To update Reemployment Tax forms and rules, by renaming forms in accordance with statutory changes; removing obsolete forms; replacing references to unemployment with reemployment; replacing references to the Department with DOR; providing the ...

 

DEPARTMENT OF ECONOMIC OPPORTUNITY

Division of Workforce Services

RULE NOS.:RULE TITLES:

73B-10.023General Reporting Information

73B-10.024Employer Registration Reports and Determinations of Liability

73B-10.025Reports Required of Liable Employers

73B-10.026Determinations to Liable Employers

73B-10.028Delinquent Accounts

73B-10.031Succession and Transfer of Unemployment Experience

73B-10.032Employing Unit Records

73B-10.035Protests of Liability, Assessment, Reimbursements, and Tax Rate - Special Deputy Hearings

73B-10.036Unemployment Compensation Tax for Indian Tribes

73B-10.037Public Use Forms

PURPOSE AND EFFECT: To update Reemployment Tax forms and rules, by renaming forms in accordance with statutory changes; removing obsolete forms; replacing references to unemployment with reemployment; replacing references to the Department with DOR; providing the location of forms; defining relationships between certain business entities; and updating the process for filing certain forms.

SUMMARY: These rules will address the Reemployment Tax of the Florida Reemployment Assistance Program. These rules will provide forms and applications for individuals and employers to file documents necessary for the administration of Reemployment Tax in Florida. These rules will also clarify relationships between certain business entities.

SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:

The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the Agency.

The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: The Agency has performed a review of the statutory requirements and has determined that its proposed rules have no adverse impact or regulatory costs which exceed any of the criteria established in Section 120.541(2)(a), Florida Statutes. The rules are therefore expected be able to take effect without the need of being ratified by the Legislature.

Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

RULEMAKING AUTHORITY: 443.1315(7), 443.1317, 443.171(2) FS.

LAW IMPLEMENTED: 120.569, 120.57(1), (2), 443.036(18), (19), (20), (21), 443.071(2), (3), 443.121(4), 443.1215, 443.1216, 443.131(3), 443.1312, 443.1313, 443.1315, 443.141(2), (2)(b), (3), 443.151(3)(c), (d), (4)(b), 443.163, 443.171(1), (5), (6), (7), (8), (9) FS.

A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: TBD

PLACE: TBD

Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 5 days before the workshop/meeting by contacting: Michael Golen, [phone]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Michael Golen, Office of the General Counsel, [phone]

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

73B-10.023 General Reporting Information.

(1) Filing date. The postmark date will be the filing date of any report, protest, appeal, or other document mailed to the DEO or DOR. The term “postmark date” includes the postmark date affixed by the United States Postal Service or the date on which the document was delivered to an express service or delivery service for delivery to DEO or DOR. The date of receipt will be the filing date of any report, protest, appeal, or other document faxed to DEO or DOR. It is the responsibility of each employing unit to maintain a current address of record with DOR the Department. It is the responsibility of each claimant to maintain a current address of record with DEO throughout the benefit year or extended benefit period.

(2) through (3) No change.

(4) Incomplete reports.

(a) No change.

(b) DOR will notify Notification to employers of incomplete reports will be issued by DOR by letter and specify the information that is erroneous, incomplete, or insufficient. or by one of the following forms:

1. Form UCTFL06A, Incomplete Report Notice, or

2. Form UCTFL13A, Missing Wage Report.

Both forms are incorporated by reference in Rule 73B-10.037, F.A.C.

(5) Amended and Corrected Reports.

(a) No change.

(b) Corrected Quarterly or Annual Reports. Corrections to quarterly or annual reports must be made on Form RT-8A UCT-8A, Correction to Employer’s Quarterly or Annual Domestic Report, incorporated by reference in Rule 73B-10.037, F.A.C.

(6) Extensions of Time for Filing Reports. Pursuant to Sections 443.141(1)(b) and 443.141(2)(a), F.S., when a written request for an extension of time for filing a required report is received prior to the report’s delinquent date, DOR will grant an extension not to exceed 30 days, if good cause has been shown. Reports received within an approved extension period will be considered timely.

