracy of software programs is the responsibility of the software developer, distributor or user. However, DOR may review vendor software to ensure proper transfer of data and calculations. What the Vendor Should Do for Customers and Clients Notify customers, clients or taxpayers of the minimum computer hardware requirements, including printers, printer fonts, font cartridges, etc., necessary to produce your company's DOR-approved scannable and non-scannable alternative tax forms. Provide customers, clients or taxpayers with instructions for correctly producing the DOR- approved scannable and/or non-scannable alternative tax forms. These instructions must include information on the hardware requirements, including printing requirements and correct entry of taxpayer data. Upon request, provide customers, clients or taxpayers using the alternative forms with a copy of DOR approval. Scannable and non-scannable forms: First submittal 1. Include a cover letter with the form package. If the software does not support a particular field size, etc., indicate this information in your letter. 9

10 2. Submit three (3) new laser sample documents with sample data printed on the forms. If the business develops only blank forms, submit three (3) sample documents without data. FAX copies are not acceptable. non-scannable forms to Resubmittals 1. Make all corrections identified by DOR. Print and verify all corrections prior to resubmission. 2. Include a cover letter indicating "resubmittal". If the software does not support a particular field size, etc., include this information in the letter. 3. Submit one (1) new laser sample document with sample data printed on the form. If the business develops only blank forms, submit one (1) sample document without data. FAX copies are acceptable only as indicated by DOR. What Are the Benefits of Following the Requirements for Alternative Forms? DOR will review alternative tax forms and respond quickly; DOR will process the approved alternative tax forms, which will result in fast, accurate processing; The customers/clients will be pleased with and have confidence in products produced by software vendors and payroll processors. What Are the Consequences of Not Following the Requirements for Alternative Forms? If scannable and/or non-scannable alternative tax forms software is released and does not follow DOR s requirements: DOR will require proof that corrections were made (e.g., revised forms, excerpts from revised user's manuals, release letters for new versions of software) and customers and/or clients notified of the corrections; DOR may notify taxpayers of unapproved software. The users of unapproved vendor software may be subject to interest and/or penalties. 10

11 How Do I Contact DOR About Alternative Tax Forms? Mail or send by overnight courier all correspondence regarding scannable and/or nonscannable alternative tax forms and related issues to the following DOR contact: Florida Dept. of Revenue Attention: Stephanie Kent 5050 West Tennessee Street Tallahassee FL (850)

12 Guidelines and Specifications for Scannable Forms F-1120, F-1120A, F-1120ES, F-7004, and, F-1120X General Information The following forms are processed using the Kodak I660, Unisys DP500 and the NDP Quantum 600: F Florida Corporate Income/Franchise and Emergency Excise Tax Return F-1120A - Corporate Short Form Income Tax Return F-1120ES - Declaration/Installment of Florida Estimated Income/Franchise and/or Emergency Excise Tax for Taxable Year Beginning on or after January 1, 2013 F Florida Tentative Income/Franchise and Emergency Excise Tax Return and Application for Extension of Time to File Return F-1120X - Amended Florida Corporate Income/Franchise and Emergency Excise Tax Return Company ID - Scannable and non-scannable alternative tax forms must include the company ID code. The company ID code, a four-digit alpha numeric code, may be the company s initials or some other alpha or alphanumerical code selected by the company. The company ID may remain the same from year to year at the company s discretion. The company is required to register the code with DOR each year by submitting Form GT , Alternative Form Vendors and Payroll Processors Compliance Agreement. Program the company ID code to print in the upper right corner of each page and coupon on all scannable and non-scannable alternative tax forms. Alternative Form Vendor ID - When DOR received the completed Form GT , Alternative Form Vendors and Payroll Processors Compliance Agreement, a vendor ID was assigned for DOR tracking purposes. A new vendor ID is assigned each calendar year by DOR. This number must be included in the OCR line on Forms F-1120, F-1120A, F-1120ES, F-1120X, and F See OCR Specifications. Paper Requirements - The paper used must be good quality 8 1/2" x 11" white bond, minimum #20. Ink/Toner Requirements - Black, non-magnetic ink/toner must be used to print the forms. Layout - All scannable alternative tax forms must follow the content format of the official Department form. See Data Placement and Specifications for Scannable Band. 12

