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 ), or
Application for Refund - All Other Taxes (Form DR-26 ), then mail or fax the completed
application with the supporting documentation to:
Florida Department of Revenue
PO Box 6490
Tallahassee, FL 32314-6490
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
Process at 850-617-8585.
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:
- The tax type (sales, corporate, etc.)
- The exact amount of the refund you are requesting
- The identification number under which the tax was paid (one of the following):
The collection period shown on the tax return for which you are requesting a refund
The reason or statutory basis for requesting the refund
- 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
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 ) and the
Application for Refund - All Other Taxes (Form DR-26 ) 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 ) 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
Note: The filing of an Application for Refund - Sales and Use Tax
) 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 received by the Department 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 ) or the
Application for Refund - All Other Taxes (Form DR-26 ) Frequently Asked Questions
Check Refund Status and Send Supporting Documentation
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 .