Florida Dept. of Revenue - Taxpayer Education

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Taxpayer Education

Whether you are starting a business, or you have an existing business, the Florida Department of Revenue wants to make sure you have the information and resources you need to be successful. We provide new business information, tax tutorials, and industry-specific brochures to assist you.

The Department wishes you success with your business!

New Business Information

Considering Business Opportunities in Florida? (GT-800029) - Tax Information You May Need for a Successful Start.
New Business Start-up Kit - Links to documents distributed to new business registrants.
Taxes and Fees or Refunds - Links to specific taxes and fees or refund information.

Learn More with Guides and Tutorials

The following guides and tutorials provide overviews and additional information on subject matters commonly used by taxpayers when interacting with the Department. You may need to disable pop-up blockers.

For more brochures, forms, guides, and additional information, visit the Department's Forms and Publications webpage.

Guides to Completing Tax Applications

Guide to Completing the Paper Florida Business Tax Application (Form DR-1) - Provides additional information for completing specific fields.
Guide to Completing the Paper Application for Registered Businesses to Add a New Florida Location (Form DR-1A) - Provides additional information for completing specific fields.

Tutorials - Tax and Fee Overviews

Overview of Sales and Use Tax for Business Owners - Recommended before completing other sales and use tax tutorials.
Prepaid Wireless Fee - Provides an overview of Prepaid Wireless Fees.
Reemployment Tax Part 1: The Basics - Basic information about reemployment tax (RT), general liability for RT, worker classification, taxable wage base, and tax rate.
Reemployment Tax Part 2: Employer's Responsibilities - Basic responsibilities of employers including registering for reemployment tax, filing and remitting quarterly reports, and maintaining accurate records.
Reemployment Tax Part 3: Filing and Remitting Quarterly Reports (RT-6) - Basic requirements for filing quarterly reports including RT-6 due dates, completing a paper-based RT-6, completing an electronic RT-6, and penalties.
Reemployment Tax Part 4: How to File the Employer's Quarterly Report (RT-6) Online - How to file the RT-6 online including logging in to the report, completing the online form, and making payments.
Reemployment Tax Part 5: Filing a Quarterly Corrected Return (RT-8A) Online - How to file an RT-8A online including reasons for filing, logging in, completing the report, adding employments, and making payments.

Tutorials - Tips for Success

How to Complete Sales and Use Tax Return (Form DR-15) - Takes you step-by-step through completing your tax return and includes information about estimated tax, use tax, credits, and local option taxes.
How to Complete Sales and Use Tax Return (Form DR-15EZ) - Takes you step-by-step through completing your tax return and includes information about use tax and local option taxes.
How to Calculate and Pay Estimated Sales and Use Tax - Recommended for taxpayers who must pay estimated tax.
How to Calculate, Collect, and Report Your Discretionary Sales Surtax - Focuses on how to report DSS and explains the $5,000 cap, and how to report DSS collected at different county rates.
How to eFile and ePay Sales and Use Tax (Form DR-15) - Recommended for taxpayers who wish to file and pay sales and use tax online.
Internet Enrollment for eServices - Helps taxpayers and reemployment tax agents enroll an account, maintain the user profile, and retrieve a user ID and password.
Motor Vehicle Dealers: How to Calculate, Collect, and Report Sales Tax - Helps motor vehicle dealers to collect and pay Florida taxes timely, avoid filing errors, and accurately complete the Sales and Use Tax Return (Form DR-15).
Pay Using the Payment Only Website - Helps taxpayers understand the process of making a tax, fee, or remittance payment only.
Remote Sales - Aids taxpayers in understanding remote sales and explains 2021 legislation regarding requirements to register and collect sales tax on remote sales.
Voluntary Disclosure - Provides taxpayers information on how to voluntarily self-disclose previously unpaid or underpaid tax liabilities.
What to Expect from a Florida Tax Audit - Tax audits can identify underpaid and overpaid taxes and can be educational and promote voluntary compliance. This tutorial provides information to help taxpayers prepare for and know what to expect during an audit.

Other Resources

Industry Specific Brochures - Sales and use tax information relating to particular types of businesses.
Subscribe to Our Publications - Stay up-to-date on tax law changes and get information to help you file your taxes accurately, efficiently, and on time.