13 Worksheets and Schedules - DOR requires a printed copy of all F-1120 Schedules to be submitted with the F-1120 Return. See "Crosswalk of Data Elements and Requirements for Completing an F-1120A". The alternative version of Form F-1120 contains two distinct areas. They are: F-1120 Return this area contains a coupon page, questions A-M page, and two pages of scannable data. For purposes of this document, the coupon page, questions page, and the two data pages will be referred to as the F-1120 Return unless individually identified as Coupon page, Questions A-M page, Data page 1, or Data page 2. (See the sample alternative version of the F-1120 Return provided in the vendor area of the DOR web site. This sample is for information purposes only and is not to specification. It should not be used as a measurement tool. The Department's version of this form is also provided on the web site.) F-1120 Schedules this area contains Schedules A, R, I, II, III, IV, V, and VI. For purposes of this document, this area will be referred to as the F-1120 Schedules unless individually identified. Barcodes - A specific barcode is required on each page of the F-1120 Return and F-1120 Schedules. A total of 9 barcodes are used. See Barcode Specifications. Format - Vendors must follow the Department s arrangement of the F-1120 Schedules. As previously noted, a specific barcode will be assigned to each page of the F-1120 Return and F-1120 Schedules. Taxpayers are required to submit schedules with their return. NOTE: Taxpayers who qualify to file a Corporate Short Form Income Tax Return are not required to submit schedules with their return. OCR line - is required on both the top (refer to notes on #8 for format) and on the coupon (refer to the notes on line # 64, field reference 35, and the OCR line layout) of the F FEIN if a taxpayer has applied for an FEIN nine zeros ( ) should appear in the FEIN field of the scan band on the coupon. Note: The FEIN field in the OCR line should be populated with zeros.( ). Corporate Short Form (Form F-1120A) - If a taxpayer meets the guidelines for filing a Corporate Short Form Income Tax Return they are not required to, and should not, print or attach data page 1 or 2, the F-1120 schedules or a federal 1120 Return. 13

14 Data Placement and Specifications for Scannable Fields Courier font - 10 point Vertical spacing - 6 lines per inch Horizontal spacing - 10 characters per inch The scan band contains 8 rows (row 53 thru 60) and 4 columns (column 6, 24, 42, and 60) of data fields Field references 14, 18 and 22 contain multiple data The area between the last row (row 60) of data fields and the OCR line should be clear Scannable Band - Alternative scannable versions of Forms F-1120, F-11120A, F-1120ES, F-7004, and F-1120X must include a scannable band in a fixed format. See individual specifications for each of the above (i.e., Specifications for F-1120 Return (coupon page) Scannable Band. It is expected that data within the scannable band agree with the corresponding line items on the return and/or schedules. The scan band and the conventional form lines must have matching amounts. DO NOT LEAVE FIELDS BLANK. The default value for unused fields in the scan band must be a single left-justified zero. Data fields with multiple responses require the spaces between these character positions to be filled with zeros. (i.e., Character position #1 = Address Changes; Character Position #8 = Form Request would be entered as ). DO NOT LEAVE FIELDS BLANK. Negative Values in Scannable Band Negative values are allowed in the scannable band on the F-1120 Return. Negative values should be prefaced with a symbol. (e.g., = ($20.00)). The negative (-) MUST BE POSITIONED INSIDE THE SCANNABLE FIELD. Decimals in Scannable Band Decimals for apportionment fractions are allowed inside the scannable band on the F-1120 Return. The decimal should be placed within the data field. Attention should be given to the column of the scannable band requirements. Check boxes values are provided there. All monetary amounts in the scan band must be in an implied decimal format - dollars and cents only. The minus symbol or decimal (when applicable) are the only punctuation marks allowed in the scan band or data pages. Examples: $1, would appear as $78.00 would appear as 7800 ($20.00) would appear as /8 would appear as.625 Do not add leading zeros 14

15 Non-monetary fields (i.e., Florida Apportionment Factor) should appear as (this value is for illustration purposes only) The data in this field must be a number "1", "0", or a number between zero and one with a maximum of six digits, i.e The decimal point for apportionment fractions should be included within the data field. There should be no zeros to the left of the decimal point." Specifications for F-1120 Return Scannable Band All data must be in the location specified below. All fields are numeric = 0-9. All data should be left justified within the scannable fields specified. Field Number Identification Begin Length Allowed End NA 4 Bar Code 6 NA 8 OCR 6 39 (w/o spaces) 45 Courier font DO NOT INCLUDE SPACES Specifications for F-1120 Return (Coupon Page) Scannable Band All data must be in the location specified below. All fields are numeric = 0-9. All data should be left justified within the scannable fields specified. OCR line in field reference 35 MUST BE OCR-A font. Field Number Identification Begin Length Allowed End 1 41 Perf of dashes 2 53 FEIN Do not use a dash (-) between character position 2 and Schedule I (a), Schedule VI, Return, Tax Year Begin (CCYYMMDD) 7 54 Schedule II (a), Schedule I (b), Unused Left Justified Zero Tax Year End (CCYYMMDD) 15