Rulemaking Authority 443.1317 FS. Law Implemented 443.131, 44.141, 443.171 FS. History–New 8-25-92, Amended 12-28-97, Formerly 38B-2.023, Amended 1-19-03, 7-18-06, Formerly 60BB-2.023, Amended__________.

 

73B-10.024 Employer Registration Reports and Determinations of Liability.

(1) Employer Registration Report.

(a) Each employing unit must file an employer registration report with DOR on Form DR-1, Application to Collect and/or Report Tax in Florida Business Tax Application, incorporated by reference in Rule 12A-1.097 73B-10.037, F.A.C.

(b) through (c) No change.

(2) No change.

Rulemaking Authority 443.1317, FS. Law Implemented 443.131, 443.141(2), 443.171(5) FS. History–New 8-25-92, Formerly 38B-2.024, Amended 1-19-03, 7-18-06, Formerly 60BB-2.024, Amended__________.

 

73B-10.025 Reports Required of Liable Employers.

(1) Employer’s Quarterly Reports.

(a) Each contributing and reimbursing employer must file quarterly reports on Form RT-6 UCT-6, Employer’s Quarterly Report, incorporated by reference in Rule 73B-10.037, F.A.C., unless the employer solely employs workers who perform domestic services and has been approved by DOR to file reports annually pursuant to Section 443.131(1), F.S. Payrolling, as defined in Rule 73B-10.022, F.A.C., is not permitted. Employers that engage in payrolling are subject to the penalties set forth in Section 443.131(3)(g), F.S.

(b) Each quarterly report must:

1. Be filed with DOR by the last day of the month following the calendar quarter to which the report applies, except for reports filed by electronic means, which are to be filed as provided in Rule 73B-10.023, F.A.C. However, an employer reporting for the first time will have late penalty charges waived if the employer filed the required reports within is authorized 15 consecutive calendar days from the notification date of liability and has good reason for failing to previously file the returns to submit reports for previous calendar quarters without incurring penalty charges; and

2. Be filed for each calendar quarter during which the employer was liable, even if no contributions are payable. If there was no employment during the calendar quarter to which the report applies, the report must be completed to so reflect; and

3. Include wages paid at regular and irregular intervals during the calendar quarter; and

4. Include commissions and bonuses and the cash value of all remuneration paid in any medium other than cash during the calendar quarter.

(2) Reports of Change in Status.

(a) Sale, transfer, cessation, or other disposition of a business or part of a business. Each liable employer must report any change in status to DOR using Form RTS-3 UCS-3, Employer Account Change Form, incorporated by reference in Rule 73B-10.037, F.A.C., or by writing to DOR. The report must be signed by a person with authority to submit such reports and:

1. through 5. No change.

(b) Other Changes. Employers must report changes to business name, address, ownership, officers, legal entity status (such as from sole proprietorship to corporation or from partnership to limited liability company), and business operations in the manner required on Form RTS-3 UCS-3, Employer Account Change Form, incorporated by reference in Rule 73B-10.037, F.A.C., or by writing to DOR.

(3) Special Reports.

(a) Employee Leasing Company Reports.

1. No change.

2. Electronic Filing Required. Each employee leasing company that has 30 or more client companies as of October 1, 2009, must file the report electronically with the U.S. Bureau of Labor Statistics. Each electronic report shall be submitted in the format specified by the Bureau of Labor Statistics of the United States Department of Labor, Quarterly Census of Employment and Wages, Electronic Data Reporting, Appendix E – MWR File Format (PEO). This file format, together with its instructions, are incorporated herein by reference and may be obtained online at http://www.bls.gov/cew/cewedr11.htm (last modified Sept. 27, 2005). The sum of the employment data and the sum of the wage data in this report must match the employment and wages reported on in Form RT-6 UCT-6, Employer’s Quarterly Report.

3. through 4. No change.

