Form DR-117100 "Florida Tax Credit Scholarship Program for Commercial Rental Property Application to Change a Credit Allocation" - Florida

What Is Form DR-117100?

This is a legal form that was released by the Florida Department of Revenue - a government authority operating within Florida. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on October 1, 2019;
  • The latest edition provided by the Florida Department of Revenue;
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  • Fill out the form in our online filing application.

Download a printable version of Form DR-117100 by clicking the link below or browse more documents and templates provided by the Florida Department of Revenue.

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Download Form DR-117100 "Florida Tax Credit Scholarship Program for Commercial Rental Property Application to Change a Credit Allocation" - Florida

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Florida Tax Credit Scholarship Program
DR-117100
R. 10/19
for Commercial Rental Property
Rule 12A-1.097, F.A.C.
Effective 10/19
Application to Change a Credit Allocation
Page 1 of 4
Section 1: Previously Received Credit Allocation Information
Tenant or Tenant Business Name:
Federal Employer Identification Number (FEIN or EIN if available):
Allocation Application Number:
Original Approved Credit Allocation: State Fiscal Year Approved:
$
July 1, __________ - June 30, __________
Contributions Paid:
Amount of Tax Credits Taken:
Credit Allocation Amount to Change:
$
$
$
Original Approved Credit Allocation – The amount of Florida Tax Credit Scholarship Program (Program) funds allocated by the
Florida Department of Revenue to a tenant of commercial rental property for monetary contributions to be made to an eligible nonprofit
scholarship-funding organization during a state fiscal year to receive a tax credit against the state sales tax due on rent or license fees
for the property.
Contributions Paid – The amount of monetary contributions paid to an eligible nonprofit scholarship-funding organization participating
in the Program for which the tenant has received a certificate of contribution from the organization.
Amount of Tax Credits Taken – The amount of tax credit taken against the state sales tax due on rent or license fees for commercial
rental property due to the landlord. A credit allocation becomes a tax credit when a contribution has been paid to a nonprofit
scholarship-funding organization, the organization has issued a certificate of contribution to the contributing tenant, and the tenant has
deducted the amount of state tax due on the rent or license fees by the amount of the contribution paid.
Credit Allocation Amount to Change – The amount of unused credit allocation to be moved to a new landlord, a new commercial
rental property leased or rented by the tenant, or a new commercial rental property location leased or rented by a new landlord.
Section 2: Tenant Information
Business Mailing Address:
City:
State:
ZIP:
Contact Person Name:
Title:
Email Address*:
Telephone Number (include area code):
*Your privacy is important to the Florida Department of Revenue. Email addresses provided to the Department for tax administration
purposes are confidential and exempt from disclosure under section 213.053(2), Florida Statutes.
Florida law requires you to authorize the Florida Department of Revenue to respond to you using unencrypted email that does not
require additional steps before you can access information in the email. To expedite the processing of your application, you may wish
to receive unencrypted email regarding this application. If so, indicate your approval to receive unencrypted email by selecting 'Yes'
below, otherwise, select 'No.'
Yes. I authorize the Florida Department of Revenue to send information regarding this application using unencrypted email.
No. I wish to receive encrypted emails from the Florida Department of Revenue. (The software used to encrypt email
  r equires a one-time passcode or a user account.)
Section 3: Reason for Change in an Approved Credit Allocation.
Identify the change or changes that apply to you as a tenant holding a previously approved allocation of tax credits available under the
Florida Tax Credit Scholarship Program.
I have moved to a different commercial rental property and I plan to use my previously approved credit allocation at the new
property location. (Your new commercial rental property location must be identified in Section 4.)
The landlord collecting and remitting sales tax on commercial rental property for which I received a credit allocation has
changed. (Your landlord must be identified in Section 5.)
Florida Tax Credit Scholarship Program
DR-117100
R. 10/19
for Commercial Rental Property
Rule 12A-1.097, F.A.C.
Effective 10/19
Application to Change a Credit Allocation
Page 1 of 4
Section 1: Previously Received Credit Allocation Information
