Florida Department of Revenue                                                                           F-1193T 
                                                                                                                                                  R. 01/20 
                         Notice of Intent to Transfer a Florida Tax Credit                                                                        Rule 12C-1.051, F.A.C. 
                                                                                                                                                  Effective 01/20 
                                               Corporate Income Tax                                                                                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:

                                               Florida Renewable Energy Production Credit (s. 220.193, F.S.)
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

                                                                                                                                F-1193T 
                                       Instructions for the Notice of Intent                                                    R. 01/20 
                                       to Transfer a Florida Tax Credit                                                     Page 2 of 2

  Taxpayers may submit a Notice of Intent to Transfer a Florida      Florida Renewable Energy Production Tax Credit 
  Tax Credit by completing and mailing Florida Form F-1193T            
  to:                                                                The Florida Renewable Energy Production Tax Credit can be 
                                                                     transferred in a merger or acquisition.  In addition, unused 
         Florida Department of Revenue                               credits may be transferred one time (outside a merger or 
         Revenue Accounting                                          acquisition) in whole or in increments of not less than 25 
         PO Box 6609                                                 percent of the unused credit.  The transferring business must 
         Tallahassee FL 32314-6609                                   have documentation indicating the amount of the credit 
                                                                     approved by the Department of Revenue or the Department of 
                                                                     Agriculture and Consumer Services.  This credit can be carried 
  The Department of Revenue will send written certification          forward 5 years because of insufficient tax liability. 
  regarding the amount of the tax credit transferred within            
  fifteen (15) days after receipt of a completed notice.  You        Reference: s. 220.193, F.S. 
  must have a letter from the Department certifying the credit         
  transferred for the transfer to be valid.  A copy of the           Florida Corporate Income Tax Capital Investment Tax 
                                                                     Credit 
  Department's certification stating the amount of the credit          
  transferred must be attached to the tax return on which the        For the Florida corporate income tax Capital Investment Tax 
  transferred tax credit is claimed by the receiving business.       Credit associated with a new solar panel manufacturing project, 
                                                                     the amount of the tax credit that may be transferred in any year 
  To Transfer Applicable Florida Tax Credits:                        shall be the lesser of the qualifying business's Florida corporate 
                                                                     income tax liability for the year or the credit amount granted for 
      • You must submit this notice (Florida Form F-1193T)           the year.  A business receiving the transferred credit (receiving 
                                                                     business) may use the credit only in the year received, and the 
      • You must not have claimed the credit amount you              credit may not be used in any other tax year. 
        want to transfer on any tax return filed with the              
        Department of Revenue.                                       Reference: s. 220.191(2)(c), F.S.
  
  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.