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Child Support ProgramExpand/Collapse All

Child Support Case Processing in the Counties Impacted by Hurricane Michael

If you are a parent who owes child support and have been impacted by Hurricane Michael, and you recently received notice of an enforcement action, please contact the Child Support Program so we can work with you. As we learn more about your ability to pay, we can better assist you in complying with your support order.

smiONE Visa Prepaid Card is Lost or Damaged

If your smiONE Visa Prepaid Card for receiving child support payments was lost or damaged due to Hurricane Michael, please call smiONE at 1-855-403-8344 for a replacement card.

Genetic Testing Appointments

If you missed a genetic testing appointment due to office closures, you will receive a new appointment letter. However, you do not have to wait to receive a new appointment letter as you may visit any open Child Support office Monday through Friday to take a genetic test. Learn more about the genetic testing process.

Additional State and Federal Resources for Families

(Please contact the appropriate agency below for more information as these resources are not provided through the Department of Revenue.)

  • Florida Disaster Resource Page
    FloridaDisaster.org lists many resources that are helpful to those impacted by Hurricane Michael including how to apply for disaster assistance, open shelters, supply distribution points, etc.
  • FEMA Information
    If you have experienced impacts from Hurricane Michael, visit the Federal Emergency Management Agency (FEMA) webpage for up-to-date resources and information on the federal response to Hurricane Michael. Register for assistance online at DisasterAssistance.gov if you have damages not covered by insurance. Contact the Disaster Distress Helpline by texting TalkWithUs to 66746 or call 1-800-985-5990 (for Spanish, press 2 or text Hablanos to 66746) to speak with a trained crisis counselor.
  • Federal Reemployment Assistance
    Disaster Unemployment Assistance (DUA) is available to Florida residents whose employment or self-employment was lost or interrupted as a result of Hurricane Michael. To apply for DUA, go to www.floridajobs.org or call the Florida Disaster Unemployment Assistance Line at 1-800-385-3920. Individuals affected in these designated-disaster areas must file DUA applications by November 14, 2018.
  • Dislocated Worker Grant Program
    National Dislocated Worker Grants are awarded for temporary employment to workers affected by major dislocations, including natural disasters. Individuals who qualify for disaster relief employment are people who are temporarily or permanently laid off as a consequence of the disaster, dislocated workers and individuals who are long-term unemployed. For information regarding National Dislocated Worker Grants, visit your local CareerSource Center at www.careersourceflorida.com/your-local-team.
  • Employ Florida
    The Employee Florida Disaster Recovery webpage has information on employment opportunities to help rebuild Florida's communities after a disaster or to post disaster-related jobs. View job opportunities at this link.
  • Insurance Consumer Helpline
    The toll-free Insurance Consumer Helpline (1-877-693-5236) can answer business and consumer-oriented insurance-related questions. The Florida Department of Financial Service's Division of Consumer Services has launched a Hurricane Michael Insurance Resources webpage to provide comprehensive insurance information.
  • Verifying Contractors
    Before initiating repairs, verify a contractor's license at myfloridalicense.com. Report unlicensed contractor activity by calling FL DBPR's Unlicensed Activity Hotline at (866) 532-1440 or email ULA@myfloridalicense.com.
  • Price Gouging Hotline
    To report suspected price gouging, call the Florida Attorney General's office at 1-866-966-7226.


General Tax AdministrationExpand/Collapse All

Filing Due Dates Extended for Florida Businesses

The Department issued an emergency order to extend certain filing due dates for Florida businesses located in counties impacted by Hurricane Michael. The order extends the September and October 2018 reporting period due date for returns, reports, and payments for sales and use tax, tourist development tax, reemployment tax, fuel tax and several other tax types to Dec. 7, 2018. View press release.

Corporate Income Tax Due Date Extension

Eligible taxpayers that file Florida corporate income tax returns, as well as Florida corporate income tax installment payments, with original due dates or extended due dates between October 7, 2018 and February 28, 2019 will now have a due date of March 15, 2019. Eligibility is based on the Federal Emergency Management Agency (FEMA) declaration of designated counties receiving individual assistance. View press release.

Temporary Fuel Tax License

Florida law allows exporters, petroleum carriers, and importers to request a temporary license during a disaster or declared state of emergency. Applicants are not required to submit a fee, secure bonding, or undergo a background check if they apply for and receive a temporary license. Click here for more information on Florida's temporary licensing program.

Sales and Reporting of Dyed Diesel Fuel During Penalty Relief Period

The Environmental Protection Agency and the Internal Revenue Service, in response to shortages of undyed diesel fuel caused by Hurricane Michael, will not impose a penalty when dyed diesel fuel is sold for use or used on the highway. This penalty relief applies beginning October 12, 2018, and continues through October 26, 2018. Consistent with the federal agencies, the Department of Revenue is also waiving the penalty for state fuel tax purposes. This relief is available to any person who sells or uses dyed diesel fuel for highway use. During the penalty relief period, sales or use of dyed diesel fuel should be treated in the same manner as sales or use of undyed diesel fuel.