Tenant or Tenant Business Name:
Federal Employer Identification Number (FEIN or EIN if available):
Allocation Application Number:
Original Approved Credit Allocation: State Fiscal Year Approved:
$
July 1, __________ - June 30, __________
Contributions Paid:
Amount of Tax Credits Taken:
Credit Allocation Amount to Change:
$
$
$
Original Approved Credit Allocation – The amount of Florida Tax Credit Scholarship Program (Program) funds allocated by the
Florida Department of Revenue to a tenant of commercial rental property for monetary contributions to be made to an eligible nonprofit
scholarship-funding organization during a state fiscal year to receive a tax credit against the state sales tax due on rent or license fees
for the property.
Contributions Paid – The amount of monetary contributions paid to an eligible nonprofit scholarship-funding organization participating
in the Program for which the tenant has received a certificate of contribution from the organization.
Amount of Tax Credits Taken – The amount of tax credit taken against the state sales tax due on rent or license fees for commercial
rental property due to the landlord. A credit allocation becomes a tax credit when a contribution has been paid to a nonprofit
scholarship-funding organization, the organization has issued a certificate of contribution to the contributing tenant, and the tenant has
deducted the amount of state tax due on the rent or license fees by the amount of the contribution paid.
Credit Allocation Amount to Change – The amount of unused credit allocation to be moved to a new landlord, a new commercial
rental property leased or rented by the tenant, or a new commercial rental property location leased or rented by a new landlord.
Section 2: Tenant Information
Business Mailing Address:
City:
State:
ZIP:
Contact Person Name:
Title:
Email Address*:
Telephone Number (include area code):
*Your privacy is important to the Florida Department of Revenue. Email addresses provided to the Department for tax administration
purposes are confidential and exempt from disclosure under section 213.053(2), Florida Statutes.
Florida law requires you to authorize the Florida Department of Revenue to respond to you using unencrypted email that does not
require additional steps before you can access information in the email. To expedite the processing of your application, you may wish
to receive unencrypted email regarding this application. If so, indicate your approval to receive unencrypted email by selecting 'Yes'
below, otherwise, select 'No.'
Yes. I authorize the Florida Department of Revenue to send information regarding this application using unencrypted email.
No. I wish to receive encrypted emails from the Florida Department of Revenue. (The software used to encrypt email
  r equires a one-time passcode or a user account.)
Section 3: Reason for Change in an Approved Credit Allocation.
Identify the change or changes that apply to you as a tenant holding a previously approved allocation of tax credits available under the
Florida Tax Credit Scholarship Program.
I have moved to a different commercial rental property and I plan to use my previously approved credit allocation at the new
property location. (Your new commercial rental property location must be identified in Section 4.)
The landlord collecting and remitting sales tax on commercial rental property for which I received a credit allocation has
changed. (Your landlord must be identified in Section 5.)
DR-117100
R. 10/19
Page 2 of 4
Section 4: NEW Commercial Rental Property Location Information
Physical Street Address of New Commercial Rental Property:
City:
State:
ZIP:
Florida
Section 5: New Landlord Information
New Landlord Business Name:
New FEIN or EIN:
New Landlord Sales Tax Certificate Number of Rental Property (only when the Landlord is not required to obtain a FEIN or EIN):
New Business Mailing Address:
City:
State:
ZIP:
New Contact Person Name:
New Telephone Number (include area code):
Section 6: Authorization for Direct Communication with Your New Landlord
To complete the processing of your application, additional information about the tax account established with the Florida Department of
Revenue by your new landlord for the property listed may be required. If you wish to allow the Department to contact your new landlord
directly about the tax you pay to the landlord, a written consent from you is required.
I authorize the Florida Department of Revenue to contact the new Landlord regarding the sales tax credit available under the
Florida Tax Credit Scholarship Program for the identified property.
I do not authorize the Florida Department of Revenue to contact the new Landlord regarding the sales tax credit available
under the Florida Tax Credit Scholarship Program for the identified property.
Section 7: Notification and Signature
I understand that section 212.099, Florida Statutes, requires the Florida Department of Revenue to provide a copy of any approval or
