The purpose of this site is to provide information concerning all tax and child support laws and regulations administered by the Florida Department of Revenue (Revenue). The information and data on this site is dynamic and changing over time. We strive to provide current and accurate information, however, the information and materials provided on this site should not be relied upon exclusively to comply with Florida law. Please note that responses to questions or requests posted on this site represent the opinion of the writer(s), do not constitute legal advice and must not be used as a substitute for the advice of a lawyer.
Pursuant to Florida's Government-in-the-Sunshine and Open Government Laws all persons are entitled to information regarding the affairs of Florida government and the official acts and policies of those who represent them as public officials and public employees.
Information obtained by Revenue is considered a public record by law, and it must be disclosed upon request unless specifically confidential and exempt from disclosure by law.
In general, Revenue uses physical, electronic, and procedural safeguards to protect personal, business, and confidential information.
Specifically, Revenue has taken steps to safeguard the integrity of its communications and computing infrastructure, including but not limited to authentication, monitoring, auditing, and encryption. Security measures have been integrated into the design, implementation and day-to-day practices of the entire Revenue operating environment as part of its continuing commitment to safeguard information resources.
To ensure data confidentiality and integrity, all information transmitted over the Internet is encrypted using the 128-bit Secure Sockets Layer (SSL) protocol from Verisign® and Network Solutions® Certificate Authorities.
Your privacy is important to Revenue. Access to personal information about you is limited to individuals authorized by law to have access to that information.
Personal information is information that is readily identifiable to a specific individual. Examples of personal information include:
Revenue collects information automatically from your computer as you browse our web sites. This information does not identify you personally. This information is used to assist Revenue in reporting web traffic, and includes only your computer's IP address, and URL and HTTP status codes.
Revenue will do everything reasonably possible to protect your information using technology and good business practices. Any personal information requested or gathered via this site will be used only for purposes necessary to conduct government business with you. It will not be traded, sold, or given to any other party except as specifically allowed or required by law. As stated above, information obtained by Revenue is considered a public record by law and must be disclosed upon request unless specifically confidential and exempt from disclosure by law.
Regarding e-mail: Under Florida law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public-records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.
However, e-mail addresses provided to Revenue by a taxpayer for tax administration purposes on a return, report, account, or declaration are confidential and exempt from disclosure under section 213.053(2), Florida Statutes, and may not be released pursuant to a public records request. Also, e-mail addresses provided to Revenue's Child Support Enforcement program a.) by an applicant or recipient of its services, or b.) that will become part of the state parent locator service, are confidential and exempt from disclosure under sections 409.2579(1) and 409.2577, Florida Statutes, and may not be released pursuant to a public records request.
Revenue will not intentionally collect any personal information from children under the age of thirteen (13) without parental consent, pursuant to the Children's Online Privacy Protection Act.
We collect social security numbers for purposes of identification in child support cases. The following laws govern the collection, use, or release of social security numbers for child support purposes:
The Privacy Act of 1974 (Pub. L. 93-579, 7(a)-(b)).
United States Code: Title 26, section 6103; Title 42, section 405, 652, 653, 653a, 654a, and 666.
Code of Federal Regulations: Title 45, sections 303.7, 303.30, and 303.71.
Florida Statutes: Sections 61.052, 61.13, 119.071, 402.308, 409.2557, 409.2558, 409.2563, 409.2567, 409.2572, 409.2576, 409.2577, 409.2579, 414.095, 455.213, 456.013, 548.021, 626.171, 741.04, 742.031, 742.032, 742.10, and 1012.56.
Social security numbers are used as unique identifiers for the administration of Florida’s taxes. Social security numbers are confidential under sections 213.053 and 119.071, Florida Statutes, and not subject to disclosure as public records. The following laws govern the collection, use, or release of social security numbers for tax administration purposes:
The Privacy Act of 1974 (Pub. L. 93-579, § 7(a)-(b)).
United States Code: Title 26, sections 6103, 7213, and 7431.
Code of Federal Regulations: Title 26, section 310.6103.
Florida Statutes: Sections 119.07; 119.071; 119.0714; 198.015; 198.03; 198.08; 198.22; 198.29; 199.183; 199.202; 201.11; 201.133; 202.151; 202.17; 202.23; 202.30; 203.01; 206.02; 206.021; 206.022; 206.09; 206.095; 206.401; 206.404; 206.41; 206.485; 206.87; 206.8745; 206.877; 206.89; 206.97; 206.9835; 206.9865; 206.9915; 206.9931; 206.9942; 212.05; 212.08; 212.096; 212.097; 212.11; 212.12; 212.17; 212.18; 213.015; 213.053; 213.0535; 213.21; 213.28; 213.285; 213.255; 213.30; 213.34; 213.755; 215.26; 220.181; 220.21; 220.725; 376.70; 376.75; 403.718; 403.7185; 443.131; 443.163; 443.171; 443.1715; 538.09; 538.11; 538.25; 624.5092; and 681.117.
Florida Administrative Code: Rule Chapter 12-22. Rules 12-6.001; 12-6.0015; 12-6.005; 12-6.030; 12-15.005; 12-18.002; 12-18.004; 12-24.004; 12-24.011; 12-25.011; 12-26.003; 12-26.008; 12A-1.060; 12A-1.061; 12A-1.091; 12A-1.097; 12A-1.107; 12A-12.003; 12A-16.004; 12A-17.003; 12A-17.005; 12A-19.010; 12A-19.020; 12A-19.100; 12B-4.001; 12B-4.003; 12B-5.030; 12B-5.040; 12B-5.050; 12B-5.060; 12B-5.070; 12B-5.080; 12B-5.090; 12B-5.100; 12B-5.110 (Blenders); 12B-5.120; 12B-5.121; 12B-5.130; 12B-5.140; 12B-5.150; 12B-5.200; 12B-5.300; 12B-5.400; 12B-6.0021; 12B-11.005; 12B-12.005; 12C-1.0188; 12C-1.051; 12C-2.005; 12C-2.0115; 12C-3.0015; 12C-3.006; 12C-3.008; 12C-3.012; 60BB-2.023; 60BB-2.024; 60BB-2.025; 60BB-2.032; and 60BB-2.037.
Revenue reserves the right to use any legally appropriate measures to prevent and investigate anyone attempting to modify, deface, delete or otherwise tamper with or abuse an agency website, server, database, information system or other agency technology asset. This website is monitored to ensure proper operation, to verify the functioning of applicable security features and for other like purposes. Anyone using this system expressly consents to such monitoring and is advised that if monitoring reveals evidence of possible criminal activity, system personnel may provide the evidence of such activity to law enforcement officials.
Unauthorized attempts to upload or change information; to defeat or circumvent security features; or to utilize this system for other than its intended purposes are prohibited and violate Revenue policy and Florida Law under chapter 814, Florida Statutes. Revenue reserves the right to use any legally appropriate measures to prevent and investigate anyone attempting to modify, deface, delete or otherwise tamper with or abuse an agency website, server, database, information system or other State technology asset. Unauthorized use of or access to Federal tax information available via this system is a violation of Federal Law punishable by Criminal and Civil penalties pursuant to Title 26, United States Code, Sections 7213(a), 7213A, and 7431.
In the course of providing the best service to the public, Revenue may link to other organizations to provide additional useful information for our customers. These primarily include: