Form Dr-100000 - 2010 Tax Amnesty Agreement printable pdf download

DR-100000

R. 06/10

Rule 12ER10-03

Florida Administrative Code

Effective 07/10

2010 Tax Amnesty Agreement

July 1—September 30, 2010

Eligible businesses and individuals may pay taxes and

Registration

interest owed to the State of Florida without penalty and

You must register with the Department of Revenue if you:

at discounted interest under a Tax Amnesty Program that

•

Conducted taxable activities in the past, had a

is in effect from July 1 through September 30, 2010. The

recurring tax liability, but were not registered.

amnesty program applies to all taxes administered by the

•

Are currently conducting taxable activities, have a

Florida Department of Revenue except unemployment

recurring tax liability, but are not registered.

tax and Miami-Dade County Lake Belt Fees. Amnesty is

available for eligible taxpayers who owe taxes, interest,

You can register to collect and/or report tax through our

and/or penalty that were due before July 1, 2010.

website. If you do not have Internet access, you can fill out

a paper Application to Collect and/or Report Tax in Florida

If you wish to participate in the amnesty program, you

(Form DR-1).

must submit a completed Tax Amnesty Agreement.

Only one completed agreement is required, regardless

You are not required to register with the Department of

of the number of different tax liabilities you want to report

Revenue if you are paying use tax on items that you bought

and pay.

through mail-order catalogs or the Internet without paying

sales tax. Use Form DR-15MO, Out-of-State Purchase

•

We encourage you to submit the agreement at

Return, to report and pay Florida use tax.

When you apply

online, you will get immediate confirmation that your

Don’t Delay – Save Today!

application was received.

Don’t wait until late September to apply for tax amnesty.

Allow plenty of time to register, enroll for e-Services, file

returns, and pay outstanding tax and bills. The online

•

Mail a completed, signed agreement to:

registration process may take up to five business days;

Tax Amnesty Program

submitting a paper application may take two to three

Florida Department of Revenue

weeks. Enrolling to file and pay tax electronically can take

P.O. Box 5138

up to three business days.

Tallahassee, FL 32314-5138

Note: Tax Amnesty Agreements submitted by taxpayer

Keep in mind:

representatives must be accompanied by a Power of

•

The Tax Amnesty Agreement must be submitted before

Attorney (Form DR-835). You can get Form DR-835 from

midnight on September 30, 2010.

our website. Mail the agreement and Form DR-835 to the

•

All returns must be filed and all payments must be

above address.

remitted before midnight on September 30, 2010.

Filing and Paying Taxes under the Tax

•

If you cannot pay the tax before September 30, 2010,

Amnesty Program

call your local service center to enter an agreement

Once you have submitted your Tax Amnesty Agreement,

to make installment payments. You must pay no less

than 12.5 percent of the amount due under amnesty

you can file and pay your taxes, interest, and any imposed

fees under amnesty.

and pay the remaining balance in 7 or fewer monthly

installments. Interest will continue to accrue during

Use the links on to

the term of the agreement. If you fail to meet the

file and pay bills and sales and use tax and solid waste

agreement requirements, the agreement will be voided

and surcharge fees online and to download past years’ tax

and you will owe the amount due plus penalty, interest,

forms. (You must register with the Department of Revenue

and any imposed fees.

and enroll in our e-Services program before you can file and

pay taxes online).

If you complete your tax returns by hand, mail the returns,

bills, and payment to the return address on the tax return

or bill.

Form Dr-100000 - 2010 Tax Amnesty Agreement

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