Florida Department of Revenue                                                                          F-1193T 
                                                                                                                                                  R. 01/24 
                         Notice of Intent to Transfer a Florida Tax Credit                                                    Rule 12C-1.051, F.A.C. 
                                               Corporate Income Tax                                                                               Effective 01/24 
                                                                                                                                                   Page 1 of 2 
                                                                                                                                                             
Part I - Transferring Business Information
Business Name:                                                                                Taxable year the credit was originally approved for:
                                                                                              Beginning Date:             Ending Date:
Business Address:                                                                                             Federal Employer Identification Number (FEIN):

City:                                                                                         State:                      ZIP:

Parent Corporation Name: (If included in a consolidated Florida corporate income tax return)                  Parent FEIN:

Contact Person Name:                                     Telephone Number:                             Email Address:

Indicate the tax credit to be transferred:     Florida Capital Investment Tax Credit (s. 220.191(2)(c), F.S.)

Tax Credit or Tax Credit Allocation Information
Original amount of credit allocated or transferred to the transferring business:                                     $
Amount of original credit (listed above) previously claimed or transferred:                                          $
Tax year(s) in which the credit amount above was claimed or transferred:
Amount of unused credit:                                                                                             $
Amount of credit to be transferred:                                                                                  $

Part II - Receiving Business Information - A separate notice is required for each receiving business.
Business Name:                                                                                Tax year:
                                                                                              Beginning Date:             Ending Date:
Business Address:                                                                                             Federal Employer Identification Number (FEIN):

City:                                                                                         State:                      ZIP:

Parent Corporation Name: (If included in a consolidated Florida corporate income tax return)                  Parent FEIN:

Contact Person Name:                                     Telephone Number:                             Email Address:

Part III - Transferring Business Certification - Only an authorized officer of the transferring business may sign this notice.

Under penalties of perjury, I declare that I have read the foregoing Notice and the facts stated in it are true.

Signature of Authorized Officer of Transferring Business                                               Date

Title

                                       Instructions for the Notice of Intent                              F-1193T 
                                                                                                          R. 01/24 
                                       to Transfer a Florida Tax Credit                                   Page 2 of 2

  Taxpayers may submit a Notice of Intent to Transfer a      Florida Corporate Income Tax Capital 
  Florida Tax Credit by completing and mailing Florida       Investment Tax Credit 
  Form F-1193T to:                                             
         Florida Department of Revenue                       For the Florida corporate income tax Capital Investment 
         Revenue Accounting                                  Tax Credit associated with a new solar panel 
         PO Box 6609                                         manufacturing project, the amount of the tax credit that 
         Tallahassee FL 32314-6609                           may be transferred in any year shall be the lesser of the 
                                                             qualifying business's Florida corporate income tax liability 
                                                             for the year or the credit amount granted for the year.  A 
  The Department of Revenue will send written 
                                                             business receiving the transferred credit (receiving 
  certification regarding the amount of the tax credit 
                                                             business) may use the credit only in the year received, 
  transferred within fifteen (15) days after receipt of a    and the credit may not be used in any other tax year. 
  completed notice.  You must have a letter from the           
  Department certifying the credit transferred for the       Reference: s. 220.191(2)(c), F.S.
  transfer to be valid.  A copy of the Department's 
  certification stating the amount of the credit transferred 
  must be attached to the tax return on which the 
  transferred tax credit is claimed by the receiving 
  business. 
    
  To Transfer Applicable Florida Tax Credits: 
    • You must submit this notice (Florida Form 
      F-1193T) 
    • You must not have claimed the credit amount you 
      want to transfer on any tax return filed with the 
      Department of Revenue. 
  
  You may only take the credit against the Florida 
  corporate income tax and you must take it in the order 
  described in section (s.) 220.02(8), Florida Statutes 
  (F.S.).  A transfer by an ineligible person does not 
  create a right to a tax credit. 
    
  A taxpayer must retain documentary evidence that 
  substantiates and supports this credit and the 
  Department may request the evidence at a later date to 
  verify the credit.  A schedule tracking the credit 
  amounts allocated and the use of such credits must be 
  maintained as part of the evidence to support the tax 
  credit.