16 Field Number Identification Begin Length Allowed End Return, Schedule II (b), Unused Left Justified Zero Address Change Indicator Character Pos. # 1 Address Changes: 0 if No 1 if Yes Fill Pos. #2 - #8 w/zeros Schedule IV Decimal required (a), Schedule V, Unused Left Justified Zero EFT Federal Return Type Character Pos. # 1 EFT Indicator: NEVER BLANK 0 if Non EFT 1 if EFT Schedule II (a), Return, Unused Left Justified Zero Questions A-M F-1120 Return Questions A-M page: Questions C/D/G Character Pos. # 2 & 3 Federal Return Type: (see indicators below) Character Pos. # 1 Question C: 1 if Yes 2 if No Character Pos # 2 Question D: 0 if default 1 if Initial 2 if Final 3 if Initial and Final. Character Pos. # 3 Question G: 0 if default 1 if Yes 2 if No 16

17 Field Number Identification Begin Length Allowed End Schedule IV (a), Return, 16(a) Unused Left Justified Zero Return, 1 Preface negative values with a - symbol inside the scan band Schedule R, Return, 16(b) Unused Left Justified Zero Return, 2 Preface negative values with a - symbol inside the scan band Return, 9 Dollar amount will never be greater than $25, Return, Return, Return, 17 Same amount as field reference 33 number OCR with spaces 81 OCR-A font 10 point Include spaces per specs Federal Return Types for Field erence 18, 57 (Character Positions 2 & 3) 01 C-Corporation (1120) 02 C-Corporation (1120A) 03 S-Corporation (1120S) 04 Foreign Corporation (1120F) 05 Foreign Corporation (1120FSC) 06 Homeowners Association (1120H) 07 Life Insurance Company (1120L) 08 Property and Casualty Insurance Company (1120PC) 09 Partnership (1065) 10 Not-for-Profit (990) 11 Not-for-Profit (990 EZ) 12 Not-for-Profit with Unrelated Trade or Business Income (990T) 13 Farmers Co-operative (990C) (1120C) 14 Private Foundation (990PF) 15 Black Lung Benefit Trust (990BL) 16 Designated Settlement Fund (1120DF) (1120SF) 17 Interest Charge Domestic International Sales Corporation (1120IC-DISC) 18 Nuclear Decommissioning Fund (1120ND) 19 Political Organization (1120POL) 20 Real Estate Investment Trust (1120REIT) 21 Regulated Investment Trust (1120RIC) 22 Real Estate Mortgage Investment Conduits (1120 REMIC) 23 Federal Proforma Return (1120 Proforma) 17

18 Specifications for F-1120 Return (Data Page 1) Scannable Fields All data must be in the location specified below. All fields are numeric = 0-9. All data should be left justified within the scannable fields specified Add Heading under FEIN - Data Page 1 Field Begin Number Identification 1 4 Bar Code 6 Length Allowed End 2 12 FEIN Do not use a dash (-) between character position 2 and Schedule I (b), Schedule I (a), Schedule II (a), Return, 4 Preface negative value with a - symbol inside the scan band 7 14 Schedule I (b), Schedule I (a), Schedule II, 1a. S. 78 IRC Income Return, Schedule I (b), Schedule I (a), Schedule II, 1b. S. 862 Dividends Return, Schedule I (b), Schedule I (a), Schedule II 1c. Less Direct & Indirect Expenses Return, 14(a) Schedule I (b), 12 18

19 Field Number Identification Begin Length Allowed End Schedule I (a), Schedule II (a), Return, 14(b) Schedule I (b), Schedule I (a), Schedule II, 2a. S. 951 Sub Part F Income Return, 14(c) Schedule I (b), Schedule I (a), Schedule II 2b. Less Direct & Indirect Expenses Return, 14(d) Schedule I (b), Schedule I (a), Schedule II (a), Return, Schedule I (b), Schedule I (a), Schedule II (a), F-1120 Return Questions A-M Page: Question E Schedule I (b), Schedule I (a), 19 Character Pos. #1 1 if General Rule 2 if Election A 3 if Election B 19

