Florida Statutes
Part III - Returns; Declarations; Records (Ss. 220.21-220.27)
220.22 - Returns; filing requirement.

(1) A return with respect to the tax imposed by this code shall be made by every taxpayer for each taxable year in which such taxpayer either is liable for tax under this code or is required to make a federal income tax return, regardless of whether such taxpayer is liable for tax under this code.
(2) Every Florida partnership having any partner subject to tax under this code, shall make an information return setting forth:
(a) All items of income, gain, loss, and deduction;
(b) The names and addresses of all partners subject to tax hereunder who would be entitled to share in the net income of the partnership if distributed;
(c) The amount and proportion of the distributive share of each partner-taxpayer; and
(d) Such other pertinent information as the department may by form or regulation prescribe.

(3) Whenever a receiver, trustee in bankruptcy, or assignee, by order of law or otherwise, has possession of or holds title to all or substantially all of the property or business of a taxpayer, whether or not such property or business is being operated, such receiver, trustee, or assignee shall make the returns and notices required of such taxpayer.
(4) The department shall designate by rule certain not-for-profit entities and others that are not required to file a return under this code, including an initial information return, unless the entities have taxable income as defined in s. 220.13(2). These entities shall include subchapter S corporations, tax-exempt entities, and others that do not usually owe federal income tax.
History.—s. 1, ch. 71-984; s. 3, ch. 98-100; s. 8, ch. 98-101; s. 43, ch. 2002-218.

Structure Florida Statutes