Form Dr-228 - Documentary Stamp Tax Return For Nonregistered Taxpayers' Unrecorded Documents Page 2
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1
2Worksheet for Completing Form DR-228
Complete the information requested and carry subtotals to the front of
Example 2: A deed transferring interest in real property situated in any Florida
this tax return.
county other than Miami-Dade is delivered for consideration of $404,105. Tax
calculation: 4,042 (taxable $100 units) x $.70 = $2,829.40.
Step 1. Notes and Other Written Obligations to Pay Money – Tax-Rate:
$.35 per $100 or fraction thereof. Florida law limits the maximum tax due on
3b. Tax Subtotal $.______________________________________
notes and other written obligations to $2,450.
Steps 4a and 4b. Instruments Transferring Ownership Interest in a
Example: A note of $252,150 is executed, signed, or delivered in Florida
Conduit Entity (see s. 201.02(1)(b), F.S., and Rule 12B-4.060, F.A.C.) –
and no mortgage or other lien is filed or recorded in Florida. Tax calculation:
Tax-Rate: $.70 per $100 of consideration or fraction thereof in all counties
2,522 (taxable $100 units) x $.35 = $882.70.
except Miami-Dade; Miami-Dade is $.70 per $100 and surtax of $.45 per $100
1. Subtotal $.______________________________________
(on real property other than a single-family dwelling held in the conduit entity)
of consideration or fraction thereof.
Step 2. Bonds – Tax-Rate: $.35 per $100 or fraction thereof.
Example: An instrument transferring ownership interest in a conduit entity
Example: A corporate bond in the amount of $100,000 is issued in Florida
owning unimproved real property (not a single-family dwelling) situated
and no mortgage or other lien is filed or recorded in Florida. Tax calculation:
in Miami-Dade County is delivered for consideration of $535,750. Surtax
1,000 (taxable $100 units) x $.35 = $350.00.
calculation: 5,358 (taxable $100 units) x $.45 = $2,411.10.
2. Subtotal $.______________________________________
4a. Surtax Subtotal $.____________________________________
Steps 3a and 3b. Instruments Transferring Interest in Florida Real
Example: An instrument transferring interest in real property situated in
Property – Tax-Rate: $.70 per $100 of consideration or fraction thereof in all
any Florida county, including Miami-Dade, is delivered for consideration of
counties except Miami-Dade; Miami-Dade is $.60 per $100 and surtax of $.45
$535,750. Tax calculation: 5,358 (taxable $100 units) x $.70 = $3,750.60.
per $100 (on real property other than a single-family dwelling) of consideration
4b. Tax Subtotal $.______________________________________
or fraction thereof.
Example: A deed transferring interest in unimproved real property (not
Step 5. Surtax due (sum of steps 3a and 4a. Carry to line 4 on front of
a single-family dwelling) situated in Miami-Dade County is delivered for
return.)
consideration of $535,750. Surtax calculation: 5,358 (taxable $100 units) x
$.______________________________________
$.45 = $2,411.10.
3a. Surtax Subtotal $.______________________________________
Step 6. Documentary stamp tax due (sum of steps 1, 2, 3b, and 4b. Carry
to line 5 on front of return.)
Example 1: A deed transferring interest in real property situated in
Miami-Dade County is delivered for consideration of $535,750. Tax
$.______________________________________
calculation: 5,358 (taxable $100 units) x $.60 = $3,214.80.
Who must file a DR-228 tax return? This form is for nonregistered
at $.60 per $100, or portion thereof, of the consideration paid or to be paid
taxpayers reporting documentary stamp tax on unrecorded documents.
where the property transferred is a single-family residence; and at $.60 plus
Every person who executes or issues instruments described below and has
$.45 surtax per $100, or portion thereof, of the consideration paid or to be
less than five taxable transactions per month may report documentary stamp
paid where the property transferred is other than a single-family residence.
tax using this tax return.
Penalty: If you are late filing your return or paying tax, add a late penalty of 10
What tax return do registered taxpayers use? Any person with five (5) or
percent of the tax due for each month or portion of a month, not to exceed 50
more taxable transactions per month must register with the Department and
percent of the tax due. Minimum penalty is $10.
file a DR-225 tax return. You can register to collect and/or report tax through
Interest: Interest is due from the date tax is due until paid. Florida law
our Internet site at The site will guide you through
provides for a floating rate of interest that is established using a formula in
an application interview that will help you determine your tax obligations. If
section 213.235, Florida Statutes. Interest rates are updated on January
you do not have Internet access, you can complete and submit Form DR-1,
1 and July 1 of each year. To obtain interest rates go to the Department’s
Florida Business Tax Application, formerly the Application to Collect and/or
Internet site.
Report Tax in Florida. Obtain Form DR-1 from your nearest Department of
Resources: Visit the Department’s Internet site at
Revenue service center or call Taxpayer Services at 800-352-3671.
or call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at
When are returns due? Returns and payments are due no later than the
800-352-3671.
20
of the month following the execution month. Returns and payments
th
Persons with hearing or speech impairments may call our TDD at
postmarked after the 20
are late. However, if the 20
falls on a Saturday,
th
th
800-367-8331 or 850-922-1115.
Sunday, or state or federal holiday, returns will not be considered late if they
Where to Send Payments and Returns:
are postmarked by the next business day.
Make check payable to and send with return to:
Notes and Other Written Obligations to Pay Money: Tax is calculated at
FLORIDA DEPARTMENT OF REVENUE
$.35 per $100 or portion thereof. Florida law limits the maximum tax due on
5050 W TENNESSEE ST
notes and other written obligations to $2,450. However, there is no limit on
TALLAHASSEE FL 32399-0150
the tax due for recorded instruments such as a mortgage or other lien. Tax is
due on documents that contain a promise to pay, a sum certain in money, and
are executed or delivered in Florida. Examples include:
•
Notes and other written obligations to pay
•
Retail installment sale contracts
•
Leases with an unconditional promise to pay
Social security numbers (SSNs) are used by the Florida Department of
•
Title loans
Revenue as unique identifiers for the administration of Florida’s taxes.
•
Certain renewal notes
SSNs obtained for tax administration purposes are confidential under
Bonds: Tax is calculated at $.35 per $100 or portion thereof. Tax is due on
sections 213.053 and 119.071, Florida Statutes, and not subject to disclosure
the original issuance of bonds in Florida, based on the face value of the bond.
as public records. Collection of your SSN is authorized under state and federal
law. Visit our Internet site at and select “Privacy
Instruments Transferring Interest in Real Property in Florida: For real
Notice” for more information regarding the state and federal law governing the
property situated in all counties in Florida, except Miami-Dade County, tax
collection, use, or release of SSNs, including authorized exceptions.
is calculated at $.70 per $100 or portion thereof, of the consideration paid or
to be paid. For real property situated in Miami-Dade County, tax is calculated
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