Report Tax Violations

The Florida Department of Revenue takes all Florida tax violation reports seriously. If you have information about a Florida tax law violation, you may report it to the Department. You may also apply for compensation for the information you are sending to the Department. All applications for compensation must be submitted on the Application for Compensation for Tax Information (Form DR-55 PDF Icon).

When you contact the Department to report an alleged tax violation, please be prepared to provide information about the business, the type of violation, and date the violation occurred.

Confidentiality

Section 213.053, Florida Statutes (F.S.), protects information, including violation reports, from public disclosure. While you may report a violation anonymously, the Department may not be able to fully research the issue due to a lack of information. The Department is not able to issue a reward for information provided anonymously.

According to Section 213.053, F.S., a taxpayer's tax information is confidential. The Department cannot provide you with a taxpayer's tax information such as investigations, audits, payment, or filing status. The only information the Department can provide is the taxpayer's registration status for a specific tax.

If you have applied for compensation for information you have reported to the Department, you can be informed of the open or closed status of your reward case, the amount of any tax, penalty, or interest collected based on the information you provided, and the amount of any reward you are due.

Compensation for Tax Information

Section 213.30, Florida Statutes, authorizes compensation to someone who provides information leading to the registration of a non-compliant taxpayer and/or the collection of taxes, penalties, and interest with respect to the following taxes and fees:

  • Communications Services
  • Corporate Income
  • Estate
  • Documentary Stamp
  • Fuel Taxes on motor, diesel, aviation, and alternative fuels, including local option taxes
  • Government Leasehold Intangible Personal Property
  • Gross Receipts Tax on dry-cleaning services
  • Gross Receipts Tax on natural or manufactured gases or electricity
  • Insurance Premium Taxes, fees, regulatory assessments, excise taxes, and surcharges required to be remitted to the Department
  • Intangible Personal Property Tax
  • Local Option Convention Development Tax, Tourist Development Tax and Tourist Impact Tax when the imposing local government has not elected to self-administer the tax
  • Miami-Dade County Lake Belt mitigation and water treatment plant upgrade fees
  • Motor Vehicle Warranty Fees
  • Pollutants
  • Rental Car Surcharge
  • Sales and Use Tax and Local Option Discretionary Sales Surtaxes
  • Severance Taxes, Fees, and Surcharges on gas and sulfur production, oil production, solid mineral severance
  • Solid Waste Fees, including the New Tire Fee, and the New or Remanufactured Lead-Acid Battery Fee

Examples of taxes that are not included in the program (not an all-inclusive list):

  • Local Option Convention Development, Tourist Development, and Tourist Impact when the imposing local government has elected to self-administer the tax
  • Property
  • Reemployment (Unemployment)

Please include all pertinent details about the suspected violations and any documentation you may have in your submission. Original documents may not be returned to you so please provide copies of original documents. The receipt of this information places the Department under no obligation to pursue the case based on the information.

To be eligible to receive compensation for tax information, an Application for Compensation for Tax Information (Form DR-55 PDF Icon) must be submitted to the Department. All parts of the Statement of Eligibility must be completed.

Rule 12-18.003, Florida Administrative Code, explains the different levels of compensation and what is required for each.

Contact the Tax Violations Unit

Telephone

  • Within Florida: 800-352-9273
    Outside Florida: 850-717-6994

Email

FAX

  • 850-487-0969
    Attention: Tax Violations

US Postal Mail

  • Florida Department of Revenue
    General Tax Administration
    Tax Violations and Rewards
    PO Box 6417
    Tallahassee, FL 32314-6417

Overnight Mail Services (UPS, FedEx, etc.)

  • Florida Department of Revenue
    GTA - Tallahassee Central Service Center
    Tax Violations and Rewards
    5050 W Tennessee St
    Tallahassee, FL 32399-0100

Identity Theft

Identity theft related to Florida taxes should be reported to the Florida Department of Revenue, Office of the Inspector General at 850-617-8152.

Identity theft related to federal taxes or social security numbers should be reported to both the Internal Revenue Service (IRS), Identity Protection: Prevention, Detection and Victim Assistance and the Office of the Inspector General, Social Security Administration, Identity Theft.

Income Tax as Related to Child Support

The State of Florida does not have a personal income tax. If you want to report someone for underreporting income to avoid payment of child support, you will need to contact the Internal Revenue Service (IRS). The IRS requires the completion of the Information Referral (Form 3949-A PDF Icon).

You may contact the Departments' Child Support Program to discuss your child support case and any questions you may have.

Financial Fraud, including public assistance fraud, internet scams, etc.:

Unlicensed or Unregistered Businesses

If you believe a local business is not registered with the Department for a specific tax, you may call the Department's Tax Information and Assistance line at 850-488-6800 Monday-Friday, excluding holidays, to obtain information about a business' registration status. If a business is not registered and you believe it should be registered, please contact the tax violations unit with information about the business.

If you have questions regarding the Florida Department of State filings of a business, contact the Division of Corporations.

If you have questions regarding local business licensing, contact the local authority responsible for issuing the license.