Instructions:
In the following instructions, we have listed the most commonly occurring reasons for requesting a refund.
Select your reason from one of the listed categories. Each category contains a suggested list of additional
items or documentation needed to process your refund claim. Provide as much of this information as
possible. You may submit this documentation on a CD. If additional information is needed, we will contact
you within 30 days from postmark date.
I. Amended returns
Suggested Documentation:
1. Detailed explanation for the error or overpayment.
7. Accounting records showing:
2. Copy of original invoices or other relevant documents
A. Gross, exempt, and taxable amounts.
verifying the transaction(s).
B. Tax collected and tax paid.
3. Copy of the original return(s).
8. Explain why the transactions are considered exempt
4. Copy of the amended return(s).
and provide applicable items:
5. Explanation of how the refund amount is computed.
A. Copy of Florida Resale Certificate.
6. Proof the sales tax was refunded to customer.
B. Copy of Florida Consumer’s Exemption
A. Front and back of cancelled check refunding
Certificate.
customer‘s payment.
C. Copy of Florida Direct Pay Authority.
B. Copy of customer’s payment reflecting tax paid.
D. Copy of 501(C) (3) determination issued by the
IRS.
C. Signed acknowledgement from customer that
credit memo was received.
II. Audit Overpayments
Suggested Documentation:
1. Audit number(s).
2. Audit period.
3. Copy of the Notice of Proposed Assessment (DR-831).
III. Bad Debt
Suggested Documentation:
1. Detailed explanation for the error or overpayment.
6. A schedule of bad debts written off on the federal
2. Explanation of how the refund amount is computed.
income tax return.
3. Accounting records showing:
7. Copy of the customer payment history.
A. Gross, exempt, and taxable amounts.
Statute of limitations for bad debts: Bad debts must be
B. Tax collected and tax paid.
claimed within 12 months after they are charged off for
4. Copy of original source documents such as invoices,
federal income tax purposes.
leases, contracts, etc.
5. Copy of federal return 1120.
Documentation Guide
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