eFile and Pay Reemployment Tax

Employers and Agents: Please Read

The Department’s electronic file and pay system allows a filer to start a tax return, save it without completing it, and return later to finish filing. However, the system does not allow a different entity to start a new return for the same reporting period when a partially completed return already exists.

This limitation is especially important during transitions when an employer hires an agent to file returns on its behalf or changes from one agent to another.

What happens if a return was previously started?

• If the same entity that started and saved the original return logs in again, it can continue working on that return.
• If a different entity attempts to start a new return for the same reporting period, the system will generate an error message.

What should you do if you receive an error message?

1. If the employer started the original return:

   The agent must contact the employer and ask them to delete the partially completed return. The employer should:

   1. Log in to the File and Pay system.
   2. Select Finish a Tax Return/Report under the Online Transactions tab.
   3. Locate the partially completed return for the reporting period in question.
   4. Select the delete function to delete the return.

   Once the partially completed return has been deleted, the agent can attempt to start a new return for that reporting period.

2. If a previous agent started the original return:

   If the original return was started by another agent and not the employer, the agent who currently holds the Power of Attorney (POA) must contact the Florida Department of Revenue's Taxpayer Services for assistance.

   Taxpayer Services: 850-488-6800

   Reminder: Employers and agents should check for partially completed returns before attempting to start a new return for the same reporting period. Taking this step can help prevent filing errors and delays, particularly when changing agents or transferring filing responsibilities.

The reemployment tax user ID is seven digits. Do not enter any leading zeros extending the user ID beyond seven digits. For example, if your user ID is 001234567, enter 1234567. If your user ID is 000987654, enter 0987654.

Log in to the eFile and Pay system below using your User ID and Password to view your reemployment tax rate. If you do not have a User ID and Password, you can enroll for eServices.

For detailed instructions on finding your reemployment tax rate once logged in, see the document View Reemployment Tax Rates in Five Easy Steps.

On September 10, 2026, the Department posted Tax Information Publication #2673B-01 to help employers prepare to file and pay reemployment tax in the new eFile and Pay system. This publication provides information on how to log into the new system, retrieve a forgotten user ID and password, and available resources.

Client Enrollment — Agents are responsible for registering new clients and providing the representation period before filing a reemployment tax report for the client. Agents are also responsible for notifying the Department when they no longer represent an employing unit. This notification must be submitted within 30 days after the representation relationship ends.

Agents must add, delete, or update client information electronically using one of the following methods:

• Use the e-File and e-Pay Enrollment System on the Department’s website.
• Batch Enrollment — If an agent has 100 or more clients to add or delete, the agent may use a batch enrollment file. To request access to the Batch Enrollment Technical Specifications, send an email to Master_Data_Team@floridarevenue.com.

An agent should update client information at least 48 hours prior to submitting a report.

Taxpayers registered with the Florida Department of Revenue have the option of enrolling for an eServices account and recieve a user ID and password. To learn more about the advantages of enrollment, visit Enroll to eFile and Pay.

Enrolled users are eligible to use the "Log In with User ID and Password" button below to efile and pay. All other registered users must use an alternate login button.