5. Filing Date. The first quarterly report required by subparagraph 1 is due no later than October 31, 2010. Each subsequent quarterly report must be filed by the last day of the month immediately following the end of the calendar quarter - ; i.e., April, July, October, and January of each year. Delinquent reports are subject to penalties pursuant to Section 443.141(1)(b), F.S. If an employee leasing company fails to timely file the quarterly reports required by this rule, the DEO will report the employee leasing company to DOR and to the Department of Business and Professional Regulation.

(b) Report of Work and Earnings. During an investigation of eligibility for benefits, an employing unit must, if requested by DEO or DOR, complete Form RTS-8 UCS-8, Firm’s Statement of Claimant’s Work and Earnings, incorporated by reference in Rule 73B-10.037, F.A.C.

(c) Independent Contractor Questionnaire. An employing unit must, if requested by DEO or DOR, complete Form RTS-6061 UCS-6061, Independent Contractor Analysis, incorporated by reference in Rule 73B-10.037, F.A.C., when additional information is necessary to establish whether workers are employees or independent contractors.

(d) Annual Reporting of Certain Domestic Workers.

1. Application. An employer whose employees perform only domestic services may elect to report wages and pay taxes annually instead of quarterly, pursuant to Section 443.131(1), F.S., by completing and filing application Form RT-7A UCT-7A, Application for Annual to Select Filing Period for Employers of Domestic Who Employ ONLY Employees Who Perform Domestic Services, incorporated by reference in Rule 73B-10.037, F.A.C., with DOR by December 1 of the year preceding the calendar year the annual reporting period will begin. DOR will issue written notification of approval or denial to the applicant within 30 days after receipt of a completed application. An employer whose application is approved does not need to resubmit an application for consecutive subsequent years. An employer whose application is denied will have 20 days from the mailing date of the notification of denial to file a written protest with the DOR. The protest will be governed by the provisions of Rule 73B-10.035, F.A.C.

2. An employer who is approved must report wages and pay taxes annually by filing Form RT-7, Employer’s Reemployment Tax Annual Report for Employers of Domestic Employees Only, incorporated by reference in Rule 73B-10.037, F.A.C. UCT-7, in accordance with the instructions contained on the form. However, an employer required to file by electronic means must file Form RT-7 UCT-7, Annual Report for Employers of Domestic Employees Only, by electronic means and concurrently pay taxes by electronic means in accordance with subsection 73B-10.023(2) and paragraph 73B-10.027(2)(a), F.A.C.

3. An employer who ceases to qualify for annual reporting and payment or voluntarily discontinues annual reporting and payment or is terminated from the annual reporting and payment program for failure to timely furnish wage information must file with DOR, no later than the last day of the month following the calendar quarter in which the disqualification or termination occurred, all quarterly wage and tax reports due for all completed calendar quarters and pay all amounts due. Any request to discontinue annual reporting must be submitted in writing to DOR and include the employer’s reemployment unemployment tax account number and the date the discontinuation is to be effective. An employer whose participation has been terminated by DOR will have 20 days from the mailing date of the notice of termination to file a written protest with DOR. Pending the final resolution of the protest, the employer must timely file quarterly reports and pay all taxes due. The protest will be governed by the provisions of Rule 73B-10.035, F.A.C.

4. Reapplication.

a. An employer who terminates or is disqualified from annual reporting and payment may reapply by completing and filing Form RT-7A UCT-7A, Application to Select Filing Period for Employers Who Employ ONLY Employees Who Perform Domestic Services, with DOR no later than December 1 of the year following disqualification or termination. Upon re-application, an employer who timely furnished all required wage information and paid taxes due will be reconsidered for annual reporting effective January 1 of the calendar year following re-application.

b. An employer of domestic employees who ceased to participate in annual reporting pursuant to a voluntary written request, may reapply by completing and filing Form RT-7A UCT-7A with DOR no later than December 1 of the year following disqualification or termination to be considered for annual reporting of wages and paying taxes commencing January 1 of the following year.

Rulemaking Authority 443.1317 FS. Law Implemented 443.036(18), 443.1216, 443.131, 443.141, 443.163, 443.171(5) FS. History–New 8-25-92, Formerly 38B-2.025, Amended 1-19-03, 7-18-06, 2-24-10, Formerly 60BB-2.025, Amended__________.

