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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.
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/franchise and emergency excise tax
Corporate income/franchise and emergency excise 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).
- TIP #08C01-07: Florida's Corporate Income Tax Mandate.
- IRS-approved Modernized e-File Providers.
- For Florida MeF specifications, contact us by secure email.
- 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 - new!
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 pay taxes and fees by electronic means.
- Effective January 1, 2011, 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
- New! Electronic filing (and payment) using the Department's Internet site
Electronic Payment Options
- New! 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
- 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
- Unemployment tax
Unemployment tax
Electronic Requirements
- Any employer who paid unemployment 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 unemployment 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
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
Before you can file and pay your taxes electronically, you must enroll in our e-Services program. 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 the following information about the bank account from which you wish to make your tax payments:
- Your bank routing number
- Your checking account number
Note: You may also choose to use the banking information you provided when you enrolled to file and pay electronically.
Signature Required
When you've completed your return, you must electronically sign and attest to the return's accuracy and completeness. By submitting this return, you are signing it electronically. This return becomes a legal and binding filing once submitted.
Confirmation
Once the return and payment are successfully submitted, you will be given a confirmation number. You should keep a copy for your records.
Payment Options
- The file and pay application allows the taxpayer to pay amounts due using the ACH-Debit method. ACH-Debit is a draft from your checking or savings account in the amount you authorize.
- The ACH-Credit method is available as an alternative payment option. For more information regarding the ACH-Credit method, you may contact the Department, Monday through Friday, 8 a.m. to 5 p.m., ET, at 800-352-3671.
- Touchtone payment is available to initiate your electronic payments for taxes through a touchtone telephone. You can use automated prompts or speak to an operator to provide your payment information. You will receive instructions after you enroll.
Electronic Payment Deadlines - Refer to the Calendar of Due Dates.
Payment Warehousing - You may file now and pay later to avoid the due-date rush. Electronic filers can submit their return information early and schedule their payment for the due date. Learn more about payment warehousing.
Subscribe to our Publications - You may sign up to automatically receive notice of various postings via e-mail.
e-Reminders - We will send "e-Reminders" to sales tax filers who are enrolled in e-Services from whom we expect to receive a return for a particular filing period. If you are an enrolled taxpayer (sales tax) and you are not receiving e-Reminders, it may be that we do not have a working e-mail address on file for your business. To provide a working e-mail address you will need to update your e-Services profile. If your e-mail is correct with the Department and you are not receiving e-Reminders, contact your internet service provider for assistance with possible spam filters and blocked emails. Taxpayers who do not wish to receive e-Reminders can "opt out" of this service.
Contacts for Help
- If you have a question about how to complete your return, call Taxpayer Services, Monday through Friday, 8 a.m. to 5 p.m., ET, at 800-352-3671.
- If this site is not working properly or you are experiencing technical difficulties while using it, please report your technical problem.
- Call or visit your Local Department of Revenue Service Center, Monday-Friday 8 a.m. to 5 p.m., local time.