Florida Statute 220.222 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 220
INCOME TAX CODE

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F.S. 220.222

220.222 Returns; time and place for filing.—

(1)(a) Returns required by this code shall be filed with the office of the department in Leon County or at such other place as the department may by regulation prescribe. All returns required for a DISC (Domestic International Sales Corporation) under s. 6011(c)(2) of the Internal Revenue Code shall be filed on or before the 1st day of the 10th month after the close of the taxable year; all partnership information returns shall be filed on or before the 1st day of the 4th month after the close of the taxable year; and all other returns shall be filed on or before the 1st day of the 5th month after the close of the taxable year or the 15th day after the due date, without extension, for the filing of the related federal return for the taxable year, unless under subsection (2) one or more extensions of time, not to exceed 6 months in the aggregate, for any such filing is granted.

(b) Notwithstanding paragraph (a), for taxable years beginning before January 1, 2026, returns of taxpayers with a taxable year ending on June 30 shall be filed on or before the 1st day of the 4th month after the close of the taxable year or the 15th day after the due date, without extension, for the filing of the related federal return for the taxable year, unless under subsection (2) one or more extensions of time for any such filing is granted.

(2)(a) When a taxpayer has been granted an extension or extensions of time within which to file its federal income tax return for any taxable year, and if the requirements of s. 220.32 are met, the filing of a request for such extension or extensions with the department shall automatically extend the due date of the return required under this code until the expiration of 6 months from the original due date.

(b) The department may grant an extension or extensions of time for the filing of any return required under this code upon receiving a prior request therefor if good cause for an extension is shown. However, the aggregate extensions of time under paragraph (a) and this paragraph must not exceed 6 months. An extension granted under this paragraph is not valid unless the taxpayer complies with s. 220.32.

(c) When a taxpayer has been granted an extension or extensions of time within which to file its federal income tax return for any taxable year due to a federally declared disaster that included locations within this state, and if the requirements of s. 220.32 are met, the due date of the return required under this code is automatically extended to 15 calendar days after the due date for such taxpayer’s federal income tax return, including any extensions provided for such return for a federally declared disaster. Nothing in this paragraph affects the authority of the executive director to order an extension or waiver pursuant to s. 213.055(2).

¹(d)1. For purposes of this subsection, a taxpayer is not in compliance with s. 220.32 if the taxpayer underpays the required payment by more than the greater of $2,000 or 30 percent of the tax shown on the return when filed.

2. For the purpose of determining compliance with s. 220.32 as referenced in subparagraph 1., the tax shown on the return when filed must include the amount of the allowable credits taken on the return pursuant to s. 220.1875, s. 220.1876, s. 220.1877, or s. 220.1878.

(e) For taxable years beginning before January 1, 2026, the 6-month time period in paragraphs (a) and (b) shall be 7 months for taxpayers with a taxable year ending June 30.

History.—s. 1, ch. 71-984; s. 6, ch. 72-278; s. 3, ch. 74-324; s. 2, ch. 79-326; s. 17, ch. 87-99; s. 27, ch. 98-342; s. 32, ch. 99-208; s. 16, ch. 2016-220; s. 34, ch. 2017-36; s. 3, ch. 2017-67; s. 22, ch. 2023-17; s. 34, ch. 2023-157; s. 42, ch. 2024-158.

¹Note.—Section 43, ch. 2023-17, provides:

“(1) The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under s. 120.54(4), Florida Statutes, for the purpose of implementing provisions related to the Live Local Program created by this act. Notwithstanding any other law, emergency rules adopted under this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.

“(2) This section expires July 1, 2026.”

F.S. 220.222 on Google Scholar

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Amendments to 220.222

Arrestable Offenses / Crimes under Fla. Stat. 220.222

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 220.222.

Annotations, Discussions, Cases:

Cases Citing Statute 220.222

Total Results: 20

JOSE ALCAZAR v. THE STATE OF FLORIDA

Court: District Court of Appeal of Florida | Date Filed: 2022-10-14

Snippet: findings of fact. See Garcia v. Junior, 325 So. 3d 220, 222 (Fla. 3d DCA 2021). II. TRIAL

AMERIGAS PROPANE, INC. v. NELSON SANCHEZ

Court: District Court of Appeal of Florida | Date Filed: 2021-11-03

Snippet: St. Brendan High Sch., Inc. v. Neff, 275 So. 3d 220, 222 (Fla. 3d DCA 2019) (quoting City of Miami v.

B.V., Father of E.E.V., A Minor Child v. Department of Children and Families

Court: District Court of Appeal of Florida | Date Filed: 2021-09-17

Snippet: Dep’t of Children & Families, 866 So. 2d 220, 222–23 (Fla. 1st DCA 2004). In terminating B

DAVID CHARLES WOODSON v. STATE OF FLORIDA

Court: District Court of Appeal of Florida | Date Filed: 2020-07-01

Snippet: violation of Miranda. See State v. Scarlet, 800 So. 2d 220, 222 (Fla. 2001) (approving Scarlet v. State, 766 So

MARIA HIRALDO v. STATE OF FLORIDA

Court: District Court of Appeal of Florida | Date Filed: 2019-04-24

Citation: 268 So. 3d 955

Snippet: substantial evidence. See Daniels v. State, 884 So. 2d 220, 222 (Fla. 2d DCA 2004) (holding that the trial court