 

73B-10.026 Determinations to Liable Employers.

(1) Notice of Benefits Paid and Charged, Invoiced, or Credited. A statement mailed to the employer within 30 days after the end of each calendar quarter will include the name and social security number of each claimant for whom benefits were charged, invoiced, or credited to the employer’s account during the previous calendar quarter. Notification to contributing employers is provided on Form RT-1 UCT-1, Notice of Benefits Paid. Notification to reimbursing employers is provided on Form RT-29 UCT-29, Reemployment Tax Unemployment Compensation Reimbursement Invoice. Both forms are incorporated by reference in Rule 73B-10.037, F.A.C.

(a) through (c) No change.

(2) Determination of Tax Rate Pursuant to Computation of a Benefit Ratio. When an employer first becomes eligible for computation of a benefit ratio as provided in Section 443.131(3)(b), F.S., the Department will:

(a) Notify the employer of the contribution rate by use of Form RT-20 UCT-20, Reemployment Unemployment Tax Rate Notice, incorporated by reference in Rule 73B-10.037, F.A.C., at least 15 days before the end of the calendar quarter for which the rate is effective.

(b) No change.

(3) Determination of Audit Findings. DOR will notify employers of the results of audit findings on Form UCTFL16F, incorporated by reference in Rule 73B-10.037, F.A.C.

(4) Determination of Employment Status. DOR will issue determinations to notify employers regarding whether services performed by individuals or classes of workers were in statutorily covered employment, were exempt from reemployment assistance unemployment insurance coverage, were performed by employees, or were performed by independent contractors.

Rulemaking Authority 443.1317 FS. Law Implemented 443.131(3), 443.1312, 443.1313, 443.141(2)(b), 443.151(3)(c), (d), (4)(b) FS. History–New 8-25-92, Formerly 38B-2.026, Amended 1-19-03, 7-18-06, Formerly 60BB-2.026, Amended__________.

 

73B-10.028 Delinquent Accounts.

(1) through (2) No change.

(3) Notice of Indebtedness Affecting Tax Rates.

(a) Notice of indebtedness will be issued by DOR mailed on Form UCT-27, Notice of Amount Due, incorporated by reference in Rule 73B-10.037, F.A.C. The notice Notice will be mailed at least thirty days prior to the effective date of rating to each employer whose tax rate may be affected. Such indebtedness must be paid by the last day of the calendar quarter in which notification was mailed.

(b) No change.

(4) No change.

Rulemaking Authority 443.1317 FS. Law Implemented 443.121(4), 443.131, 443.1312, 443.1313, 443.1315, 443.141 FS. History–New 8-25-92, Amended 12-23-98, Formerly 38B-2.028, Amended 1-19-03, 7-18-06, Formerly 60BB-2.028, Amended___________.

 

73B-10.031 Succession and Transfer of Reemployment Unemployment Experience.

(1) No change.

(2) Voluntary Transfer of Tax Rate.

(a) Requirements for Voluntary Transfer of Employment Records.

1. Timely Written Notification to DOR. A successor employer must notify DOR in writing of a total or partial succession within 90 days after the date the succession commenced or any application for transfer of employment records will be denied. Notification may be made on Form DR-1, Application to Collect and/or Report Tax in Florida Business Tax Application, incorporated by reference in Rule 12A-1.097, F.A.C., or RTS-1S UCS-1S, Report to Determine Succession and Application for Transfer of Experience Rating Records, both of which are incorporated by reference in Rule 73B-10.037, F.A.C. If the initial written notification is not on Form RTS-1S UCS-1S or Form RTS-1S UCS-1S is incomplete, a completed Form RTS-1S UCS-1S must be filed within 30 days after DOR mails written notification of the requirement to the employer, or the application for transfer of employment records will be denied.

