Form Dr-907n - Inormation For Filing Insurance Premium Installment Payment
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1DR-907N
R. 01/04
Information for Filing Insurance Premium Installment Payment (Form DR-907)
When is the installment payment due and payable?
Where to Mail Your Form and Payment:
Mail your completed Insurance Premium Installment Payment form
Installments of tax are due and payable on April 15, June 15, and
October 15 of each year. A final payment of tax due for the year
and payment to:
must be made at the time the taxpayer files the return (DR-908) for
FLORIDA DEPARTMENT OF REVENUE
such year.
5050 W TENNESSEE STREET
TALLAHASSEE FL 32399-0150
What are the installment payments based upon? Installments
are based upon the estimated gross amount of receipts of
For Information or Forms:
insurance premiums or assessments received during the
Information and forms are available on our Internet site at
immediately preceding calendar quarter. The second quarter
installment due June 15 (not July 15) requires the estimate to be
through June 30.
To speak with a Department of Revenue representative, call
Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at
Any taxpayer paying for each installment, 27 percent of the amount
800-352-3671 or 850-488-6800.
of the annual tax reported on the preceding year’s Form DR-908
(Line 11 minus Line 9 and Line 10), shall not be subject to the
Hearing or speech impaired persons may call the TDD line at
installment penalty.
800-367-8331 or 850-922-1115.
Penalty for Underpayment/Late Filing of Insurance Premium
Tax Installment Payments:
To receive forms by mail:
Any taxpayer who fails to report and timely pay any installment of
• Order multiple copies of forms from our Internet site at
tax, who estimates any installment of tax to be less than 90 percent
/forms or
of the amount finally shown to be due in any quarter, and/or who
• Fax your form request to the DOR Distribution Center at
fails to report and timely pay any tax due with the final return is
850-922-2208 or
subject to a penalty of 10 percent on any underpayment of taxes or
• Call the DOR Distribution Center at 850-488-8422 or
delinquent taxes due and payable for that quarter and/or on any
• Mail your form request to:
delinquent taxes due and payable with the final return.
DISTRIBUTION CENTER
FLORIDA DEPARTMENT OF REVENUE
Interest for Underpayment/Late Filing of Insurance Premium
168A BLOUNTSTOWN HWY
Tax Installment Payments:
TALLAHASSEE FL 32304-3702
Interest accrues when a taxpayer fails to pay any amount due or
any portion thereof, on or before the due date. A floating rate of
To receive a fax copy of a form, call 850-922-3676 from your
interest applies to underpayments and late payments of tax. The
fax machine telephone and follow the voice prompts.
rate is updated January 1 and July 1 of each year by using the
formula established in section 213.235, Florida Statutes. For
For a written response to your questions, write:
current and prior year interest rates, visit our Internet site or
TAXPAYER SERVICES
contact Taxpayer Services (see “For Information and Forms”).
FLORIDA DEPARTMENT OF REVENUE
Electronic Funds Transfer
1379 BLOUNTSTOWN HWY
If you paid $30,000 or more in tax during the State of Florida’s prior
TALLAHASSEE FL 32304-2716
fiscal year (July 1, 2002 – June 30, 2003), you are required to remit
taxes by electronic funds transfer (EFT). You can enroll for EFT via
the Department’s Internet site at ; click
on e-Services. For more information, call the Department at
800-352-3671 or 850-488-6800.
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