Form Dr-225 1/16 -Documentary Stamp Tax Return For Registered Taxpayers' Unrecorded Documets printable pdf download

DR-225

Documentary Stamp Tax Return

R. 01/16

For Registered Taxpayers’

Rule 12B-4.003

Unrecorded Documents

Florida Administrative Code

Effective 01/16

Mail to:

FLORIDA DEPARTMENT OF REVENUE

5050 W TENNESSEE ST

Certificate #:

TALLAHASSEE FL 32399-0170

Business Partner #:

Contract Object #:

Name and address if not preprinted:

FEIN:

Reporting Period:

Location Address:

A return must be filed even if no tax is due or EFT payment sent.

Return due date:

Who must file a tax return? Every person who executes or issues instruments

Bonds: Tax is calculated at $.35 per $100 or portion thereof. Tax is due on the

as described below, and is registered with the Department of Revenue, must

original issuance of bonds in Florida, based on the face value of the bond.

report documentary stamp tax collected on unrecorded documents.

Instruments Transferring Interest in Florida Real Property: For real property

When are tax returns and payments due? Tax returns and payments are due

situated in any county in Florida, except Miami-Dade County, tax is calculated

by the 20

day of the month following each reporting period. If the 20

falls on a

at $.70 per $100 or portion thereof, of the consideration paid or to be paid. For

Saturday, Sunday, or state or federal holiday, your tax return must be postmarked

real property situated in Miami-Dade County, tax is calculated at $.60 per $100,

or hand-delivered to the Department on the first day of business following the

or portion thereof, of the consideration paid or to be paid where the property

. You must file a tax return for each reporting period, even if no tax is due.

transferred is a single-family residence; and at $.60 plus $.45 surtax per $100,

or portion thereof, of the consideration paid or to be paid where the property

Taxpayers who make payments electronically can go to

transferred is other than a single-family residence.

to find payment due date calendars and

other e-Services program information.

Instructions for Completing a Machine-Readable Form

Use black ink. Do not make any stray marks in boxed field areas.

Notes and Other Written Obligations to Pay Money: Tax is calculated at $.35

per $100 or portion thereof. Florida law limits the maximum tax due on notes

and other written obligations to $2,450. However, there is no limit on the tax due

Typed Example

Handwritten Example

for a mortgage or other lien filed or recorded in Florida. Tax is due on documents

that contain a promise to pay, a sum certain in money, and are executed or

0 1 2 3 4 5 6 7 8 9

delivered in Florida. Examples include:

Use black ink

•

Notes and other written obligations to pay

•

Retail installment sale contracts

•

Title loans

•

Certain renewal notes

**Detach coupon and return with payment.**

Florida Department of Revenue

DR-225

R. 01/16

Documentary Stamp Tax Return For Registered Taxpayers’ Unrecorded Documents

Be sure to sign and date reverse side.

DOR USE ONLY

Certificate Number

Reporting Period

postmark or hand delivery date

Location Address

1. Documentary

Stamp Tax Due

DR-225

2. Surtax Due

3. Penalty

4. Interest

5. Amount Due With

Return

Due:

Check here if payment was made electronically.

Late After:

Do Not Write in the Space Below

9100 0 99999999 0019025031 1 4000009999 9999 2

Form Dr-225 1/16 -Documentary Stamp Tax Return For Registered Taxpayers' Unrecorded Documets

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