2. Time Limit for Application to transfer employment records. Pursuant to Section 443.131(3)(f)(h)1., F.S., DOR will notify each successor who was not an employer prior to the succession of its liability and the right to apply for transfer of the predecessor’s employment records. DOR will issue written notification to each successor who was already an employer of the right to apply for transfer of the predecessor’s employment records. The successor must file a written application for transfer of the predecessor’s employment records within 30 days from the mailing date of DOR’s written notification or the application will be denied.

3. through 4. No change.

(b) Partial Succession.

1. In addition to the provisions of subsection (1) and paragraph (2)(a) of this rule, a partial successor must submit information from the predecessor’s records regarding all employees who worked in the unit being transferred during any part of the 14 calendar quarters immediately preceding and up to the date the succession commenced, by completing and submitting Form RTS-1SA, UCS-1SA “List of Employees to be Employed in the Transferred, Unit” within 30 days after the DOR mails written notification of the RTS-1SA UCS-1SA requirement to the employer, or the application will be denied. Form RTS-1SA UCS-1SA is incorporated by reference in Rule 73B-10.037, F.A.C. If 10 or more employees were transferred, filing of the RTS-1SA UCS-1SA must be by electronic means in accordance with the provisions of Chapter 12-24, F.A.C.

2. through 3. No change.

4. Upon receipt of a complete, timely Form RTS-1SA UCS-1SA, DOR will identify the employment records to be transferred, based on wages and benefit charges associated with the transferred employees, and issue written notification of the determination to the predecessor and successor employers. The transferred employment records will be applied to the successor’s records in the same calendar quarter that they are removed from the predecessor’s records. The successor will be liable for charges associated with benefits paid to transferred employees for any claim based on wages paid by the predecessor. DOR’s determination will become final and binding unless the successor or predecessor files a written request for reconsideration or appeal within the time permitted on the determination issued by DOR. Once the determination becomes final, no changes to the application or request for transfer of employment records will be permitted. DOR will revoke a previously approved transfer within three (3) years of the date of the partial succession if DOR determines the predecessor or successor submitted materially inaccurate or incomplete information.

(c) No change.

(3) Mandatory Transfer of Employment Records. Each employer must notify DOR in writing of any total or partial transfer of trade or business within 90 days after the date of transfer if there was any common ownership, management, or control of the two employers at the time of the transfer. For the purpose of implementing Section 443.131(3)(g), F.S.:

(a) through (i) No change.

(j) In determining whether common management, ownership, or control exists, DOR may consider common relationships between owners or persons who exert control over or occupy management positions in the businesses under consideration. For purposes of this rule, a common relationship exists when persons are related to each other by adoption, marriage, step-relationships, direct line blood relationships, such as grandchild, child, parent, grandparent (lineal consanguinity), or common ancestry, such as brothers, sisters, aunts, uncles, nieces, and nephews, (collateral consanguinity to the third degree) adoption. A common relationship is also deemed to exist between affiliated groups as defined by Section 199.023(8), F.S., and between affiliated corporations as defined in Section 1504(a) of the Internal Revenue Code.

(k) through (n) No change.

(o) If the transfer of trade or business involved a partial transfer of workforce and common ownership, management, or control, information from the predecessor’s records must be submitted regarding all employees being transferred who worked for the transferred unit(s) or position(s), predecessor during any part of the 14 calendar quarters immediately preceding and up to the date the succession commenced, by completing and submitting Form RTS-1SA, UCS-1SA “List of Employees to be Employed in the Transferred, Unit” within 30 days after DOR mails written notification of the RTS-1SA UCS-1SA requirement to the employer. If 10 or more employees were transferred, filing of the RTS-1SA UCS-1SA must be by electronic means in accordance with the provisions of Chapter 12-24, F.A.C. If the successor employer cannot provide the information required on the RTS-1SA UCS-1SA despite a good faith effort to obtain the information, DOR will combine the employment records of the employers to determine the tax rate. However, if an employer knowingly fails to provide the required information in the manner required by this paragraph, DOR will impose the maximum rate in accordance with Section 443.131(3)(g)3.a., F.S. Additionally, if DOR determines an employer knowingly violated Section 443.131(3)(g), F.S., DOR will not give effect to the taxable wages paid by the predecessor in determining whether the taxable wage base of the first $7,000 is met and will restart the taxable wage base for the individuals at zero.

