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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.

Instructions For Intangible/sales Tax And Use Tax Refund Claims - Florida Department Of Revenue

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