Tax Collection Process

The Florida Department of Revenue begins the collection process when a taxpayer fails to file a return, fails to make a payment, underpays the amount due, files late, pays late, or owes additional money discovered in an audit. A delinquency notice (Notice of Delinquency) is issued when a return is not filed and a bill (Notice of Amount Due) is issued when a return is filed late or additional money is due.

The delinquency notice indicates a return has not been filed, while the initial bill contains a breakdown of the additional amount due. It is extremely important to take prompt action when you receive a delinquency notice or bill. Penalties and interest continue to accumulate until the entire amount of the tax due is paid. If the debt remains unpaid for 90 days, the Department will charge a 10% administrative collection processing fee to cover the costs of collecting the debt.

Failure to resolve the debt may result in your account being sent to a private collection agency. If your account is sent to a private collection agency and the debt includes reemployment tax, you will be charged a separate fee by the collection agency.

The quickest way to resolve a bill is to pay the bill online. If a delinquency notice is received, it is important to file the missing return(s) and pay the tax as soon as possible. Taxpayers who are enrolled to file and pay electronically should submit the missing returns and payments electronically. Taxpayers who are not currently enrolled to file and pay electronically can easily enroll online using the eServices Enrollment application . Once enrolled, a taxpayer will receive a user ID and password that will be available within 48 hours. The taxpayer can then electronically file and pay past-due returns.

A taxpayer who believes a delinquency notice was issued in error, disagrees with a bill amount due, or has already filed or paid the return or bill, should contact the Department immediately to resolve the issue. Call or visit one of the Department's local service centers, or call Taxpayer Assistance at 850-488-6800 Monday-Friday, excluding holidays. If sending written correspondence, include your name, business name, tax type, business partner number, and telephone number.

Failure to respond timely may result in further enforcement actions which could include: filing liens against property, freezing bank accounts, and revoking sales tax registration and/or other professional licenses.