(p) through (r) No change.

Rulemaking Authority 443.1317 FS. Law Implemented 443.036(18), (20), 443.1215, 443.131(3) FS. History–New 8-25-92, Amended 12-7-97, Formerly 38B-2.031, Amended 1-19-03, 7-17-06, Formerly 60BB-2.031, Amended__________.

 

73B-10.032 Employing Unit Records.

(1) through (3) No change.

(4) Power of Attorney. An employing unit may authorize its representative to receive confidential tax records or information by submitting a power of attorney to DOR with the Department. DOR prescribes Form DR-835, “Power of Attorney and Declaration of Representative” (Rev. 07/06), incorporated by reference in Rule 12-6.0015 60BB 2.037, F.A.C.

Rulemaking Authority 443.1317 FS. Law Implemented 443.071(2), (3), 443.141(2), 443.171 FS. History–New 8-25-92, Formerly 38B-2.032, Amended 1-19-03, 7-18-06, 12-27-06, Formerly 60BB-2.032, Amended_________.

 

73B-10.035 Protests of Liability, Assessment, Reimbursements, and Tax Rate – Special Deputy Hearings.

(1) Filing a Protest. Protests of determinations of liability, assessments, reimbursement requirements, and tax rates are filed by writing to DOR of Revenue in the time and manner prescribed on the determination document. Upon receipt of a written protest, DOR will issue a redetermination if appropriate. If a redetermination is not issued, the letter of protest, determination, and all relevant documentation will be forwarded to the Office of Appeals, Special Deputy Section, in DEO for resolution.

(2) Each protest is to contain:

(a) The employer account number assigned to the Petitioner by DOR of Revenue;

(b) through (g) No change.

(3) through (22) No change.

Rulemaking Authority 443.1317, 443.171(2) FS. Law Implemented 120.569, 120.57(1), (2), 443.036(19), (20), (21), 443.131(3), 443.141(2), (3), 443.151, 433.171(1), (6), (7), (8), (9) FS. History–New 8-25-92, Formerly 38B-2.035, Amended 1-19-03, 7-18-06, Formerly 60BB-2.035, Amended___________.

 

73B-10.036 Reemployment Unemployment Compensation Tax for Indian Tribes.

(1) Each liable Tribe or tribal unit that elects to make reimbursements in lieu of contributions must submit a completed Form RT-28T form UCT-28T, Indian Tribe Election of Payment Method Under the Florida Reemployment Tax Unemployment Compensation Law, in accordance with Sections 443.1312, and 443.1315, F.S. The Tribe or tribal unit must also submit a surety bond on Form RT-40, Indian Tribe Reemployment Tax Surety Bond. The surety bond must be issued by a bonding company or insurance company authorized by the Department DOR of Insurance to do business in this state. If the bond is signed by an out-of-state agent it must be countersigned by a Florida resident agent. The surety bond must be submitted on Form RT-40 form UCT-40 within 90 days of the effective date of an Indian tribe or tribal unit’s election to make reimbursements in lieu of contributions. The bond must be effective as of January 1 of that calendar year. DORwill not grant final approval of the election application until the bond is timely received and approved. The bond is to be conditioned upon the Indian tribe or tribal unit’s timely compliance with the payment provisions of Section 443.1315, F.S. Forms RT-28T and RT-40 UCT-28T, and UCT-40 are hereby incorporated by reference in Rule 73B-10.037, F.A.C., and are available by:

(a) Writing to the Florida Department of Revenue, Central Registration-Unemployment Tax, Post Office Box 6510, Tallahassee, Florida 32314-6510;

(b) Faxing a request to the Department of Revenue’s Unemployment Tax Registration Unit at [phone];

(c) Calling the Department of Revenue’s Unemployment Tax Registration Unit at [phone]; or

(d) Dialing the TDD number for the Department of Revenue at [phone] for persons with hearing or speech impairments.

(2) through (3) No change.