20 Field Number Identification Begin Length Allowed End Schedule II (a), F-1120 Return Questions A-M Page: Question H(1) Schedule I (b), Schedule I (a), Schedule II (a), F-1120 Return Questions A-M Page: Question H(2) Schedule I (b), Schedule II (b), Schedule II (a), F-1120 Return Questions A-M Page: Question H(3) Schedule I (b), Schedule II (b), Schedule II (a), F-1120 Return Questions A-M Page: Question J Schedule I (a), Schedule II (b), Schedule II (a), F-1120 Return Questions A-M Page: Question K (CCYYMMDD) Schedule I (a), 2 Character Pos. # 1 1 if Yes 2 if No Character Pos. # 1 1 if Yes 2 if No Character Pos. #1 1 if Yes 2 if No Character Pos. #1 1 if Yes 2 if No Date of last IRS audit 20

21 Field Number Identification Begin Length Allowed End Schedule II (b), Schedule II (a), Schedule I (b), Schedule I (a), Schedule II (b), Schedule II (a), Schedule I (b), Schedule I (a), Schedule II (b), Schedule III (a), Schedule I (b), Schedule I (a), Schedule II (b), Schedule III (a), Schedule I (b), Schedule I (a), Schedule II (b), Schedule III (a), Schedule I (b), 5 21

22 Field Number Identification Schedule I (a), Schedule II (b), Schedule III (b), Schedule I (b), Schedule I (a), Schedule II (b), Schedule III (b), Schedule I (b), Schedule I (a), Schedule II (b), Schedule III (b), 3 Begin Length Allowed End Specifications for F-1120 Return (Data Page 2) Scannable Fields All data must be in the location specified below. All fields are numeric = 0-9. All data should be left justified within the scannable fields specified. Add Heading under FEIN - Data Page 2 Field Number Identification Begin Length Allowed End 1 4 Bar Code FEIN Do not use a dash (-) between character position 2 and Schedule III III-C (a), Schedule IV (a), Schedule V, Schedule III (e), Schedule III III-C (a), 3 22

23 Field Number Identification Begin Length Allowed End 8 14 Schedule IV (a), Schedule V, Schedule III III-B (a), Schedule III III-C (b), Schedule IV (a), Schedule V, Schedule III III-B (a), Schedule III, III-C, (b), Schedule IV, (a), Schedule V, Schedule III III-B (a), Schedule III, III-D, (a), Schedule V, Schedule VI, Schedule III III-B (a), Schedule III, III-D (a), Schedule V, Schedule VI, Schedule III III-B, 6a Schedule III, III-D (b), Schedule V, Schedule VI, Schedule III III-B, 7a 23

24 Field Number Identification Begin Length Allowed End Schedule III, III-D (b), Schedule V, Schedule VI, Schedule III III-B (b), Schedule III, III-D Decimal required (c), Schedule V, Schedule VI, Schedule III III-B (b), Schedule III, III-D Decimal required (c), Schedule V, Schedule VI, Schedule III III-B (b), Schedule IV (b), Schedule V, Schedule VI, Schedule III III-B (b), Schedule IV (b), Schedule V, Schedule VI, Schedule III III-B 6b Schedule IV (b), Schedule V, Schedule VI, Schedule III III-B 7b Schedule IV (b), 4 24

25 Field Number Identification Begin Length Allowed End Schedule V, Schedule R, Schedule III III-B, (c), Schedule IV (b), Schedule V, Schedule R, Schedule III III-B, (c), Schedule IV (b), Schedule V, Unused Left Justified Zero Schedule III III-B, (c), Schedule IV (b), Schedule V, Unused Left Justified Zero Schedule III III-B, (c), Schedule IV (b), Schedule V, Unused Left Justified Zero Schedule III III-B (d), Schedule IV (b), Schedule V, 15 25

26 Field Number Identification Begin Length Allowed End Unused Left Justified Zero Schedule III III-B (d), Schedule IV (a), Schedule V, Unused Left Justified Zero Schedule III III-B (d), Schedule IV (a), Schedule V, Unused Left Justified Zero Schedule III III-B (d), Schedule IV (a), Schedule V, Unused Left Justified Zero 26

