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.
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
Email
VoluntaryDisclosure@floridarevenue.com
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.
