Florida Dept. of Revenue - Chapter 12B-8: Insurance Premium Taxes, Fees and Surcharges (Annual Changes)

Florida Proposed Rules

Rule Number: Rule Title
12B-8.003	Tax Statement; Overpayments

Next Step:	The Department did not receive a request for the August 14, 2025, workshop. Therefore, the workshop has been canceled. The Department will post further updates as they become available.

Forms:	DR-907N: Instructions for Filing Insurance Premium Installment Payment DR-908: Insurance Premium Taxes and Fees Return for Calendar Year 2025 DR-908N: Instructions for Preparing Form DR-908 Florida Insurance Premium Taxes and Fees DR-350900: 2025 Insurance Premium Tax Information for Schedules XII and XIII, Form DR-908

Workshop Information:	August 14, 2025
Draft Rule Language:	August 14, 2025
Notice of Rule Development:	July 31, 2025 (Vol. 51, No. 148)

Purpose: The purpose of the draft amendments to Rule 12-8.003, F.A.C., (Tax Statement; Overpayments), is to make annual changes to insurance premium tax returns and to add the Rural Community Investment Program Credit to the tax returns.