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Disaster Planning for Department of Revenue Taxes and Tax Documents

Preparing for an event that could cause damage to your business and important documents is vital. Protect your financial and tax records by following these simple steps:

Use paperless recordkeeping for financial and tax records, if possible.
- If you have paper documents, secure important documents, and make copies. Taxpayers should place important paper documents (including tax returns and employee payroll records) inside waterproof containers in a secure space. Copies should be kept by a trusted person in a location outside the area where the business records are kept. Scan paper copies for backup storage on electronic media such as a flash drive that provides security and portability.
- Rebuild documents. Reconstructing records after a disaster may be required for tax purposes, getting federal assistance, or insurance reimbursement. Businesses who have lost some or all of their records during a disaster can visit the Internal Revenue Service’s Reconstructing Records webpage as one of their first steps.
- Request copy of records from the Department of Revenue. Request copies of tax returns filed with the Department by submitting a Request for Copy of Tax Return (Form DR 841).
Document valuables and business equipment. Current photos or videos of a business’s contents can help support claims for insurance or tax benefits after a disaster. All property, especially expensive and high value items, should be recorded.
Create or update continuity of operations and emergency plans.

Additional Disaster Planning Information for Fuel and Pollutant Taxes

Temporary Fuel Tax Licenses - Visit the Department's Florida Fuel Tax webpage and see information about Temporary Fuel Tax License Issued During a Disaster or Declared State of Emergency in the dropdown menu.
Dyed Fuel Used On-Road – Check for specific information about a named disaster on the General Tax Administration’s homepage. On this page, a statement similar to the following will be posted to provide specific information related to the named disaster:

Due to the threat or aftermath of (named disaster), the Florida Department of Revenue is allowing the temporary use of dyed diesel fuel in highway vehicles operated on the roads of Florida. The temporary waiver is effective immediately and will continue through (specified date). However, the on-road use of dyed diesel fuel is subject to Florida fuel taxes at the rate of XXX cents per gallon. Licensed wholesalers and terminal suppliers are responsible for collecting these taxes on dyed diesel fuel sold to consumers, retail dealers, or resellers if the product is sold for on-road use. Sales between licensed dealers (terminal supplier to wholesaler, terminal supplier to terminal supplier, wholesaler to terminal supplier) are not taxable.

Additional Disaster Planning Tips for Reemployment Tax

Benefits may not be chargeable for certain employers

Contributory employers should know that reemployment assistance benefits paid to ex-workers may not be chargeable to the employer under the circumstances listed below. (Note: The employer still needs to timely provide the Department of Commerce with separation information and, if needed, timely protest benefit charges.)

If an individual is separated from work as a direct result of a natural disaster declared under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, 42 U.S.C. ss. 5121 et seq., benefits subsequently paid to the individual based on wages paid by the employer before the separation may not be charged to the employment record of the employer.
If an individual is separated from work as a direct result of an oil spill, terrorist attack, or other similar disaster of national significance, not subject to a declaration under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, benefits subsequently paid to the individual based on wages paid by the employer before the separation may not be charged to the employment record of the employer.

In addition, Public Employers should note that employment subject to reemployment tax does not include service performed as an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar emergency. See 443.1216(4)(c) Florida Statutes.