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Instructions for Completing Form DR-228

DR-228

R. 10/02

Page 2

This form is for nonregistered taxpayers reporting

Section 3. Transfers of Interest of Real Property and/or

documentary stamp tax on unrecorded documents. Each

Unrecorded Deeds: For real property situated in all

DR-228 form contains a unique, identifying number that

counties in Florida, except Miami-Dade County, tax is

enables the Department to process your return accurately and

calculated at $.70 per $100 (or portion thereof), of the

efficiently. Therefore, please do not submit photocopies of

consideration paid or to be paid. For real property situated

this form. To obtain additional forms, see “For Information and

in Miami-Dade County, tax is calculated at $.60 per $100

Forms.”

(or portion thereof), of the consideration paid or to be paid

where the property transferred is a single-family residence;

Five or more transactions per month: Any person with five

and at $.60 plus $.45 surtax per $100 (or portion thereof), of

(5) or more taxable transactions per month must register

the consideration paid or to be paid where the property

with the Department. You can register to collect and/or

transferred is other than a single-family residence.

report tax via the Department’s Internet site; go to

and click on e-Services. If you

Tax is due on any instrument transferring an interest in

do not have Internet access, you can complete a paper

Florida real property. If the instrument is recorded, the tax

Application to Collect and/or Report Tax in Florida (Form

will be paid at the time recorded and not with this form. The

DR-1). Obtain Form DR-1 from your local DOR service

tax is due on the consideration paid or to be paid (see

center or one of the contacts listed under “For Information

definition below). Examples include:

and Forms.”

• Warranty deeds

• Quit claim deeds

Who must file a return? Every person who executes or issues

• Contracts for timber, gas, oil or mineral rights

instruments as described in Section 1, 2, and 3.

• Easements

• Contracts or agreements for deed

When is return and tax due? Returns are due no later than

• Assignment of contracts or agreements for deed

the 20

of the month following the execution month.

• Assignments of leasehold interest

Returns and payments postmarked after the 20

are late.

• Assignments of beneficial interest in a trust

However, if the 20

falls on a Saturday, Sunday, or federal or

• Deeds given in lieu of foreclosure

state holiday, they will not be considered late if they are

postmarked on the next business day.

(Consideration generally includes monies paid or to be paid,

discharge of an obligation, exchange of property, and the

Penalty for late payment: Penalty is assessed at 10 percent

amount of any mortgage or other lien.)

of the tax due for each month or portion of a month, not to

exceed 50 percent of the tax due. Minimum penalty is $10.

For Information and Forms:

• Information and forms are available on our Internet site

Interest for late payment: Interest is due from the date tax is

due until paid. For returns due on or after January 1, 2000,

a floating rate of interest applies. The rate is updated

To receive forms by mail:

January 1 and July 1 of each year. To obtain interest rates,

• Order multiple copies of forms from our Internet site at

see “For Information and Forms.” Returns due prior to

/forms/order or

January 1, 2000 are subject to interest at 12 percent per year.

• Fax your form request to the DOR

Distribution Center at 850-922-2208 or

Section 1. Notes and Other Written Obligations to Pay

• Call the DOR Distribution Center at 850-488-8422.

Money: Tax is calculated at $.35 per $100 or portion

• To speak with a Department of Revenue representative,

thereof. Effective May 1, 2002, Florida law limits the

call Taxpayer Services, Monday through Friday, 8 a.m. to

maximum tax due on unsecured notes and other written

7 p.m., ET, at 1-800-352-3671 (in Florida only) or

obligations to $2,450. Tax is due on documents that contain

850-922-4826. Hearing or speech impaired persons may

a promise to pay clause, a specific amount of money and

call the TDD line at 1-800-367-8331 or 850-922-1115.

are executed or delivered in Florida. Examples include:

• Demand notes

NOTE:

• Unsecured term notes

• All documents listed must be executed and/or

• Retail installment sale contracts

issued in the same month. A separate form must

• Leases with an unconditional promise to pay

be completed for each month in which a

• Certain renewal notes

document was executed and/or issued.

• Title loans

• Five or more taxable transactions per month

Section 2. Bonds: Tax is calculated at $.35 per $100 or portion

requires registration!

thereof. Tax is due on the original issuance of bonds in

Florida, based on the face value of the bond.

• Keep a copy of this form for your records.

Form Dr-228 - Documentary Stamp Tax Return For Nonregistered Taxpayers' Unrecorded Documents Page 2

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