denial letter issued with respect to this application to the selected nonprofit scholarship-funding organization.
Under penalties of perjury, I declare that I have read this application and the facts stated in it are true.
____________________________________________________
____________________________________
Signature of Tenant – Owner, Officer, or Partner
Date
Mail this application to:
Florida Department of Revenue
Revenue Accounting
or
Fax 850-410-2526
PO Box 6609
Tallahassee FL 32314-6609
Contact Information
For additional information regarding the Florida Tax Credit Scholarship Program for Commercial
Rental Property, contact:
Revenue Accounting
Phone: 850-617-8586
Fax: 850-410-2526
Email: RevenueAccounting@floridarevenue.com
Instructions
DR-117100
R. 10/19
Page 3 of 4
Florida Tax Credit Scholarship Program for
The Department will review your application to
determine whether you remain eligible for the credit
Commercial Rental Property
allocation. If approved, a letter will be issued to you
The Florida Tax Credit Scholarship Program for
indicating the amount of credit allocation approved for
Commercial Rental Property (Program) authorizes the
the new landlord, the new commercial rental property,
tenant of a commercial rental property to receive a tax
or both the new landlord and the new commercial
credit against the state tax due on the rent or license
rental property location. If the Department is not able
fees for contributions paid to an eligible nonprofit
to approve the changes in the credit allocation you
scholarship-funding organization.
requested, a letter will be mailed to you explaining why
Tenants of commercial rental property must apply to the
a credit allocation could not be approved.
Florida Department of Revenue (Department) using a
Tenant Contribution to an Eligible Nonprofit
Florida Tax Credit Scholarship Program for Commercial
Scholarship-Funding Organization
Rental Property Application for a Tax Credit Allocation
(Form DR-117000, incorporated by reference in Rule
If the change in your credit allocation is approved, you
12A-1.097, F.A.C.) to receive an allocation of the funds
must make a monetary contribution to the organization
available for sales tax credits each state fiscal year
you selected in your original application. The contribution
(July 1 – June 30).
must be made before you are entitled to a tax credit
under the Program. The contribution must be made
Changes to a Credit Allocation
within the same state fiscal year (July 1 – June 30)
If you are a tenant participating in the Program and
the credit allocation was issued. When you make your
you have received a credit allocation, you must notify
contribution, the organization receiving the contribution
the Department prior to claiming the tax credit when:
will issue a certificate of contribution.
• there is a change of your landlord collecting and
Receiving the Allocated Tax Credit
remitting sales tax on the commercial rental
When taking a tax credit against the state tax due on
property; or
the rent or license fees for commercial rental property,
• you move to another commercial rental property
provide your landlord:
and plan to use your credit allocation at your new
• a copy of the updated credit allocation approval
commercial rental property location.
letter issued by the Department; and
Lease Payment Schedule Required
• a copy of the certificate of contribution issued by an
If you contributed to an eligible nonprofit
eligible nonprofit scholarship-funding organization.
scholarship-funding organization to receive a tax
Retain the original credit allocation approval letter,
credit under the Program, attach a schedule (sample
the updated credit allocation approval letter, and the
included) regarding the rent or license fee paid on
certificate of contribution in your records.
the commercial rental property for which your original
credit was allocated, beginning with the date your
Contact Information
credit allocation was approved by the Department. The
For additional information regarding the Florida Tax
schedule must contain:
Credit Scholarship Program for Commercial Rental
• the amount of each rent or license fee payment;
Property, contact:
• the date of each rent or license fee payment;
Revenue Accounting
Phone: 850-617-8586
• the sales tax and discretionary sales surtax due on
Fax: 850-410-2526
each payment; and
Email: RevenueAccounting@floridarevenue.com
• the amount of the tax credit claimed for each rent
or license fee payment.
DR-117100
Lease Payment Schedule
R. 10/19
Page 4 of 4
Tenant or Tenant Business Name:
FEIN or EIN (if available):
Street Address:
Rental Property Address:
City, State, ZIP Code:
Landlord Name:
Landlord FEIN or EIN (if available):
State Sales Tax
Rent or License
Total Sales Tax
Credit Taken
Date Paid
Total Surtax Due
Fee Payment
Due
(Amount Deducted from
Payment)
Page of 4