Form Rt-800002 - Employer Guide To Reemployment Tax (Page 13 of 18) in pdf

advantage to reply immediately, otherwise, penalties

•

Incorporation change (such as S Corp to

may be charged and incorrect or incomplete information

C Corp).

could be processed to the employer’s account.

•

Involuntary dissolution by the Secretary of State.

New Hire Reporting

•

Legal entity change (such as partnership to

All employers, regardless of size, are required

corporation).

to report all new hires or rehires within 20 days

•

Location changes (new ones added or old ones

of an employee’s hire date. For information

deleted).

on new hire reporting, visit the website at:

•

Partner or partnership change.

https://newhire.state.fl.us/fl-newhire/ or call

888-854-4791 or 850-656-3343. The toll free fax

•

Sell all or part of a business.

number for new hire reporting is 888-854-4762 or

•

Trade name change.

850-656-0528 for local calls.

•

Bankruptcy - A copy of the Petition Notice

Inactivation of Account

issued by the court should be mailed to the

An employer’s account is made inactive when the

Department of Revenue, Bankruptcy Section, PO

employer ceases to have payroll and notifies the

Box 6668, Tallahassee, FL 32314-6668.

Department of the date this occurred. The account

•

Authorization for Common Paymaster – Notify

will automatically be inactivated if RT-6 employment

the Department on the Application for Common

reports are submitted with zero gross wages for

Paymaster (RTS-70).

eight consecutive calendar quarters. If an account is

•

Power of Attorney - Notify the Department

inactive and employment resumes, the Department

on the Power of Attorney and Declaration of

must be notified, wages paid must be reported, and

Representative (DR-835).

taxes must be paid. A Florida Business Tax Application

(DR-1), must be completed in order to reopen the

•

Purchase all or part of a business - Notify

account or to have a new account number assigned if

the Department on the Report to Determine

the previously assigned number is not available.

Succession and Application for Transfer of

Experience Rating Records (RTS-1S).

Termination of Liability

Termination of liability is not the same as inactivating

Tax Audits and Required Employer

an account. An employer’s account is eligible

Records

for termination if the liability requirements have

not been met for an entire calendar year. In this

Audit Purpose

instance, application for termination of liability must

Tax auditors regularly carry out complete payroll

be submitted no later than April 30 of the following

audits of employers’ books and records. The

year in order to be considered timely. Once an

auditors use generally accepted auditing standards

account is officially terminated, liability must be

and procedures, covering a specified period of time

reestablished as described in this guide. Employers

during which an employer is liable for reporting

are responsible for submitting the required RT-6

under the law or is found to be liable as a result of

until they are officially notified that liability has been

the audit.

terminated.

A well-planned and cost effective field audit program

When to Notify the Department

is an efficient means of ensuring compliance with

Submit an Employer Account Change Form (RTS-3) if

state reemployment tax laws and timely collection of

one or more of the following business activities occur:

taxes on an equitable basis.

•

Location or mailing address change.

Records Required and Examined

•

Ceasing employment.

The reemployment assistance program law requires

•

Closing the business.

the records of an employing unit be open for

inspection by the Department at any reasonable hour

•

Use of an employee leasing firm.

when the firm’s business is normally conducted.

•

Add or change a business federal employer

The employer must maintain true and accurate

identification number (FEIN).

work records for a period of five calendar years. If

•

Inactivating the business.

the employment records are not kept in Florida,

the employer must designate a resident agent in

•

Incorporating the business (including

professional associations).

Department of Revenue, Employer Guide to Reemployment Tax, Page 13

Form Rt-800002 - Employer Guide To Reemployment Tax Page 13

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