Tax Refunds
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 ). You may request a refund of an overpayment, a payment made when tax was not due, or a payment made in error.
How to Apply Online
After you submit your refund application, a confirmation page will be displayed with a Confirmation Number. Print the confirmation page or write down the Confirmation Number for your records.
The Florida Department of Revenue may notify you within 30 days of submitting your refund application if additional documentation is required to process your refund claim. You application will not be considered valid until all required supporting documentation is received by the Department.
You may send supporting documentation electronically.
If you cannot submit your documentation electronically, you may mail or fax it to:
Florida Department of Revenue
Refund Process
P.O. Box 6470
Tallahassee, FL 32314-6470
Fax number: (850) 410-2526
*Reemployment tax overpayments are automatically refunded.
If your refund relates to an error made in filing your Sales and Use Tax Return (Form DR-15), you may take a credit on your next return filed in lieu of requesting a refund.
If you have questions or are due a reemployment tax refund, contact the Department's Refund Subprocess at (850) 617-8585.
Complete the appropriate application:
Mail or fax the completed application and supporting documentation to:
Florida Department of Revenue
Refund Process
PO Box 6490
Tallahassee, FL 32314-6490
Fax number: 850-410-2526
*Reemployment tax overpayments are automatically refunded.
If you have questions or are due a reemployment tax refund, contact the
Department's Refund Process at (850) 617-8585.
Before you begin, gather the information needed to complete your refund application, including:
- The tax type, such as sales tax or corporate income tax
- The exact amount of the refund you are requesting
-
The identification number under which the tax was paid. This may include:
- 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
-
The collection period shown on the tax return for which you are
requesting a refund
- The reason or statutory basis for requesting the refund
Whether you apply online or by mail, you must provide the Department
with documentation to support your refund application. The
Instructions - Application for Refund - Sales and Use Tax
(Form DR-26SN
)
and
Instructions - Application for a Refund - All Other Taxes
(Form DR-26N
)
provide information about the documentation required to process your refund claim.
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 results will be
provided to the Department as described by
Refund Sampling Results (Form DR-370061). Note: The filing of an
Application for Refund - Sales and Use Tax
(Form DR-26S
) initiates the refund process.
For more information, contact the Department's Refund Process at
850-617-8585.
The refund claim must be received by the Department within three years of
the date the tax was paid. Some claims have a different statute of
limitations, such as bad debts (12 months) and repossessed merchandise (12
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 sections.
After submitting an
Application for Refund - Sales and Use Tax
(Form DR-26S) or an
Application for Refund - All Other Taxes
(Form DR-26), you can
check the status of your refund request and send supporting
documentation online. 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.
If the Department denies your refund claim or if you disagree with the
auditor's adjustments to your claim, you may
file a protest
.