Collection and Reporting Instructions During Penalty Relief Period

Terminal Suppliers
During the penalty relief period, terminal suppliers should continue to sell dyed diesel to wholesalers without collecting fuel taxes. Terminal suppliers who sell dyed diesel fuel to retail dealers, resellers, or to the ultimate consumer for use in highway vehicles are responsible for collecting and remitting fuel taxes at 32.3 cents per gallon to the Department.

Wholesalers/Importers
During the penalty relief period, wholesalers/importers should collect and remit the tax on dyed diesel fuel sold to customers who consume such fuel in highway vehicles. Wholesalers/importers who sell dyed diesel fuel to retail dealers or resellers for use in highway vehicles are responsible for collecting and remitting fuel taxes at 32.3 cents per gallon to the Department.

Reporting Requirements
To report and remit fuel taxes on dyed diesel sold for use in highway vehicles during the penalty relief period, terminal suppliers and wholesalers/importers must provide information on both the receipt and the disbursement of the fuel. To document receipt, terminal suppliers and wholesalers/importers should list the number of gallons of dyed diesel fuel received for highway use on the Schedule of Receipts (Schedule 2B and product code 167). The total from the Schedule of Receipts should then be carried over to Page 5, Section I, Line 4 of the seller's applicable return.

To document disbursements, terminal suppliers and wholesalers/importers must list the number of gallons disbursed for highway use on the Schedule of Disbursements (Schedule 5A and product code 167). Terminal suppliers must carry the total from the Schedule of Disbursements to Page 5, Section II, Line 2 of the Terminal Supplier Fuel Tax Return (Form DR-309631). Wholesalers/importers must carry the total from the Schedule of Disbursements to Page 5, Section II, Line 2 of the Wholesaler/Importer Fuel Tax Return (Form DR-309632).

Additional State and Federal Resources for Businesses

(Please contact the appropriate agency below for more information as these resources are not provided through the Department of Revenue.)

  • Business Damage Assessment Tool
    Economic assistance (business loans) for private sector businesses may be available based on the magnitude of the disaster and overall economic impact to the community. Businesses are encouraged to complete the online Business Damage Assessment tool. This information will provide valuable economic impact information to the state and federal government as economic assistance options are evaluated.
  • FloridaDisasterLoan.org
    The Florida Small Business Emergency Bridge Loan Program is currently activated for Hurricane Michael. This interest-free loan program is currently available to small business owners located in designated disaster areas that experienced physical and/or economic damage as a result of these events. Small business owners can qualify for up to $50,000 per eligible business.
  • Verifying Contractors
    Before initiating repairs, verify a contractor's license at myfloridalicense.com. Report unlicensed contractor activity by calling FL DBPR's Unlicensed Activity Hotline at (866) 532-1440 or email ULA@myfloridalicense.com.
  • Insurance Consumer Helpline
    The toll-free Insurance Consumer Helpline (1-877-693-5236) can answer business and consumer-oriented insurance-related questions. The Florida Department of Financial Service's Division of Consumer Services has launched a Hurricane Michael Insurance Resources webpage to provide comprehensive insurance information.
  • Price Gouging Hotline
    To report suspected price gouging, call the Florida Attorney General's office at 1-866-966-7226.
  • Federal Reemployment Assistance
    Disaster Unemployment Assistance (DUA) is available to Florida residents whose employment or self-employment was lost or interrupted as a result of Hurricane Michael. To apply for DUA, go to www.floridajobs.org or call the Florida Disaster Unemployment Assistance Line at 1-800-385-3920. Individuals affected in these designated-disaster areas must file DUA applications by November 14, 2018.
  • Community Development Block Grant - Disaster Recovery
    The mission of the Florida Department of Economic Opportunity's (DEO) Division of Community Development is to help communities achieve their long-term goals and grow their local economy. This is more important than ever after a disaster, when the recovery of a community can affect its ability to succeed for years to come. The Community Development Block Grant - Disaster Recovery Program (CDBG-DR) is designed to address housing, infrastructure and economic development needs that remain after other assistance has been exhausted, including federal assistance as well as private insurance.
  • Dislocated Worker Grant Program
    National Dislocated Worker Grants are awarded for temporary employment to workers affected by major dislocations, including natural disasters. Individuals who qualify for disaster relief employment are people who are temporarily or permanently laid off as a consequence of the disaster, dislocated workers and individuals who are long-term unemployed. For information regarding National Dislocated Worker Grants, visit your local CareerSource Center at www.careersourceflorida.com/your-local-team.
  • Other resources listed at FloridaDisaster.Biz.

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