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Electronic File and Pay Information

Registered and enrolled taxpayers may file returns and pay amounts due electronically for the taxes and fees below. Sections 213.755 and 443.163, Florida Statutes, require certain taxpayers to file and/or pay tax electronically to the Department. Employers who are deducting child support payments from employees' wages must remit these payments electronically if they are required to file and pay taxes electronically.

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Taxes and Fees with Electronic Filing and Payment Requirements

  • Communications services tax

    Communications services tax

    Electronic Requirement
    • Any taxpayer who paid the tax in the prior state fiscal year (July 1 through June 30) in an amount of $20,000 or more must file returns and pay taxes by electronic means
    Electronic Filing Options
    • Electronic filing using the Department's Internet site
    • Electronic filing using taxpayer-created software
    Electronic Payment Options
    • Electronic payment by ACH-Debit using the Department's Internet site
    • Electronic payment by ACH-Debit using a touchtone telephone
    • Electronic payment by ACH-Credit
  • Corporate income tax

    Corporate income tax

    Electronic Requirement
    • Any taxpayer who paid tax in the prior state fiscal year (July 1 through June 30) in an amount of $20,000 or more must file returns and pay taxes by electronic means. A taxpayer who is required to file federal corporate income tax returns electronically must also file Florida returns electronically.
    Electronic Filing Options
    • Electronic filing through the Internal Revenue Service's Modernized e-File (MeF) Program using electronic transmitters approved by the IRS and Florida. Payment may be made through the IRS MeF program. You can file:
      • Corporate income tax return (Form F-1120).
      • Estimated tax payments (Form F-1120ES).
      • Tentative tax payment and application for extension of time to file (Form F-7004).
      For more information on Modernized e-File:
    • Electronic filing using the Department of Revenue's Internet site:
      • Estimated tax payments (Form F-1120ES).
      • Tentative tax payments and application for extension of time to file (Form F-7004).
      • Taxpayers who owe less than $2,500 in tax may file a short form (Form F-1120A).
    Electronic Payment Options
    • Through the Internal Revenue Service's Modernized e-File (MeF) Program (Forms F-1120, F-1120ES and F-7004).
    • ACH-Debit using the Department's Internet site (Forms F-1120A, F-1120ES and F-7004).
    • ACH-Debit using a touchtone telephone.
    • ACH-Credit.
  • Gross receipts tax

    Gross receipts tax

    Electronic Requirement
    • Any taxpayer who paid the tax in the prior state fiscal year (July 1 through June 30) in an amount of $20,000 or more must file returns and pay taxes by electronic means
    Electronic Filing Options
    • Electronic filing (and payment) using the Department's Internet site
    Electronic Payment Options
    • Electronic payment by ACH-Debit using the Department's Internet site
    • Electronic payment by ACH-Debit using a touchtone telephone
    • Electronic payment by ACH-Credit
  • Insurance premium taxes and fees

    Insurance premium taxes and fees

    Electronic Requirements
    • Any taxpayer who paid the tax or fee in the prior state fiscal year (July 1 through June 30) in an amount of $20,000 or more must file returns and installment payments and pay taxes and fees by electronic means.
    Electronic Filing Options
    • Electronic filing (and payment) using the Department's Internet site
    Electronic Payment Options
    • Electronic payment by ACH-Debit using the Department's Internet site
    • Electronic payment by ACH-Debit using a touchtone telephone
    • Electronic payment by ACH-Credit
  • Motor fuel (mass transit system providers, local government users of diesel fuel)

    Motor fuel tax (mass transit system providers, local government users of diesel fuel)

    Electronic Requirement
    • Any licensee who paid the tax in the prior state fiscal year (July 1 through June 30) in an amount of $20,000 or more must pay taxes by electronic means
    Electronic Filing and Payment Options
    • Electronic filing using the Department's web site
    • Electronic payment by ACH-Debit using a touchtone telephone
    • Electronic payment by ACH-Credit
  • Motor fuel (terminal suppliers and terminal operators)

    Motor fuel tax (terminal suppliers and terminal operators)

    Electronic Requirement
    • All licensees required to report information for the purpose of tracking the movement of fuel are required to file returns or reports and pay taxes (if applicable) by electronic means
    Electronic Payment Options
    • Electronic payment by ACH-Debit using the EDI direct filing application or a touchtone telephone
    • Electronic payment by ACH-Credit
  • Motor fuel (wholesalers/importers, carriers, exporters, and blender/retailer of alternative fuel)

    Motor fuel tax (wholesalers/importers, petroleum carriers, exporters, and blenders/retailers of alternative fuel)

    Electronic Requirement
    • All licensees required to report information for the purpose of tracking the movement of fuel are required to file returns or reports and pay taxes (if applicable) by electronic means
    Electronic Filing and Payment Options
    • Electronic filing and payment (if applicable) using the Department's web site
    • Electronic payment by ACH-Debit using a touchtone telephone
    • Electronic payment by ACH-Credit
  • Reemployment (formerly unemployment) tax

