It is very important to obtain the client's reemployment tax (RT) account number upon entering into an agent relationship. If the client does not have an RT account number issued by the Florida Department of Revenue, they must register immediately and provide you with that number.

Once you have the RT account number, log in to the Florida Department of Revenue's Agent eFile and Pay webpage as an agent to determine if the number is valid and active. If the client's account is inactive and needs to be reinstated, the client can reinstate their RT account number by completing the online registration.

When an account is inactive and you file by bulk file, the report will reject and show on your manifest. However, you can log in using the client's RT account number and federal employee identification number to file the report separately.

Each agent is responsible for registering new employing units (clients) with the Florida Department of Revenue (Department) prior to filing a reemployment tax report for that client. Registering an employer notifies the Department that an agent has secured a valid Florida Department of Revenue Power of Attorney and Declaration of Representative (Form DR-835), which grants an agent the authority to file reports and receive confidential information on behalf of the client. An agent should register or update the representation dates of a client at least 48 hours prior to submitting a report. This provides the Department adequate time to process and link the client to the agent’s account.

Failure to timely register a client could result in the Department rejecting a reemployment tax return filed by the agent on behalf of the client. If this occurs, the agent must register the client before the Department can accept a return for that client. Rejected returns are typically filed late and could result in additional penalties and collection activities. If an agent receives a new client that is not registered within 48 hours of a due date of a return, the agent may request an extension of time to file for that client. The extension of time must be filed prior to the due date of the return and is valid for 30 days.

In addition to registering new clients, an agent is also responsible for notifying the Department when the agent no longer represents an employing unit. Notification must occur within 30 days of the severed relationship. This will reduce the risk of an agent receiving unauthorized confidential information, which could lead to criminal or civil prosecution.

Agents may add, delete, or change client information as follows:

• Submit a Florida Department of Revenue Reemployment Tax Application for Agent Registration (Form RTS-9) to the Department.
• Submit a Florida Department of Revenue Reemployment Tax Agent/Client Change Form (Form RTS-10) to the Department.
• 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.

Each agent may download a list of all active registered clients from the Department’s file and pay application. Information on accessing registered clients and adding, deleting, or changing client information may be found in the Department’s System Aid for Registered Reemployment Tax Agents.

Corrections to Employer's Quarterly Reports can now be made electronically. If an agent’s client is required to file reports electronically, any corrections to reports must also be filed electronically. Agents needing to make corrections can use one of the following methods:

• Manually make corrections to the report using the Department's Agent eFile and Pay webpage. For more information, please see the Department's Guide to Electronic Submission of Corrections to the Quarterly Report or Other Account Errors (RT-800003).
• Import a complete/correct file to systematically make corrections to the report using the Department's Agent eFile and Pay webpage. See the Department's Reemployment Tax Import File Specification for Flat File Web Import.
• Upload a complete/correct file to systematically make corrections to the report using the Department's SecureNet webpage.

The System Aid for Registered Reemployment Tax Agents has been updated to include information on these processes.

The Florida Department of Revenue has created the System Aid for Registered Reemployment Tax Agents document. This document was designed to help agents better understand and utilize the Department's electronic services.

If an agent serves more than 100 employing units and complies with certain conditions, listed below, that agent may have access to reemployment tax information without first producing a power of attorney. If the agent meets the following criteria, the agent may request a Reemployment Tax Data Release Agreement (Form RT-19) which should be completed and submitted to:

Florida Department of Revenue
Account Management
Mail Stop 1-5730
5050 W Tennessee St
Tallahassee, FL 32399-0160

The agent must:

• Serve as an agent for more than 100 employing units;
• Maintain the Power of Attorney (Form DR-835 ) executed by the employing unit and provide a copy to the Florida Department of Revenue upon request;
• Restrict access to confidential reemployment tax information to specifically authorized personnel in compliance with the provisions of Section 443.1715, Florida Statutes (F.S.); and
• Notify the Department by electronic means within 30 days when the agent no longer represents an employing unit.

Note: The Department may terminate a Reemployment Tax Data Release Agreement if the agent is not in compliance with the terms of the Agreement or any provision of Chapter 443, F.S.