27 Specifications for F-1120A Return (Coupon Page) Scannable Band All data must be in the location specified below. All fields are numeric = 0-9. All data should be left justified within the scannable fields specified. OCR line in field reference 35 MUST BE OCR-A font. Field Number Identification Begin Length Allowed End 1 41 Perf of dashes 2 53 FEIN Do not use a dash (-) between character position 2 and Form F Form F-1120A Form F-1120 Question A Form F-1120A Question A 5 53 Form F-1120 Question M Form F-1120A Question J 6 54 Tax Year Begin (CCYYMMDD) 7 54 Form F Form F-1120A Unused 9 54 Unused Tax Year End (CCYYMMDD) Form F Form F-1120A Form F-1120 Question D Form F-1120A Question F Unused Address Change Indicator Character Pos. # 1 1 if Yes 2 if No Character Pos. # 1 & 2 Federal Return Type: (see indicators below) Character Pos. # 1 0 if Default 1 if Initial Return 2 if Final Return 3 if Initial and Final 27

28 Field Number Identification Begin Length Allowed End Form F Form F-1120A Form F-1120 Question F Form F-1120A Question I Unused Form F Form F-1120A Form F Form F-1120A Form F-1120 Question G Form F-1120A Question C Unused Form F Form F-1120A Form F Form F-1120A 9A (if checked) Form F-1120 Question H(1) Form F-1120A Question E Unused Form F Form F-1120A Question G Form F Form F-1120A 9B (if checked) Form F-1120 Question K Form F-1120A Question H (CCYYMMDD) Character Pos. # 1 1 if Yes 2 if No Character Pos. # 1 1 if Yes 2 if No 28

29 Field Number Identification Begin Length Allowed End Unused Form F Form F-1120A Unused Unused Form F Total Due Form F-1120A Form F Total Due Form F-1120A OCR with spaces Same amount as field reference 33 number OCR-A font 10 point Include spaces per specs Federal Return Types for Field erence 5, 53 (Character Positions 1 & 2) 01 C-Corporation (1120) 02 C-Corporation (1120A) 03 S-Corporation (1120S) 04 Foreign Corporation (1120F) 05 Foreign Corporation (1120FSC) 06 Homeowners Association (1120H) 07 Life Insurance Company (1120L) 08 Property and Casualty Insurance Company (1120PC) 09 Partnership (1065) 10 Not-for-Profit (990) 11 Not-for-Profit (990 EZ) 12 Not-for-Profit with Unrelated Trade or Business Income (990T) 13 Farmers Co-operative (990C) (1120C) 14 Private Foundation (990PF) 15 Black Lung Benefit Trust (990BL) 16 Designated Settlement Fund (1120DF) (1120SF) 17 Interest Charge Domestic International Sales Corporation (1120IC-DISC) 18 Nuclear Decommissioning Fund (1120ND) 19 Political Organization (1120POL) 20 Real Estate Investment Trust (1120REIT) 21 Regulated Investment Trust (1120RIC) 22 Real Estate Mortgage Investment Conduits (1120 REMIC) 23 Federal Proforma Return (1120 Proforma) 29

30 Specifications for F-1120ES (Coupon Page) Scannable Band All data must be in the location specified below. All fields are numeric = 0-9. All data should be left justified within the scannable fields specified. OCR line in field reference 35 MUST BE OCR-A font. Field Number Identification Begin Length Allowed End 1 41 Perf of dashes 2 53 FEIN Do not use a dash (-) between character position 2 and Unused 4 53 Unused 5 53 Unused 6 54 Unused 7 54 Unused 8 54 Unused 9 54 Unused Tax Year End (CCYYMMDD) Unused Unused Unused Unused Unused Unused Unused Values should equal filer s next tax year-end date. 30

31 Field Number Identification Begin Length Allowed End EFT Federal Return Type Character Pos. # 1 EFT Indicator: NEVER BLANK 0 IF Non EFT 1 IF EFT Unused Unused Unused Unused Unused Unused Unused Unused Unused Unused Unused Unused Unused Unused Estimated Tax Payment Estimated Tax Payment OCR with spaces Character Pos. # 2 & 3 Federal Return Type: (see indicators below) Same amount as field reference 33 number OCR-A font 10 point Include spaces per specs 31

32 Specifications for F-7004 (Coupon Page) Scannable Band All data must be in the location specified below. All fields are numeric = 0-9. All data should be left justified within the scannable fields specified. OCR line in field reference 35 MUST BE OCR-A font. Field Number Identification Begin Length Allowed End 1 41 Perf of dashes 2 53 FEIN Do not use a dash (-) between character position 2 and Unused 4 53 Unused 5 53 Unused 6 54 Filing Status Character Pos # 1 1 if Corporation 2 if Partnership 7 54 Unused 8 54 Unused 9 54 Unused Tax Year End (CCYYMMDD) Unused Unused Unused Unused Unused Unused Unused 32

