Form Dr-26 - Application For Refund (Page 8 of 12) in pdf

Documentary Stamp Tax (continued)

n Tax was paid on an exempt document (transfer of

n Overpayment was made due to bookkeeping errors.

the marital home between spouses pursuant to

• Items listed in Steps 1 and 2.

dissolution of marriage after July 1, 1997).

• Copy of the return (Form DR-228).

• Items listed in Steps 1 and 2.

• Copy of the back-up journal(s). This journal should

• Copy of the final divorce decree.

document transactions that equal the amount paid.

n Document was cancelled due to court order.

• Documentation showing that the property transferred

was the marital home.

• Items listed in Steps 1 and 2.

• Copies of any court documents pertaining to the

• Copy of the recorded Certificate of Title.

transaction.

• Copy of the court order vacating the sale.

n Property was transferred due to threat of

condemnation.

• Items listed in Steps 1 and 2.

• Copy of the letter showing “threat of condemnation.”

• Copies of any court documents pertaining to the issue.

Communications Services Tax

Dealers who are correcting previously filed returns or claiming

adjustments or bad debts on previously filed returns may use the Florida

Communications Services Tax Return (Form DR-700016) or Form DR-26.

Persons who paid communications services taxes to their

the appropriate local taxing jurisdiction.

provider must apply for a refund from their provider, using

Eligible bad debts: A dealer, who reported and paid

the procedures outlined in section 202.23, Florida Statutes.

communications services tax on an account later

Adjustments: Dealers of communications services should

determined to be a bad debt, may take a credit or obtain a

report adjustments to previous filing periods on Form

refund for any tax paid by the dealer on the unpaid balance

DR-700016 (Schedule III or IV, as appropriate). See the

due on worthless accounts. The credit must be taken

form’s instructions for more details. When a taxpayer elects

within 12 months after the last day of the calendar year for

to pay the tax on total billings for a taxable period, rather

which the bad debt was charged off on the dealer’s federal

than actual cash receipts, any adjustments to customers’

income tax return. The Department may require additional

bills and net uncollectibles may be made on a subsequent

documentation to support bad debt adjustments. Refunds

return. Adjustments or credits on transactions, including

for bad debts may be claimed on Form DR-26 or Form

those that occurred prior to October 1, 2001, may be

DR-700016 (Schedule III or IV, as appropriate).

claimed by filing Form DR-26 or by completing Schedule III

Note on bad debts: If the amount of an account found to be

or IV as appropriate.

worthless and charged off is comprised in part of nontaxable

A request for a refund may be submitted by communications

receipts, such as interest, insurance, and other charges

services dealers and other persons who have paid

exempt from tax, and in part of taxable receipts upon which

communications services taxes directly to the Department,

tax has been paid, a bad debt deduction may be claimed

for any of the following reasons:

only with respect to the unpaid amount upon which tax

has been paid. In determining that amount, all payments

• The dealer has ceased business.

and credits to the account shall be applied in proportion

• The dealer charged and collected the tax on a

against the various elements comprising the amount the

transaction or charge that was not subject to the

purchaser contracted to pay. No deduction is allowable for

communications services taxes imposed by Chapter

expenses incurred by the dealer in attempting to enforce

202 or Chapter 203, F.S., or applied a tax rate in

collection of any account receivable, or for that portion of

excess of the lawful rate.

a debt recovered that is retained by or paid to a third party

• The purchaser or the transaction was exempt or

as compensation for services rendered in collecting the

immune from such taxes.

account. If the tax rate in effect at the time of the sale is

• The purchaser was assigned to the incorrect local

different from the rate in effect at the time that the bad debt

taxing jurisdiction for purposes of the taxes authorized

is charged off, the amount of the credit or refund shall be

in s. 202.19, F.S.

adjusted to reflect the rate that was in effect when the sale

• The purchaser paid the tax in error.

was made. If the dealer maintains a reserve for bad debts,

• The dealer has chosen to apply for a refund of tax

only actual charges against the reserve account representing

previously paid to claim adjustments or bad debts, in

uncollectible debts or accounts may be deducted for bad

lieu of completing Schedule III or IV.

debt purposes. Contributions to the reserve account are not

deductible as a bad debt. If a dealer recovers in whole, or

Requests for refunds of local municipal public service taxes

in part, amounts previously claimed as bad debt credits or

remitted on telecommunications services to a local taxing

refunds, the amount so collected shall be included in the tax

jurisdiction prior to October 1, 2001, may be submitted to

return filed after such collection occurred.

Documentation Guide

Form Dr-26 - Application For Refund Page 8

Related Articles

Related forms

Related Categories