    Reemployment (formerly unemployment) tax

    Electronic Requirements
    • Any employer who paid reemployment tax for ten or more employees during any calendar quarter of the prior state fiscal year (July 1 through June 30) must file reports and pay taxes by electronic means
    • Any person who prepared and reported reemployment tax directly to the Department for 100 or more employers during the prior state fiscal year must file reports by electronic means
    • If you are required to file and pay taxes electronically and are complying with an income deduction order for one or more employees, you must also remit the child support payments electronically.
    Electronic Filing Options
    • Electronic filing using the Department's Internet site
    • Electronic filing using approved vendor software
    • Electronic filing using taxpayer-created software
    Electronic Payment Options
    • Electronic payment by ACH-Debit using the Department's Internet site
    • Electronic payment by ACH-Debit using a touchtone telephone
    • Electronic payment by ACH-Debit using approved vendor software
    • Electronic payment by ACH-Debit using taxpayer-created software
    • Electronic payment by ACH-Credit
  • Sales and use tax, includes local option sales taxes, surcharges, surtaxes, and solid waste fees

    Sales and use tax

    Electronic Requirements
    • Any taxpayer who has paid the tax or fee in the prior state fiscal year (July 1 through June 30) in an amount of $20,000 or more must file returns and pay taxes and fees by electronic means
    • Any taxpayer who files a consolidated return must file returns and pay taxes and fees by electronic means
    • Any taxpayer who has two or more places of business for which the combined tax and/or fee payments equal or exceed $20,000 for the prior state fiscal year must file returns and pay taxes and fees by electronic means
    Electronic Filing Options
    • Electronic filing (and payment) using the Department's Internet site
    • Electronic filing using approved vendor software
    • Electronic filing using taxpayer-created software
    Electronic Payment Options
    • Electronic payment by ACH-Debit using a touchtone telephone
    • Electronic payment by ACH-Debit using approved vendor software
    • Electronic payment by ACH-Debit using taxpayer-created software
    • Electronic payment by ACH-Credit

Taxes and Fees with Electronic Payment Requirements Only

  • Documentary stamp tax

    Documentary stamp tax

    Electronic Requirement
    • Any taxpayer who paid the tax or fee in the prior state fiscal year (July 1 through June 30) in an amount of $20,000 or more must pay taxes and fees by electronic means
    Electronic Payment Options
    • Electronic payment by ACH-Debit using a touchtone telephone
    • Electronic payment by ACH-Credit
  • Miami-Dade County Lake Belt Mitigation fee

    Miami-Dade County Lake Belt Mitigation fee

    Electronic Requirement
    • Any taxpayer who paid the tax or fee in the prior state fiscal year (July 1 through June 30) in an amount of $20,000 or more must pay taxes and fees by electronic means
    Electronic Payment Options
    • Electronic payment by ACH-Debit using a touchtone telephone
    • Electronic payment by ACH-Credit
  • Pollutants tax

    Pollutants tax

    Electronic Requirement
    • Any taxpayer who paid the tax or fee in the prior state fiscal year (July 1 through June 30) in an amount of $20,000 or more must pay taxes and fees by electronic means
    Electronic Payment Options
    • Electronic payment by ACH-Debit using a touchtone telephone
    • Electronic payment by ACH-Credit
  • Severance taxes

    Severance taxes

    Electronic Requirement
    • Any taxpayer who paid the tax or fee in the prior state fiscal year (July 1 through June 30) in an amount of $20,000 or more must pay taxes and fees by electronic means
    Electronic Payment Options
    • Electronic payment by ACH-Debit using a touchtone telephone
    • Electronic payment by ACH-Credit

Software Developers - View the software developers page for file specifications and schemas per tax.

Individuals - View the import file page for return file specifications per tax.

Commercial Software Users - View the approved vendors list if you would like to use a commercial software product to file sales and use tax and/or solid waste and surcharge.

Availability

This application is available for use 24 hours a day, Monday through Saturday. Due to routine maintenance, it may not be available on Sundays.

System Requirements

Our applications require the use of a Microsoft Internet Explorer browser that uses 128-bit secure socket layer (SSL) encryption. These applications are fully compatible with Microsoft Internet Explorer 6.0 or higher.

Before You Begin

The Department encourages all taxpayers to enroll for e-Services. Although enrollment is not required to file and pay certain taxes and/or fees, enrolled taxpayers can take advantage of additional features: you can save your bank account and contact information, view your filing history, and reprint returns. You can also view bills that are posted to your account. When you enroll, you will receive a user ID and password.

Enrollment is not required for:

  • Sales and use tax and/or solid waste surcharge
  • Reemployment tax
  • Motor fuel tax (wholesaler/importer, petroleum carrier, exporter, & blender)
  • Insurance premium tax

You should gather specific information required for filing your return and making your payment. You will need the same information as if you were filing a paper return.

If you use the ACH-Debit payment method, you will need your checking account number and bank routing number.