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
Refund Process
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 Refund 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):
- 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
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.
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 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 section.
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
.