Rulemaking Authority 443.1315(7), 443.1317 FS. Law Implemented 443.1315 FS. History–New 7-29-03, Amended 7-18-06, Formerly 60BB-2.036, Amended___________.

 

(Substantial rewording of Rule 73B-10.037 follows. See Florida Administrative Code for present text.)

 

73B-10.037 Public Use Forms.

(1) The following forms and instructions are employed by DOR in its dealings with the public related to Chapter 443, F.S. These forms are hereby incorporated by reference in this rule.

(2) Copies of these forms are available, without cost, by one or more of the following methods: 1) downloading the form from the DOR’s Internet site at www.myflorida.com/dor/forms; or, 2) calling DOR at [phone], Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 3) visiting any local Department of Revenue Service Center; or, 4) writing the Florida Department of Revenue, Taxpayer Services, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at [phone] (Voice) and [phone] (TTY).

 

Form NumberTitleEffective Date

(3)(a) RT-6 Employer’s Quarterly Report (R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(b) RT-6AEmployer’s Quarterly Report Continuation Sheet

(R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(c) RT-6EWEmployer’s Quarterly Report for Employees Contracted

to Governmental or Nonprofit Educational Institutions

(R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(d) RT-6NEmployer’s Quarterly Report Instructions (R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(e) RT-6NFEmployer’s Quarterly Report for Out-of-State Taxable

Wages (R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(4)(a) RT-7Employer’s Reemployment Tax Annual Report for

Employers of Domestic Employees Only (R. 12/12)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(b) RT-7AApplication for Annual Filing for Employers of Domestic

Employees (R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(5) RT-8ACorrection to Employer’s Quarterly or Annual Domestic

Report (R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(6)(a) RT-28Election of Nonprofit Organization Method of Payment

Under the Florida Reemployment Tax Law (R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(b) RT-28GElection of Public Employer Method of Payment Under the

Florida Reemployment Tax Law (R. 03/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(c) RT-28TIndian Tribe Election of Payment Method Under the

Florida Reemployment Tax Law (R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(7) RT-40Indian Tribe Reemployment Tax Surety Bond (R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(8) RT-89Reemployment Tax Instructions for Excess Wage

Computation (R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(9) RTS-1CInformation for Nonprofit Organizations (R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(10)(a) RTS-1SReport to Determine Succession and Application

for Transfer of Experience Rating Records (R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(b) RTS-1SAList of Employees to be Transferred (R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(11) RTS-2 Voluntary Election to Become an Employer Under the

Florida Reemployment Tax Law (R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(12) RTS-3Employer Account Change Form (R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(13) RTS-5 Application to Terminate Reemployment Tax Account

(R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(14)(a) RTS-6Employer’s Reciprocal Coverage Election (R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(b) RTS-6AEmployer’s Reciprocal Coverage Election Supplemental

Attachment (R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(c) RTS-6BEmployee Notice for Reemployment Tax Coverage

(Employer’s Reciprocal Coverage Election) (R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(d) RTS-6CEmployee’s Consent Form Reciprocal Coverage Election

(R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(15) RTS-8Firm’s Statement of Claimant’s Work and Earnings

(R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(16) RTS-9Reemployment Tax Application for Agent Registration

(R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(17) RTS-10Reemployment Tax Agent/Client Change Form (R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(18) RTS-70Application for Common Paymaster (R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(19) RTS-71Quarterly Concurrent Employment Report (R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(20) RTS-72Affidavit of Concurrent Employment (R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

(21) RTS-6061Independent Contractor Analysis (R. 01/13)__

(http://www.flrules.org/Gateway/reference.asp?No=Ref-___)

Rulemaking Authority 443.1317 FS. Law Implemented 443.131, 443.141, 443.171(5) FS. History–New 1-19-03, Amended 7-8-04, 7-18-06, 12-27-06, Formerly 60BB-2.037, Amended________.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Michael Golen, Office of the General Counsel

NAME OF SUPERVISOR OR PERSON WHO APPROVED THE PROPOSED RULE: Jesse Panuccio

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: February 9, 2014

DATE THE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: January 14, 2014