business-tax-schema

name

business-tax-schema

description

Contains verified revision-to-year mapping tables (4 FL eras R-01-07 through R-01-19, 2 federal eras pre/post-TCJA), YAML file routing for concept-map and per-year expectations, and NOL carryback/carryforward rules with CARES Act exceptions. Form 1120, Florida F-1120, Form 5472 line definitions across tax years 2007-2025. Consult when looking up which form line a field maps to for a specific tax year, checking whether a line number shifted between revisions, finding the FL exemption amount for a given year, determining which era governs a tax year, verifying Form 5472 filing requirements for foreign-owned corps, resolving pre-TCJA vs post-TCJA rules (Section 199, graduated rates, AMT), or onboarding a new tax year into the schema.

Business Tax Schema

Structured vocabulary and revision topology for C-corporation tax forms: federal Form 1120, Florida F-1120, and Form 5472 (foreign-owned corps). This skill provides the canonical field names, line mappings, and era-routing logic that downstream preparation skills depend on.

State-specific scope: Federal Form 1120 and Form 5472 content is nationally applicable. Florida F-1120 eras, exemption history, and line shifts use Florida as the reference state jurisdiction. Sections marked (Florida) contain state-specific content.

Era Routing

Every tax year maps to exactly one era for each jurisdiction. Determine the era first, then apply the era-specific line definitions and rules.

Federal 1120 Eras

• Pre-TCJA (2007-2017) — Graduated rates 15-35%, Section 199 deduction on Line 25, corporate AMT applies, NOL 2-year carryback / 20-year carryforward with 100% usage
• Post-TCJA (2018+) — Flat 21% rate, Section 199 repealed, no corporate AMT, NOL indefinite carryforward with 80% usage limit

The TCJA boundary at tax year 2018 is the single most important routing decision in federal return preparation. When a user asks about any Form 1120 line, rate, or deduction rule, resolve the era before answering.