33 Field Number Identification Begin Length Allowed End EFT Federal Return Type Character Pos. # 1 EFT Indicator: NEVER BLANK 0 if Non EFT 1 if EFT Unused Unused Unused Unused Unused Unused Unused Unused Unused Unused Unused Unused Unused Unused Tentative Tax Due Character Pos. # 2 & 3 Federal Return Type: (see indicators below) Tentative Tax Due Same amount as field reference 33 number OCR with spaces 81 OCR-A font 10 point Include spaces per specs 33

34 Federal Return Types for Field erence 18, 57 (Character Positions 1 & 2 for both F-1120ES & F-7004) 01 C-Corporation (1120) 02 C-Corporation (1120A) 03 S-Corporation (1120S) 04 Foreign Corporation (1120F) 05 Foreign Corporation (1120FSC) 06 Homeowners Association (1120H) 07 Life Insurance Company (1120L) 08 Property and Casualty Insurance Company (1120PC) 09 Partnership (1065) 10 Not-for-Profit (990) 11 Not-for-Profit (990 EZ) 12 Not-for-Profit with Unrelated Trade or Business Income (990T) 13 Farmers Co-operative (990C) (1120C) 14 Private Foundation (990PF) 15 Black Lung Benefit Trust (990BL) 16 Designated Settlement Fund (1120DF) (1120SF) 17 Interest Charge Domestic International Sales Corporation (1120IC-DISC) 18 Nuclear Decommissioning Fund (1120ND) 19 Political Organization (1120POL) 20 Real Estate Investment Trust (1120REIT) 21 Regulated Investment Trust (1120RIC) 22 Real Estate Mortgage Investment Conduits (1120 REMIC) 23 Federal Proforma Return (1120 Proforma) 34

35 Specifications for F-1120X Return Scannable Band All data must be in the location specified below. All fields are numeric = 0-9. All data should be left justified within the scannable fields specified. Field Number Identification Begin Length Allowed End NA 4 Bar Code 6 NA 8 OCR 6 39 (w/o spaces) 45 Courier font DO NOT INCLUDE SPACES Specifications for F-1120X Return (Coupon Page) Scannable Band All data must be in the location specified below. All fields are numeric = 0-9. All data should be left justified within the scannable fields specified. OCR line in field reference 35 MUST BE OCR-A font. Field Number Identification Begin Length Allowed End 1 41 Perf of dashes 2 53 FEIN Do not use a dash (-) between character position 2 and , B Federal Taxable Income , B Florida Exemption 5 53 Unused 6 54 Tax Year Begin (CCYYMMDD) , Col B State Income Taxes Deducted , B Florida Net Income 9 54 Unused Tax Year End (CCYYMMDD) , B Additions to Federal Taxable Income 35

36 Field Number Identification Begin Length Allowed End , B Tax Due Unused Reason for Amended Return Unused , B Credits against the Tax Unused Date of Revenue Agent Report (RAR) (CCYYMMDD) , B Subtractions from Federal Taxable Income , B Total Income/Franchise Tax Due , B Credit Type Florida Return being Amended , B Adjusted Federal Income Unused Left Justified Zero , B Offset Date Last Return Filed (CCYYMMDD) Character Pos. #1 Reason for Amended Return: 1 if Amended Federal Return 2 if IRS Audit Adjustment* *Requires date of Rev Agent Report in Field 18 3 if other Adjustment Date only if 2 in field reference 14 above Character Pos. #1 Type of Florida Return being Amended: 1 if F if F-1120A 3 if F-1120X 36

37 Field Number Identification Begin Length Allowed End , B Florida Portion of Adjusted Federal Income Unused Left Justified Zero , B und Amount Overpayment Credited to Tax Year (CCYYMMDD) , B Nonbusiness Income Allocated to Florida , B Penalty/Interest Total , B Total Amount Due or Overpayment , B Total Amount Due or Overpayment OCR with spaces Same amount as field reference 33 number OCR-A font 10 point Include spaces per specs 37

