Frequently Asked Questions
Who can apply for a refund?
What documentation should I submit with my
application?
Any individual or business who has made a payment
directly to the Florida Department of Revenue or a county
Provide a copy of the tax return as originally filed,
tax collector, which was not owed, was made in error, or
with corrections on the face of the return and on the
was an overpayment, may apply for a refund. This form
schedules. Provide a copy of the front and back of your
can be used to apply for a refund of any of the taxes listed
cancelled check(s) and a detailed explanation of the basis
in Part 4 of this application. However, sales and use tax
for the refund request. If you are applying for a refund of
dealers are encouraged to use Form DR-26S, Application
intangible tax or sales and use tax, see the supplemental
for Refund - Sales and Use Tax.
instructions for the types of documents needed to support
your claim. If you send copies of documents to the
If you are applying for a refund of corporate income tax or
Department, please make sure they are legible. Each
insurance premium tax, use this form only if the taxes
refund request is unique and the Department may contact
were:
you if we need additional documentation to validate or
• Deposited by the Department in error.
process your request.
• A duplicate payment of the final return.
For all other corporate income tax refunds, use Form
How do I know if my application is complete?
F-1120 or Form F-1120X. For all other insurance
A refund application is considered complete when all the
premium tax refunds, use Form DR-908.
required information or documentation has been received.
Within 30 days of receiving your Application for Refund ,
An applicant who is entitled to a refund of taxes paid to a
the Department is required to notify you of any missing or
dealer must request the refund from the dealer, not the
incomplete information or documents. To avoid any
Department of Revenue, unless specifically authorized by
delays in processing your refund, provide the following:
statute or rule.
• Taxpayer’s name, mailing address, and/or physical
location of business.
Is there a time limit for claiming a refund?
• Signature of the payee or officer of the corporation
Yes. Your time limit is determined by the date you paid
listed as payee.
the tax.
• Type of tax and refund amount requested.
• Sales tax certificate number, federal employer
• Tax paid prior to October 1, 1994: three (3)-year limit
identification number (FEIN), fuel tax license number,
(time limit has expired).
or social security number.
• Tax paid on or after October 1, 1994, but before July 1,
• Explanation for the basis of the refund request.
1999: five (5)-year limit.
• Sufficient information to substantiate the refund claim.
• Tax paid on or after July 1, 1999: three (3)-year limit.
How long will it take to process my refund?
Am I entitled to interest on my refund claim?
Your refund claim will be processed within 90 days if the
Yes. Interest will be paid on tax refund claims that have
application is complete. To be considered complete, all
not been paid or credited within 90 days of receipt of a
documentation needed to substantiate the refund claim
complete refund application. To be considered complete,
must accompany the application.
all documentation needed to substantiate the refund claim
must accompany the application. Interest paid by the
Department will be computed beginning on the 91st day
and will be based on a statutory floating rate that may not
exceed 11 percent. The rates are updated January 1 and
July 1 of each year.
May I have my CPA, attorney, or consultant handle the
refund request?
Yes. A completed Power of Attorney and Declaration of
Representative (DR-835), which authorizes the
Department to discuss confidential tax matters with an
alternate party, must accompany the refund application.
To request Form DR-835, use the contact information on
Page 3 or 4.
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