Florida state-coded deduction review
Franchise-tax–coded deduction research for FL entities — the same four-rule slice on §280A / §274(n) / §274(d) / §162(l) is presented with selected FL Stat. Ch. 220 references and FL Administrative Code Chapter 12C-1 interpretive material. No state individual income tax — FL provides a franchise-tax research lane alongside TX rather than the §105 / §54A / §206 income-tax lane NC / NJ / MI list.
Pin-cites included
Federal §280A simplified method (300 sq ft cap at $5/sq ft) plus state-side add-back conformity. The drawer surfaces the federal IRC + Form 8829 stack and every per-state mirror pulled from STATE_CITATION_REGISTRY for this cell.
State authority mirror
The state-side statute bracket on every citation in the live cell above resolves against the official DOR portal below — verify directly without leaving the page.
FL Administrative Code — Corporate Income Tax (Ch. 12C-1)Every FL review you ship on Taxerity Pro carries the same state-coded §-citation depth you just previewed — across your full engagement queue, no per-return caps.
Recent FL tax news
Florida Department of Revenue updates
Items the weekly legislative cadence surfaced and our editorial team approved for visibility on this page.
Take it to every FL return →
Taxerity Pro ships the same state-coded review across your full Florida engagement queue — $149/mo on Professional, no per-return caps.
Latest from our blog
Writing for solo FL practitioners
The state solo-CPA series posts the latest rollout note, audit-defensibility walk-through, and a one-click path to the just-shipped entry — open the card below or browse the rest of the index.
FL corporate income / franchise tax base plus subsection-level pin-cites on §220.02(13), §220.13(2)(b)2., §220.04(3)(a)1. — and the FL Administrative Code Chapter 12C-1 interpretive rules (12C-1.012, 12C-1.013, 12C-1.015) threading through everything.