Corporate Income/Franchise Tax Affiliations Schedule
Attach this schedule to Florida Form F-1120
F-851
R. 01/16
TC 02/18
Rule 12C-1.051
Florida Administrative Code
Effective 01/16
Who must file Florida Form F-851?
This form must be used by taxpayers filing a Florida consolidated income tax return and is used to report the members of the consolidated
group. It must be filed by the parent corporation of the consolidated group. You may substitute IRS Form 851 if the federal and Florida
consolidated groups are identical. Report changes to the consolidated group in Part II, on the reverse side of this form.
PART I
For Calendar Year or Other taxable year beginning , , and ending , .
Address
Florida Common Parent Corporation
No. Name and Address of Corporation FEIN
Federal Employer Identification Number (FEIN)
1
2
3
4
5
6
7
8
9
10
Statement of Affiliation — Do the above corporations comprise an affiliated group of corporations as
described in section 1504(a) of the Internal Revenue Code?
Florida Nexus Group — Check the box if the Florida consolidated group is different than the federal
consolidated group.
Note: Section (s.) 220.131, Florida Statutes (F.S.), requires the Florida consolidated group to be
composed of the identical component members as the federal consolidated group. Only those
taxpayers that made a valid election in 1985 under s. 220.131(1), F.S. (1985) to file a consolidated
Florida nexus subgroup return and have continued to file as a subgroup for Florida corporate income
tax purposes should check this box.
Yes
No
Under penalties of perjury, I declare that I have examined the above information and statements and they are true, correct, and
complete to the best of my knowledge and belief, for the taxable year as stated above.
Title Telephone Number
Signature of Officer
Date
City, State, and ZIP
