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Web a corporation’s federal income, as adjusted by florida additions, subtractions, and adjustments, is apportioned to florida. Web taxpayers filing florida corporate income tax returns are required to add back to federal taxable income 100% of accelerated. 1) eligible taxpayers that file florida corporate income tax returns, as well as florida. Web the announcement includes: Web eligible taxpayers that file florida corporate income tax returns with original due dates or extended due dates falling on or after.