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Overpayments of Tax — If you have overpaid your tax and want

All refund claims for taxes paid on or before September 30, 1994,

a refund of the overpayment, you must submit a DR-26,

must be made within three years of the due date of the tax, or the

Application for Refund. For information on how to obtain forms,

date the tax was paid, whichever is later. Claims made after three

see page 2. The Department cannot process your refund claim

years are barred by the statute of limitations. For taxes paid on or

without the submission of this form. Filing an amended return

after October 1, 1994, the limitation for claiming a refund is extended

does not qualify as a claim for refund.

to five (5) years.

Some common refund situations and additional documentation

Amended Returns/Underpayments of Tax—If you discover

you may need to file with your Application for Refund to support

that intangible property was undervalued on, or omitted from,

your refund claim are listed below:

your tax return, you should file an amended return. The

amended return is to be completed in its entirety, as if it was

If tax was paid on receivables secured by real property ...

an original filing. Pay only the additional tax due. If the return is

• Copy of the recorded mortgage and amortization schedule

postmarked after June 30, you will be subject to penalty and

interest. Explain by separate letter, attached to the amended

If tax was paid on overstated receivables ...

return, whether the property was undervalued or omitted.

• Breakdown all accounts receivable

If tax was paid on overstated or undervalued assets ...

Extension of Time for Filing Return — An extension must be

• Copy of the complete broker statement (Not 1099 - Interest

requested on Form DR-602 by June 30. For information on how

form)

to obtain forms, see page 2. The Department will grant an

extension of time, until September 30 of the respective tax year,

If tax was paid on exempt investments ...

for filing a return and paying the tax when it is determined there is

• Bank statement for exempt bank account

reasonable cause for doing so.

• Prospectus and annual report for mutual funds

• Prospectus, notice of offering, or partnership agreement for

Reasonable cause is established under the provisions of Rule

limited partnerships

12-13.007, F.A.C., and is considered to be:

If tax was paid on exempt trust ...

• Copy of trust agreement

an extension of time to file federal income taxes has been

• List of trustees and beneficiaries names and addresses

granted; or

• Broker statements for all trust assets

a payment of 100% of last year’s tax or 90% of the current

year’s tax accompanies the request; or

If tax was paid by an exempt organization ...

records necessary to complete the return are not available

• Copy of federal registration as a 501(c)(3) organization

due to fire, illness or death of the person having the

knowledge to complete the return.

If you have any questions about which documentation may be

necessary to support your claim for refund please call the Refund

Instructions continued on back

Subprocess at 850-488-8937, or you may write:

Florida Department of Revenue

Refund Subprocess

5050 W. Tennessee St.

Tallahassee, FL 32399-0100

Instructions continued on back

Detach Here

To order additional forms, complete the forms requisition below. Insert in standard envelope. To ensure forms are received promptly, enter name and

address where forms should be shipped.

Date of Request _____ / ____ / _____

Name

FEIN

Indicate the quantity needed on the applicable line or lines.

Address

_____ DR-601C — Intangible Personal Property Tax

Return (corporation, partnership and fiduciary)

Address

_____ DR-601CN — Instructions for filing return

City

State

Zip

_____ DR-601CS — Corporate Schedule (for additional

space to report stocks and bonds)

_____ DR-602 — Application for Extension of Time to File

Mail to:

Other related forms:

_____ F-1120 — Florida Corporation and Emergency

FLORIDA DEPARTMENT OF REVENUE

Excise Tax Return

TAXPAYER SERVICES

5050 W TENNESSEE ST

_____ DR-26 — Application for Refund

TALLAHASSEE FL 32399-0100

_____ F-1065 — Florida Partnership Information Return

_____ F-1120A — Florida Corporate Short Form

Form Dr-601c - Intangible Tax Return For Corporation, Partnership And Fiduciary Filers - 1999 Page 11

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