Florida law requires business owners who paid $200,000 or more in state sales tax (excludes local option taxes and surtaxes) during the preceding state fiscal year (July 1 – June 30) to pay estimated tax each reporting period beginning with the December return (due January 1 of the next calendar year). Each year, a letter is mailed to inform business owners who are newly obligated to pay estimated tax of their new requirement.
When filing a single sales tax return using the Department’s website, a calculator provides the estimated tax due. A tutorial on calculating estimated tax is available on our
Taxpayer Education webpage.
To aid taxpayers, features have been added to the online sales tax return to remind businesses filing single returns to include their estimated tax payment. Obligated businesses who fail to pay estimated tax are subject to a loss of collection allowance and a 10% penalty on any underpayment of estimated tax, and must pay interest due on the underpaid amount.
The 2016 reemployment (formerly unemployment) tax rate notices (RT-20) will be distributed to Florida employers in December. Under Florida law, reemployment tax rates are calculated each year. The taxable wage base is the first $7,000 per employee for wages paid in 2016. Businesses should use the correct tax rate identified on the Reemployment Tax Rate Notice (RT-20) when filing the 1st quarter report in April 2016.
Read the 2016 Reemployment Tax Rates fact sheet.
Your 2016 Florida Annual Resale
Certificate(s) for sales and communications services tax are available online.
To view, download, and print available certificates, visit our e-Services page
and select the appropriate tax link under “Print Annual Resale Certificate.”
Step-by-step instructions for accessing, printing, and
downloading certificates are also available.
The Florida Department of Revenue will follow tax relief granted by the
Internal Revenue Service to Florida corporate income tax filers affected by the
Texas and South Carolina storms.
For taxpayers located in Texas affected by the storms, the due date for
filing and paying Florida corporate income tax is extended to November 17,
2015. The extended due date applies to affected taxpayers in Texas with
original or extended due dates on or after May 4, 2015. To find out which
locations are eligible, read the IRS notice.
For taxpayers located in South Carolina affected by the storms, the due date
for filing and paying Florida corporate income tax is extended to March 2,
2016. The extended due date applies to affected taxpayers in South
Carolina with original or extended due dates on or after October 1, 2015. To
find out which locations are eligible, read the IRS Notice.
We will make all attempts allowed by law to work with taxpayers impacted by
these disasters in Texas and South Carolina during this difficult time. If you
have an issue that is not addressed in this notice, please contact the
Department as soon as possible to discuss your individual situation.
On November 30, 2015, the
Department’s telephone payment initiation system will be discontinued.
All users of the phone payment system must now use the Payment-Only website. You may also find the Payment-Only website by
visiting our File and Pay
Taxes/Fees page and selecting “Make a Payment”
followed by “Tax/Fee/Remittance Payment.”
If you file and pay taxes online, you can submit your electronic return before
the filing deadline and schedule the payment. Payment scheduling helps ensure
timely filing and payment and helps you avoid Internet connection or access
problems that may occur on the due date. Read more.
Do you owe unpaid or underpaid taxes? If the Department has not already
contacted you about these liabilities, you can pay them under our voluntary
disclosure program. In many cases, we will waive the penalties. Read