12-24.010. General Administrative Provisions; Voluntary Participation; Confidentiality; Granting of Waivers From Electronic Filing Requirements  


Effective on Thursday, November 12, 2020
  • 1(1) Taxpayers or 4reemployment tax agents 7who need general information concerning the Department’s e-Services can contact the Department at (850)488-6800 or at the Department’s website at www.floridarevenue.com. 28Persons with hearing or speech impairments may call the 37Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).

    46(2) 47Any taxpayer or reemployment tax agent may 54voluntarily 55participate in the 58Department’s e-Services. See Rule 6212-24.004, 63F.A.C., Enrollment. 65Taxpayers may terminate voluntary participation by filing a written notice of termination with 78Account Management 80at least 60 days prior to the due date of the last electronic payment. 94Termination requests 96must be directed to the 101Taxpayer Services, 103Florida Department of Revenue, 1075050 W. Tennessee Street, 111Tallahassee, Florida 32399-0160.

    114(3) The Data Collection Center and its employees are bound by the same confidentiality requirements as the Department under Section 134213.053, F.S.

    136(4)(a) The Department is authorized to waive the requirement that a taxpayer submit tax returns by electronic means, if the taxpayer can establish that he or she is unable to comply with e-filing requirements. To request a waiver the taxpayer must complete and submit Form DR-654, Request for Waiver From Electronic Filing 188(incorporated by reference in Rule 19312-24.011, 194F.A.C.), 195to establish in writing the basis under which such waiver is requested. The Department will verify the information submitted on the form and will respond in writing to the taxpayer after reviewing the form.

    229(b) Grounds for approving a waiver include, but are not limited to:

    2411. Any of the circumstances specified in sections 249202.30(2)(b), 250213.755(9)(a) 251and (b), 253220.21(2) 254or 255443.163(3), F.S.; 257or

    2582. The taxpayer does not have a modem; or

    2673. The taxpayer does not have access to the Internet.

    277(c) A waiver shall be valid for up to two years, and the issuance of a subsequent waiver will be contingent on the taxpayer working with the Department during the current waiver period to address the issues that originally necessitated the issuance of the waiver. The requirement to work with the Department to address the issues that necessitated a waiver means the taxpayer will: discuss existing computer capabilities with the Department; consider any assistance, recommendations, or training the Department offers; and implement any Department recommendation that enables the taxpayer to submit returns by electronic means, unless the taxpayer can establish that the circumstances or reasons as set forth in sections 387202.30(2)(b), 388213.755(9)(a) 389and (b), 391220.21(2) 392or 393443.163(3), 394F.S., continue to apply.

    398Rulemaking Authority 400202.26(3)(a), 401206.485(1), 402213.06(1), 403213.755(8), 404(9), 405220.21(2), 406(3), 407443.1317, 408443.163(1) FS. 410Law Implemented 412202.30, 413206.485, 414213.755, 415220.21(2), 416(3), 417443.163 FS. 419History–New 12-19-89, Amended 1-8-91, 11-17-93, 4-30-02, 10-5-03, 6-1-09, 2-17-15, 11-12-20.