RULE NO.:RULE TITLE:
12-24.004Enrollment
NOTICE OF CHANGE
Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 40, No. 225, November 19, 2014 issue of the Florida Administrative Register.
These changes are in response to written comments received from the staff of the Joint Administrative Procedures Committee, requesting that the Department provide in the rule language the information requested via the Department’s online application for e-services, or that the Department promulgate the online application as a form. This list of information was removed from the rule for simplification purposes in the proposed amendments to the rule. The changes in this Notice add back the stricken language which lists the information requested by the Department when a taxpayer applies for e-services, whether the taxpayer applies online or by paper. The language being modified is in revised subsection (2) of Rule 12-24.004, F.A.C., and will now read as follows:
12-24.004 Enrollment.
(2)(3) Enrollment for the e-Services Program requires the submission of the following information:
(a) The taxpayer’s or reemployment unemployment tax agent’s business entity name;
(b) The taxpayer’s or reemployment unemployment tax agent’s tax identification numbers assigned by the federal government and the Department, including tax account number if different from the tax identification numbers. Social Security Numbers are used by the Department as unique identifiers for the administration of Florida’s taxes. Social Security Numbers obtained for tax administration purposes are confidential under Sections 213.053 and 119.071, F.S., and not subject to disclosure as public records.
(c) Tax type;
(d) The name, mailing address, telephone number, fax number, and e-mail address of a contact person who is responsible for electronic payments and/or electronic filing of returns for the taxpayer’s or reemployment unemployment tax agent’s business;
(e) Whether the contact person is an employee of the business or an independent tax preparer;
(f) If completed by an independent tax preparer or an reemployment unemployment tax agent, the preparer’s taxpayer identification number or reemployment unemployment tax agent number;
(g) The tax and/or fee type(s) for which the taxpayer or reemployment unemployment tax agent is enrolling;
(h) The filing and payment method the taxpayer or reemployment unemployment tax agent requests; and
(i) The taxpayer’s banking information, including the taxpayer’s bank name, the bank routing number(s), the taxpayer’s bank account number(s), and information stating whether the account is a savings or checking account and whether the account is a business account or a personal account (this information is not required if the taxpayer is requesting the ACH-credit method); and.
