Reemployment Tax Agents
In order for a reemployment tax (RT) agent to file and/or pay on behalf of your clients, you must:
- Complete an Application for Agent Registration
- Fill out a Power of Attorney (Form DR-835 ) for
- Mail the completed RTS-9 and all DR-835 forms to:
Florida Department of Revenue
PO Box 6510
Tallahassee, FL 32314-6510
After submitting the forms, you will receive a letter with your assigned Agent ID number.
Filing for Clients
It is very important to obtain the client's reemployment tax (RT) account number upon entering into an agent relationship. If the client does not have an RT
account number issued by the Florida Department of Revenue, they must register immediately and provide you with that number.
Once you have the RT account number, log in to the Florida Department of Revenue's
agent web page as an agent to determine if the number is valid and active. If the client's account is inactive and needs to be reinstated, the
client can reinstate their RT account number by completing the online registration.
When an account is inactive and you file by bulk file, the return will reject and show on your manifest. However, you can log in using the client's RT account
number and federal employee identification number to file the return separately.
Corrections to Employer's Quarterly Reports can now be made electronically. Agents needing to make corrections may use one of the following methods to correct
previously filed quarterly reports:
The System Aid for Registered Reemployment Tax Agents
has been updated to include information on these new processes.
Avoid Agent e-Filing Penalties
Section 443.163, Florida Statutes, requires a person who prepared and reported for 100 or more employers in any quarter during the preceding state fiscal year to
electronically file each client's quarterly report. Failure to file the quarterly report (Form RT-6) by approved electronic means will result in a penalty of $50 for
that report and $1 per employee. To assist agents with the proper electronic filing of the quarterly report, the Florida Department of Revenue issued
Tips for Reemployment Tax Agents .
Reemployment Tax Data Release Agreement
If an agent serves more than 100 employing units and complies with certain conditions, listed below, that agent may have access to reemployment tax information
without first producing a power of attorney. If the agent meets the following criteria, the agent may
Reemployment Tax Data Release Agreement (Form RT-19) which should be completed and submitted to:
Florida Department of Revenue
Mail Stop 1-5730
5050 W Tennessee St
Tallahassee, FL 32399-0160
The agent must:
- Serve as an agent for more than 100 employing units;
- Maintain the Power of Attorney (DR-835 ) executed by the
employing unit and provide a copy to the Florida Department of Revenue upon request;
- Restrict access to confidential reemployment tax information to specifically authorized personnel in compliance with the provisions of Section 443.1715,
Florida Statutes (F.S.); and
- Notify the Department by electronic means within 30 days when the agent no longer represents an employing unit.
Note: The Department may terminate a Reemployment Tax Data Release Agreement
if the agent is not in compliance with the terms of the Agreement or any provision of Chapter 443, F.S.