12-26.003. Application for Refund  


Effective on Friday, January 1, 2021
  • 1(1) Except as otherwise provided by Sections 8213.21 9and 10213.345, F.S., 12for the tolling of the refund period, the application for refund required by Section 26215.26, F.S., 28must be filed with the Department within three years after the date the tax was paid, or the right to the refund is barred.

    52(2)(a) Applications for tax refund under those revenue laws enumerated in Section 6472.011(1), F.S., 66shall be deemed complete upon the Department’s receipt of a properly executed application for refund form which contains the information required by Sections 89213.255(2) 90and (3) and 93215.26(2), F.S., 95and this rule.

    98(b) Applications for refund must be filed with the Department by submitting the completed application to the Department:

    1161. Online at taxapps.floridarevenue.com/Refunds/, or

    1212. Mailed to 124the address contained within the application.

    130(3) Form DR-26, Application for Refund (incorporated by reference in Rule 14112-26.008, 142F.A.C.), is the approved refund application for all taxes collected by the Department, except as follows:

    158(a) COMMUNICATIONS SERVICES TAX. A refund claim for communications services tax must be made directly to the dealer that collected that tax, as provided in Section 184202.23, F.S. 186A refund claim may be made to the Department using Form DR-26, Application for Refund, only under the following circumstances:

    2061. The tax for which a refund is requested was self-accrued and remitted directly to the Department, or

    2242. The tax for which a refund is requested was paid by a dealer who subsequently resold the communications services for which the tax was paid and who collected and remitted the tax due on the services resold.

    262(b) CORPORATE INCOME TAX. Refunds claimed under Chapter 220, F.S., must be filed with the Department on the following forms:

    2821. Form F-1120, Florida Corporate Income/Franchise Tax Return, Form F-1120A, Florida Corporate Short Form Income Tax Return, 299or Form F-1120X, Amended Florida Corporate Income/Franchise Tax Return 308(all forms incorporated by reference in Rule 31512C-1.051, 316F.A.C.).

    3172. Form DR-26, Application for Refund, only for refunds claimed for amounts deposited by the Department in error or for a duplicate payment of the final corporate return filed with the Department.

    349(c) ESTATE TAX. Application for all refunds claimed under Chapter 198, F.S., must be made with the Department on a Florida Estate Tax Return for Residents, Nonresidents and Nonresident Aliens (form F-706, incorporated by reference in Rule 38612C-3.008, 387F.A.C.).

    388(d) INSURANCE PREMIUM TAXES, FEES, AND SURCHARGES. Refunds claimed under Chapter 624, F.S., must be filed with the Department on the following forms:

    4111. Form DR-908, Insurance Premium Taxes and Fees Tax Return (incorporated by reference in Rule 42612B-8.003, 427F.A.C.).

    4282. Form DR-26, Application for Refund, only for refunds claimed for amounts deposited by the Department in error or for a duplicate payment of the final insurance premium tax return filed with the Department.

    462(e) MOTOR AND OTHER FUEL TAXES. For forms required for refunds of taxes imposed under Chapter 206, F.S., see rule Chapter 12B-5, F.A.C., Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and Pollutants.

    497(f) SALES AND USE TAX, DISCRETIONARY SALES SURTAX, SURCHARGES, AND FEES. A refund claimed for sales and use taxes, discretionary sales surtaxes, surcharges, and fees imposed or administered under Chapter 212, F.S., must be filed with the Department on Form DR-26S, Application for Refund-Sales and Use Tax (incorporated by reference in Rule 54912-26.008, 550F.A.C.).

    551(4) Applications for refund that are not properly completed will not be considered filed for the purpose of tolling the statutory provisions of Section 575215.26, F.S., 577or for the purpose of the payment of interest under the conditions prescribed in Sections 592213.235 593and 594213.255, F.S. 596The Department will notify the applicant of the incomplete application and the necessary actions, corrections, of information needed to complete it within 30 consecutive calendar days of receiving the incomplete application. For the purposes of this rule, a completed application is defined as an application which contains all of the following information:

    648(a) The taxpayer’s current business name, and business mailing address;

    658(b)1. The taxpayer’s federal taxpayer identification number, 665or social security number, business partner number, 672Florida tax registration 675or license 677number, and/or audit number, if available;

    6832. Social security numbers are used by the Florida Department of Revenue as unique identifiers for the administration of Florida’s taxes. Social security numbers obtained for tax administration purposes are confidential under Sections 716213.053 717and 718119.071, F.S., 720and not subject to disclosure as public records. Collection of social security numbers is authorized under state and federal law. Visit the Department’s website at www.floridarevenue.com and select “Privacy Notice” for more information regarding the state and federal law governing the collection, use, or release of social security numbers, including authorized exceptions;

    772(c) The tax years or tax periods to which the refund applies;

    784(d) The type of tax and the specific refund amount requested;

    795(e) Information 797and documentation that 800will enable the Department to 805determine eligibility for the refund and 811the amount of the refund 816claim due818.

    819(f) An explanation of the basis for requesting the refund;

    829(g) The name and business mailing address of the correct payee;

    840(h) The signature of either the payee, or an officer of the firm or corporation listed as payee.

    858Rulemaking Authority 860213.06(1) FS. 862Law Implemented 86495.091(3), 865198.29(1), 866199.232(5), 867202.23, 868213.21, 869213.235, 870213.255, 871213.34, 872213.345, 873215.26, 874220.725, 875624.5092, 876624.511, 877624.518 FS. 879History–New 11-14-91, Amended 4-18-93, 4-18-95, 4-2-00, 10-4-01, 9-28-04, 4-16-18, 1-1-21 .