Tax Refunds Information

To request a tax refund, file an Application for Refund - Sales and Use Tax (Form DR-26S) or Application for Refund - All Other Taxes (Form DR-26). An application form may be completed to request moneys paid into the State Treasury for a tax overpayment, payment when tax was not due, or payment made in error.

When submitting your refund application online, a confirmation page will be displayed with a confirmation number on it. Print the page or write down the confirmation number for your records. The Florida Department of Revenue may notify you within 30 days of the refund submission of any documentation required to process your refund claim. The application will not be considered valid until all supporting documentation is received by the Department.

How to Apply

Online: For Sales and Use Tax or Surtax, apply using Form DR-26S application.
For all other taxes, except Reemployment Tax, apply using Form DR-26 application.
Send supporting documentation electronically.

Mail or Fax: Select the appropriate form: Application for Refund - Sales and Use Tax (Form DR-26S PDF Icon), or Application for Refund - All Other Taxes (Form DR-26 PDF Icon), then mail or fax the completed application with the supporting documentation to:

Florida Department of Revenue
Refund Process
PO Box 6470
Tallahassee, FL 32314-6470

Fax number: 850-410-2526

Note: Reemployment tax overpayments are automatically refunded. If you have questions or are due a reemployment tax refund, contact the Department's Refund Process at 850-617-8585.

Documentation Required

Before you begin, gather specific information about the tax refund you are requesting. The following information is needed to complete your application for a refund:

  1. The tax type (sales, corporate, etc.)
  2. The exact amount of the refund you are requesting
  3. The identification number under which the tax was paid (one of the following):
    • Social Security Number
    • Federal Employer Identification Number for your business
    • Aviation Fuels License Permit Number
    • Motor Fuels License Permit Number
    • Sales Tax Certificate Number
    • Business Partner Number
    • Contract Object Number
  4. The collection period shown on the tax return for which you are requesting a refund
  5. The reason or statutory basis for requesting the refund

Whether you apply online or by mail, you must provide the Department with documentation to support your refund application. The Application for Refund - Sales and Use Tax (Form DR-26S PDF Icon) and the Application for Refund - All Other Taxes (Form DR-26 PDF Icon) each contain a suggested list of additional items or documentation needed to process your refund claim.

Sales Tax Refund Sampling

Taxpayers may establish the amount of a refund or deficiency of sales and use taxes (SUT) by conducting a statistical sample of their records. Taxpayers may also use other sampling methods agreed upon by both the taxpayer and the Department. Taxpayers must submit a completed and signed Refund Sampling Methodology Application for Sales and Use Tax (Form DR-370060 PDF Icon) to receive approval of a sampling method. The sample will be chosen from the population to be sampled using the Department's random number generator, WinSample. The Department will assign a seed number to be used by WinSample to generate the list of random sample points. The sample results will be provided to the Department as described by Refund Sampling Results (Form DR-370061). Note: The filing of an Application for Refund - Sales and Use Tax (Form DR-26S PDF Icon) initiates the refund process.

NOTE: The WinSample installation files are distributed as a Zip archive for easier downloading and faster copying. If you do not have a "WinZip" file extractor installed on your computer, download WinZip.

For more information, contact the Department's Refund Process at 850-617-8585.

Time Limit for Claiming a Refund

The refund claim must be postmarked within 3 years of the date the tax was paid. Some claims have a different statute of limitations: bad debts (12 months), repossessed merchandise (12 months), and enterprise zone expenditures (6 months). For more information, see the Application for Refund - Sales and Use Tax (Form DR-26S PDF Icon) or the Application for Refund - All Other Taxes (Form DR-26 PDF Icon) Frequently Asked Questions section.

Check Refund Status and Send Supporting Documentation

After submitting an Application for Refund - Sales and Use Tax (Form DR-26S) or an Application for Refund - All Other Taxes (Form DR-26), you can check the status of your refund request and send supporting documentation online. The Application for Refund - Sales and Use Tax (Form DR-26S PDF Icon) and the Application for Refund - All Other Taxes (Form DR-26 PDF Icon) each contain a suggested list of additional items or documentation needed to process your refund claim.

If Your Refund Claim Is Denied

If the Department denies your refund claim or if you disagree with the auditor's adjustments to your claim, you may file a protest PDF Icon.