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DR-602

INSTRUCTIONS FOR FILING FORM DR-602

R. 01/05

Who May File - This application is to be used by a taxpayer to

Length of Extension - The return and payment must be

request an extension of time to file an intangible personal

postmarked on or before September 30 to avoid penalty. The

property tax return.

extension period will not be extended if September 30 falls on a

weekend or holiday.

When to File - Your application for extension must be filed on

or before June 30 of the tax year. Applications postmarked

Discount Periods - An extension of time may not be used to

after this date will be denied regardless of whether June 30

extend the discount periods.

falls on a Saturday, Sunday or state or federal holiday.

Penalties - No penalty will be assessed if the return is filed and

How to File - Please use our TeleFile system to apply. On a

taxes are paid during the extension period.

touch-tone phone, dial 800-550-6713 and follow the prompts.

Failure to file the return or pay the tax due within the extended

For each return required to be filed, a separate application for

time (by September 30) will result in the assessment of

extension of time must be filed. Blanket requests for

penalties from the due date (June 30) until the date the return is

extensions of time for filing more than one return will not

filed and the tax is paid.

be granted.

The penalties are:

Where to File - Submit applications for extension of time to:

1) A delinquency penalty of 10% per month or portion of a

Florida Department of Revenue

month not to exceed 50% of the tax due.

5050 W Tennessee ST

Tallahassee FL 32399-0140

2) A specific late-filing penalty of 10% per month or portion of a

month, until the return is filed, not to exceed a maximum of

Consolidated Returns - If a Florida consolidated return is to

50% of the tax due.

be filed, the parent corporation may request an extension to

include its subsidiaries. In that case, attach a statement, giving

*The combined total of the delinquency penalty and

the name, address, and FEIN of each Florida member of the

specific late filing penalty cannot exceed 10% per month

affiliated group for which the extension is requested.

or portion of a month, not to exceed a maximum of 50%

of the tax due.

An extension of time will be granted if the application is

filed on or before June 30.

3) A late reporting penalty of $100 upon any corporation that

has elected to file as agent for its shareholders and does not

How Your Extension of Time Will Affect Your Tax Return -

timely file a notice required under s. 199.062(2), F.S.

An extension of time will be granted for filing the return or

reporting and paying the tax due required under Chapter 199,

Interest - A floating rate of interest applies to underpayments

F.S. The extension covers penalty only. Interest is due on tax

and late payments of tax. The rate will be updated January 1

not paid on or before June 30. You will be notified by the

and July 1 of each year by using the formula established in s.

Department of Revenue only if the extension is denied.

213.235, F.S.

Signature - The form must be signed by the taxpayer, a partner,

an officer of the corporation, or a person authorized by the

taxpayer.

*** DO NOT DETACH ***

Does this application also cover subsidiaries to be included in the Florida consolidated return?

If "yes," attach a statement giving the name and FEIN of each Florida member of the affiliated group for

which the extension is requested.

Under penalties of perjury, I declare that I have been authorized by the taxpayer named to make this application, and that to

the best of my knowledge and belief the statements herein are true and correct [§199.232(2); 92.525(2); 837.06, F.S.].

Signature of Officer or Taxpayer

Title

Date

Form Dr-602 - Intangible Personal Property Tax-Application For Extension Of Time To File Return - 2005 Page 2

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