I know that federal corporation tax is deductible on state corporate tax returns but not on federal corporate returns, but is it deductible on state corporate returns? You may generalize your answer or you may limit it to Florida Form F-1120 if you like. I have been told that it can but I can't find anywhere on that form to declare it, and trying to get the answer from the Fla Dept of Rev is like running into a stone wall.