JORGE HANANIA v. STATE OF FLORIDA

Court: District Court of Appeal of Florida | Date Filed: 2019-02-01

Citation: 264 So. 3d 317

Snippet: charges and citing State v. Scarlet, 800 So. 2d 220, 222 (Fla. 2001), to conclude that the exclusionary

Josifov v. Kamal-Hashmat

Court: District Court of Appeal of Florida | Date Filed: 2017-04-05

Citation: 217 So. 3d 1085, 2017 WL 1277993, 2017 Fla. App. LEXIS 4660

Snippet: was appropriate. Chambers v. Loftin, 67 So.2d 220, 222 (Fla. 1953) (evidence of prior similar accidents

J. P., mother of T. P. v. Florida Department of Children and Families

Court: District Court of Appeal of Florida | Date Filed: 2016-01-14

Citation: 183 So. 3d 1198, 2016 WL 167394

Snippet: Dep’t of Children and Families, 866 So.2d 220, 222 (Fla. 1st DCA 2004). Second, to terminate parental

W.L., The Mother v. Department Of Children And Families

Court: District Court of Appeal of Florida | Date Filed: 2015-08-19

Citation: 172 So. 3d 562, 2015 Fla. App. LEXIS 12455

Snippet: Dep’t of Children & Families, 866 So.2d 220, 222 (Fla. 1st DCA 2004). The final judgment of termination

BROADSPIRE, A Crawford etc. v. James E. Jones

Court: District Court of Appeal of Florida | Date Filed: 2015-05-26

Citation: 164 So. 3d 708

Snippet: Trejo-Perez v. Arry’s Roofing, 141 So.3d 220, 222 (Fla. 1st DCA 2014) (resolution of factual issues

Graney v. Caduceus Properties, LLC

Court: District Court of Appeal of Florida | Date Filed: 2014-10-07

Citation: 150 So. 3d 259, 2014 Fla. App. LEXIS 15591, 2014 WL 4987916

Snippet: COURT PER CURIAM. In Graney v. Caduceus, 91 So.3d 220, 222-23 (Fla. 1st DCA 2012), we reversed the trial

William G. Graney, P.E. and KTD Consulting etc. v. Caduceus Properties, LLC, a Florida etc.

Court: District Court of Appeal of Florida | Date Filed: 2014-10-06

Snippet: CURIAM. In Graney v. Caduceus, 91 So. 3d 220, 222-23 (Fla. 1st DCA 2012), we reversed the trial

Askari Abdullah Muhammad f/k/a Thomas Knight v. State of Florida

Court: Supreme Court of Florida | Date Filed: 2014-01-03

Citation: 132 So. 3d 176

Snippet: confidential sources, see State v. Davis, 720 So. 2d 220, 222 (Fla. 1998), and in both criminal and civil cases

C.S. v. Department of Children & Families

Court: District Court of Appeal of Florida | Date Filed: 2013-10-30

Citation: 124 So. 3d 978, 2013 Fla. App. LEXIS 17211, 2013 WL 5807398

Snippet: H. v. Dep’t of Children & Families, 866 So.2d 220, 222 (Fla. 1st DCA 2004); B.C. v. Dep’t of Children

J.B. v. Department of Children & Families

Court: District Court of Appeal of Florida | Date Filed: 2013-02-21

Citation: 107 So. 3d 1196, 2013 WL 627238

Snippet: H. v. Dep’t of Children & Families, 866 So.2d 220, 222-23 (Fla. 1st DCA 2004). The Department sought

Silver v. Duval County School Board

Court: District Court of Appeal of Florida | Date Filed: 2012-06-01

Citation: 92 So. 3d 237, 2012 WL 1959368, 2012 Fla. App. LEXIS 8790

Snippet: Sch. Bd. of Seminole County, Fla., 599 So.2d 220, 222 (Fla. 5th DCA 1992) (holding that an employment

In the Interest of N.F. v. Department of Children & Family Services

Court: District Court of Appeal of Florida | Date Filed: 2012-03-16

Citation: 82 So. 3d 1188, 2012 WL 881612, 2012 Fla. App. LEXIS 4213

Snippet: H. v. Dep’t of Children & Families, 866 So.2d 220, 222 (Fla. 1st DCA 2004) (same). Therefore, the court’s

Ago

Court: Florida Attorney General Reports | Date Filed: 2010-06-07

Snippet: And see Security FinanceCo. v. Gentry, 109 So. 220, 222 (Fla. 1926), in which the Florida Supreme Court

SUBAQUEOUS SERVICES, INC. v. Corbin

Court: District Court of Appeal of Florida | Date Filed: 2010-01-21

Citation: 25 So. 3d 1260, 2010 Fla. App. LEXIS 367, 2010 WL 184002

Snippet: dangerous condition. See Chambers v. Loftin, 67 So.2d 220, 222 (Fla.1953). The admissibility of such evidence

R.F. v. Department of Children & Family Services

Court: District Court of Appeal of Florida | Date Filed: 2009-10-16

Citation: 22 So. 3d 650, 2009 Fla. App. LEXIS 15616

Snippet: H. v. Dep’t of Children & Families, 866 So.2d 220, 222 (Fla. 1st DCA 2004) (“[I]t is well settled that