Tax Collection Process

The Florida Department of Revenue begins the collection process when a taxpayer fails to file a return, fails to make a payment, underpays the amount due, files late, pays late, or owes additional money that was discovered in an audit. A delinquency notice (Notice of Delinquency) is issued when a return is not filed and a bill (Notice of Amount Due) is issued when a return is filed late or additional money is due.

The delinquency notice indicates a return has not been filed, while the initial bill contains a breakdown of the additional amount due. It is extremely important to take prompt action when you receive a delinquency notice or bill. Penalties and interest continue to accumulate until the entire amount of the tax due is paid. If the debt remains unpaid for 90 days, the Department will charge a 10% administrative collection processing fee to cover the costs of collecting the debt.

Failure to resolve the debt may result in your account being sent to a private collection agency. If your account is sent to a private collection agency and the debt includes reemployment tax, you will be charged a separate fee by the collection agency.

The quickest way to resolve a bill is to pay it online. If a delinquency notice is received, it is important to file the missing return(s) and pay the tax as soon as possible. If a taxpayer is already enrolled to file and pay electronically, they need to submit the missing returns and payments as they normally would. If a taxpayer is not currently enrolled to file and pay electronically, enrollment can be easily completed online using the e-Services Enrollment application. Once enrolled, a taxpayer will receive a user ID and password that will be available within 48 hours. The taxpayer can then electronically file and electronically pay past-due returns.

A taxpayer who believes a delinquency notice was issued in error, disagrees with a bill amount due, or has already filed or paid the return or bill, should contact the Department immediately to resolve the issue. Call the Department's Tax Information and Assistance line at 850-488-6800 Monday-Friday, excluding holidays, or call or visit one of the Department's local service centers. If sending written correspondence, be sure to include your name, business name, tax type, business partner number, and telephone number.

Failure to respond timely may result in further enforcement actions which could include: filing liens against property, freezing bank accounts, and revoking sales tax registration and/or other professional licenses.

What Taxpayers Can Do if Unable to Pay in Full

If it's not possible to pay in full, contact the Department by calling your local service center or the Tax Information and Assistance line at 850-488-6800 Monday-Friday, excluding holidays, to request a stipulated time payment agreement. The taxpayer will be required to provide financial documents that support their inability to pay the debt in full. The taxpayer should also be prepared to pay a minimum of 25% down and the full balance within a year.

What Taxpayers Can Do to Avoid Becoming Delinquent

  • Learn about tax responsibilities by carefully reading the instructions for completing a tax return. Visit the Department's Taxpayer Education web page to take tutorials and download publications.
  • File electronically, which reduces errors, allows scheduling of payments, and saves time and money.
  • Know when taxes are due. Sign up to receive due date reminders for sales and use tax and reemployment tax.
  • Promptly notify the Department of address and phone number changes, or to inactivate, reactivate, or cancel your account. For most taxes, these changes can be submitted online.
  • Read all mail and email from the Florida Department of Revenue. It may contain reporting instructions, due dates, changes in laws or tax rates, or other important information.
  • Set up a separate bank account and deposit collected sales tax or other taxes that are owed. Withdraw the funds only when paying the taxes.
  • If you have questions or need additional information, visit one of the Department's local service centers, or call the Department's Tax Information and Assistance line at 850-488-6800 Monday-Friday, excluding holidays.

Taxpayer Rights Advocate

The Taxpayer Rights Advocate helps resolve taxpayer problems and complaints not solved through normal channels. Read the Florida Taxpayer's Bill of Rights PDF Icon. If a taxpayer believes that they have not been treated fairly by the Department, they should try to resolve the issues/problems through normal channels. If this has already been done but the taxpayer still believes the Department has not addressed the concerns, contact the Taxpayer Rights Advocate at 850-617-8168 or write to:

Taxpayer Rights Advocate
Florida Department of Revenue
PO Box 5906
Tallahassee FL 32314-5906