38 OCR Specifications for Payment Coupons F-1120, F-1120A, F-1120ES, F-7004, and F-1120X OCR line scan line must appear on the 3rd line from the bottom (based on 6 lines per inch) and 5 spaces from the right edge (based on 10 characters per inch) of the coupon. No other writing or printing should appear in this area. The OCR line should print in OCR-A font, 10 point in the following format. This example is not to scale. 83XX (1) (2) (3) (4) (5) (6) (7) (8) These numbers are defined as follows: 1. Vendor Identification Number: 83xx assigned to vendor by DOR 2. Payment Method: 0 = Non EFT 1 = EFT 3. Applied Date: Format = CCYYMMDD (e.g., ) (DD is the last day of the month) The date for the F-1120ES is the filer s next tax year date. 4. Tax Category/Tax Fund/DocType: = F-1120 NOTE: this is a constant field = F-1120ES - do not allow changes = F = F-1120A = F-1120X 5. First Check Digit: Calculated on the previous 23 digits 10 (MOD(10)). Weights = 7,1,3 (See calculation below) 6. Format/Account number: 1xxxxxxxxx = SSN NOTE: 1 or 3 are constant 3xxxxxxxxx = FEI fields do not allow changes followed by 9 digit SSN or FEIN 7. Location (constant): 0000 NOTE: this is a constant field - do not allow changes 38

39 8. Second Check Digit: Calculated on the previous 14 digits 10 (MOD(10)). Weights = 7,1,3 (See calculation below) 1 st Check Digit Calculation Multiply the first 23 digits individually by the appropriate weights and add together x7 x1 x3 x7 x1 x3 x7 x1 x3 x7 x1 x3 x7 x1 x3 x7 x1 x3 x7 x1 x3 x7 x =115 Divide the sum by /10 = 11.5 Subtract the remainder from 10. The result is the check digit = 5 (check digit is 5) 2nd Check Digit Calculation Multiply the 25 th digit through the 38 th digit individually by the appropriate weights and add together x7 x1 x3 x7 x1 x3 x7 x1 x3 x7 x1 x3 x7 x = 204 Divide the sum by /10 = 20.4 Subtract the remainder from 10. The result is the check digit = 6 (check digit is 6) NOTE: If the result is 10, then the check digit would be 0. 39

40 Barcode Specifications for Form F-1120 Return and Schedules The static barcode on the return of the F-1120 and each schedule page has been revised. Format - Interleaved 2 of 5 containing an even number of characters. Height - Minimum of.375 inches Narrow Element Width - Minimum = inches Wide Element Width - Minimum = inches Maximum = inches Wide to Narrow Width - Minimum wide to narrow ratio is 2:1 if minimum narrow element width is greater than inches. Maximum wide to narrow ratio is 2.2:1 if the minimum narrow element width is less than or equal to inches. Print Quality - 95% of all barcodes must receive an "A" grade as measured in accordance with ANSI Standard ANSI X3, This standard assigns grades based on two sets of criteria: dimensional and reflectance. Dimensional criteria are based upon actual linear measurements. lectance criteria are measures of print consistency. Location - The minimum distance from the top left edge of the document to the top edge of the barcode is 0.25 inches. A blank area of 0.25 inches must precede the start character of the barcode as a quiet zone. The minimum distance of the right edge of the barcode to any preprinted information on the document must be at least 0.25 inches. The barcode must not overlay any printed area information. Components of barcode for F-1120 Return and Schedules Display and data for the F-1120 return and schedules are as follows: PP (YYXXXXFFFTTTPP) YY = Version Year = 13 (static) XXXX = Tax Category = 0002 (static) FFF = Tax Fund = 005 (static) TTT = Doc Type = 037 (static) PP = Page number = Specific to each page (see reference below) 40

41 Page erence Contents of Page Assigned Barcode Number Coupon page Return/Coupon Questions A-M page Taxpayer questions Data page 1 Scannable data Data page 2 Scannable data Schedule page 1 Schedule I / II Schedule page 2 Schedule III / IV Schedule page 3 Schedule V / VI Schedule page 4 Schedule R Components of barcode for F-1120X Return Display and data for the F-1120X, return is as follows: PP (YYXXXXFFFTTTPP) YY = Version Year = 13 (static) XXXX = Tax Category = 0002 (static) FFF = Tax Fund = 005 (static) TTT = Doc Type = 049 (static) PP = Page Number = 11 (static) or PP = Page Number = 12 (static for 2 nd page) 41

42 Guidelines and Specifications for 2D Barcode for Form F-1120 GENERAL INFORMATION Bar Code Data The data in the bar code must match the data presented on the form. The only data which does not come from the form are header, specific fields identifying the form, vendor, specification, software versions and trailer. Set the default to ON for printing of the 2D bar code. A CARRIAGE RETURN <CR> is used as the delimiter between bar code data fields. NO COMMAS are permitted within a data field. DO NOT zero-fill or space-fill fields to their maximum lengths. The bar code should contain the data exactly as it appears on the printed form. DO NOT allow blank fields. The default value for an unused field is a single zero. Data fields with multiple responses require the spaces between these character positions to be filled with zeros. Decimals for apportionment fractions are allowed. Negative values are allowed. Negative values should be prefaced with a - symbol. All monetary amounts must be in an implied decimal format-dollars and cents only. The minus symbol or decimal (when applicable) are the only punctuation marks allowed in the bar code. $1, would appear as ($20.00) would appear as Correction level is to be set at 4. 42

