Form Rt-89 - Reemployment Tax* Excess Audit Worksheet printable pdf download

RT-89

R. 01/15

Reemployment Tax* Instructions for Excess Wage Computation

Rule 73B-10.037

Florida Administrative Code

Effective Date 11/14

This information is provided for use in computing excess wages. It is intended to assist employers in the correct

reporting of wages on the Employer’s Quarterly Report (RT-6, formerly UCT-6).

•

For calendar years 2015 and forward, Taxable Wages are the first $7,000 paid to each covered employee during the

calendar year.

For calendar years 2012 through 2014, taxable wages are $8,000 per covered employee.

For calendar years 2011and before, taxable wages are $7,000 per covered employee.

•

Excess Wages are wages paid over $7,000 to an employee during the calendar year. Excess wages are not

taxable wages.

•

Only the first $7,000 paid to an employee by the same employer in a calendar year is taxable. Taxable wages

reported to another state by the same employer within the same calendar year should be included in determining the

excess wage base for the employer. Report year-to-date, out-of-state taxable wages on the Employers Quarterly

Report for Out-of-State Wages (RT-6NF, formerly UCT-6NF).

•

If you are a legal successor, the wages paid by your predecessor during the calendar year should be included in

determining excess wages.

•

Wages must be reported on the Employer’s Quarterly Report (RT-6) in the quarter paid.

•

The sum of all amounts exceeding $7,000 per employee (excess wages) is entered on Line 3 of the tax report. This

sum can never be larger than the gross wages (Line 2).

The example on the reverse side shows a sample payroll with the employees’ wages and how to report them for a

calendar year.

An Employer’s Quarterly Report (RT-6) must be filed even when all wages are excess and no tax is due.

* Formerly Unemployment Tax

Information, forms, and tutorials are available on our website:

To speak with a Department representative, call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at

800-352-3671.

To find a taxpayer service center near you, go to: /contact.html

For written replies to tax questions, write to:

Taxpayer Services - Mail Stop 3-2000

Florida Department of Revenue

5050 W Tennessee St

Tallahassee FL 32399-0112

Subscribe to our tax publications to receive due date reminders or an e-mail when we post:

• Tax Information Publications (TIPs).

• Proposed rules, notices of rule development workshops, and more.

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Form Rt-89 - Reemployment Tax* Excess Audit Worksheet

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