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Voluntary Disclosure of Tax Liabilities

Florida's voluntary disclosure program provides taxpayers the opportunity to self-disclose and pay previously unpaid or underpaid tax liabilities for any tax administered by the Florida Department of Revenue. In most cases, penalty is waived. Voluntary disclosure is authorized by Section 213.21(7), Florida Statutes, and Rule 12-13.0075(7), Florida Administrative Code.

Who is eligible?

A taxpayer is eligible if they have any tax liability for a tax administered by the Department and they have not been previously contacted by the Department concerning the liability. Disclosures relating to delinquencies or deficiencies that would routinely generate a bill if not otherwise self-disclosed are not eligible for the program.

What are the benefits to the taxpayer?

When the tax and interest liabilities have been paid, all penalties will be waived unless tax has been collected and not remitted. In those instances, a 5% penalty will be imposed, unless reasonable cause is provided.

How far back will the Department look?

The Department looks at three years preceding the postmark date of the voluntary disclosure request. Failure to take advantage of this program could result in the Department holding the taxpayer liable for the applicable (longer) limitation periods of the relevant taxes.

You must apply by written request. Please include the following information:

A statement that you have not been previously contacted by the Florida Department of Revenue about the disclosed tax liability.
The tax type and period being disclosed.
Contact information for the taxpayer or taxpayer's representative.

Once accepted into the Voluntary Disclosure program, you will be asked to provide the following information:

A spreadsheet that identifies the amount of tax due by reporting period.
- For communications services tax, provide taxable sales of communications services for each Florida jurisdiction.
- For corporate income tax, complete and return the Florida Corporate Income Tax/Franchise Tax Return (Form F-1120 ), with a copy of the Federal 1120 return(s).
- For documentary stamp tax, provide a statement stating the Grantor/Seller's Name, the Grantee/Buyer's Name, recording date of the deed, the county in which the property is located/where the deed was recorded, and the Official Records (O.R.) Book and Page Number of the recorded deed. Identify the total consideration for the property transferred. The consideration includes mortgages or other liens encumbering the property at the time of transfer. Also identify documentary stamp tax paid, if any, at the time the deed was recorded. Provide a copy of the instrument upon which the documentary stamp and/or intangible tax is applied.
- For reemployment tax, complete and return the Employer's Quarterly Return
  (Form RT-6 ).
A statement as to what amount of tax, if any, was collected and not remitted.
Your location(s) and mailing address(es).
Type of taxable activities or transactions.
Your sales and use tax certificate number, if applicable.
A completed Florida Business Tax Application (Form DR-1 ) / Instructions for DR-1 , if you need to register for sales and use tax. Do not register online if you are applying for voluntary disclosure.
Any other facts regarding the disclosure.

If payment is included with the voluntary disclosure letter, please include on your check a sales and use tax certificate number, Federal Employee Identification Number, or Social Security Number (where applicable) to assist with properly applying payments. Make your check payable to the Florida Department of Revenue.

Email

VoluntaryDisclosure@floridarevenue.com

Mail Requests

Voluntary Disclosure Program
Florida Department of Revenue
PO Box 5139
Tallahassee FL 32399-5139

Street Address for Overnight Delivery

Florida Department of Revenue
Voluntary Disclosure Program
Mail Stop 1-4653
5050 W Tennessee Street
Tallahassee FL 32399-0151

Fax

850-245-5998
Attention: Voluntary Disclosure

If you need to speak with a representative, please call the Department's Voluntary Disclosure Unit at 850-617-8552.

Florida is a member of the Multistate Tax Commission's National Nexus Program. If you wish to enter into agreements with more than one state, or want to learn more, visit the Multistate Tax Commission's website.