43 Field erence Description/Identification Acceptable Values 1 Header Version T1 2 Developer Code 4-Digit NACTP Vendor ID Number of company that prepared form. If not NACTP member, use 4 digit vendor ID assigned by Florida (same as used in OCR line). 3 Jurisdiction FL 4 Description F Specification Version 0 6 Software/Version Software/form version used to create the form. Assigned by the vendor. Field erence Identification Field reference, number & in Scan band 7 FEIN Field reference 2, line number 53, column 6 8 Schedule I (a), 21 Field reference 3, line number 53, column 24 9 Schedule VI, 1 Field reference 4, line number 53, column Return, 19 Field reference 5, line number 53, column Tax Year Begin (CCYYMMDD) 12 Schedule II (a), Schedule I (b), Single Left Justified Zero 15 Tax Year End (CCYYMMDD) Field reference 6, line number 54, column 6 Field reference 7, line number 54, column 24 Field reference 8, line number 54, column 42 Field reference 9, line number 54, column 60 Field reference 10, line number 55, column 6 Length Allowed 9 Do not use a dash (-) between character position 2 and

44 Field erence Identification Field reference, number & in Scan band 16 Return, 6 Field reference 11, line number 55, 17 Schedule II (b), Single Left Justified Zero 19 Address Change Indicator 20 Schedule IV (a), 2 column 24 Field reference 12, line number 55, column 42 Field reference 13, line number 55, column 60 Field reference 14, line number 56, column 6 Field reference 15, line number 56, column Schedule V, 23 Field reference 16, line number 56, column Single Left Justified Zero 23 EFT Federal Return Type 24 Schedule II (a), 3 Field reference 17, line number 56, column 60 Field reference 18, line number 57, column 6 Field reference 19, line number 57, column Return, 13 Field reference 20, line number 57, column 42 Length Allowed Character Pos. # 1 Address Changes: 0 if No 1 if Yes Fill Pos. #2 - # 8 w/zeros Decimal Required 3 Character Pos. # 1 EFT Indicator: NEVER BLANK 0 if Non EFT 1 if EFT Character Pos. # 2 & 3 Federal Return Type 44

45 Field erence Identification 26 Single Left Justified Zero 27 Questions A-M F-1120 Return Questions A-M page: Questions C/D/G 28 Schedule IV (a), 8 Field reference, number & in Scan band Field reference 21, line number 57, column 60 Field reference 22, line number 58, column 6 Field reference 23, line number 58, column Return, 16(a) Field reference 24, line number 58, column Single Left Justified Zero Field reference 25, line number 58, column Return, 1 Field reference 26, line number 59, column 6 32 Schedule R, 1 Field reference 27, line number 59, column Return, 16(b) Field reference 28, line number 59, column Single Left Justified Zero Field reference 29, line number 59, column Return, 2 Field reference 30, line number 60, column 6 Length Allowed 14 3 Character Pos. # 1 Question C: 1 if Yes 2 if No Character Pos # 2 Question D: 0 if default 1 if Initial 2 if Final 3 if Initial and Final. Character Pos. # 3 Question G: 0 if default 1 if Yes 2 if No 14 Preface negative values with a - symbol Preface negative values with a - symbol 45

46 Field erence Identification Field reference, number & in Scan band 36 Return, 9 Field reference 31, line number 60, column Return, 18 Field reference 32, line number 60, column Return, 17 Field reference 33, line number 60, column 60 Length Allowed 14 Dollar amount will never be greater than $ Trailer *EOD* SAMPLE BAR CODE DATA 1 T1<CR> Header Version <CR> NACTP Vendor ID Number 3 FL<CR> Jurisdiction 4 F1120<CR> Form ID 5 0 <CR> Specification <CR> Software Version <CR> Federal EIN <CR> Total s 1-21 Schedule I, A <CR> Federal AMT income after exemption <CR> Amount of und <CR> Tax Year Begin <CR> Total s 1-12 Schedule II, A <CR> Total s 1-21 Schedule I, B 14 0<CR> <CR> Tax Year End <CR> Adjusted Federal Income <CR> Total s 1-12 Schedule II, B 46