Looking for a Florida Department Of Revenue Forms And Templates? Download it for free!

Worksheet 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 you

section 213.235, Florida Statutes. Interest rates are updated on January

do not have Internet access, you can complete and submit Form DR-1, Florida

1 and July 1 of each year. To obtain interest rates go to the Department’s

Business Tax Application. Obtain Form DR-1 from your nearest Department of

Internet site.

Revenue service center or call Taxpayer Services at 850-488-6800.

Resources: Visit the Department’s Internet site at

When are returns due? Returns and payments are due no later than the

or call Taxpayer Services at 850-488-6800, Monday through Friday (excluding

of the month following the execution month. Returns and payments

holidays).

postmarked after the 20

are late. However, if the 20

falls on a Saturday,

Where to Send Payments and Returns:

Sunday, or state or federal holiday, returns will not be considered late if they

Make check payable to and send with return to:

are postmarked by the next business day.

FLORIDA DEPARTMENT OF REVENUE

Notes and Other Written Obligations to Pay Money: Tax is calculated at

5050 W TENNESSEE ST

$.35 per $100 or portion thereof. Florida law limits the maximum tax due on

TALLAHASSEE FL 32399-0150

notes and other written obligations to $2,450. However, there is no limit on

Social security numbers (SSNs) are used by the Florida Department of

the tax due for recorded instruments such as a mortgage or other lien. Tax is

Revenue as unique identifiers for the administration of Florida’s taxes.

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

•

Title loans

SSNs obtained for tax administration purposes are confidential under

•

Certain renewal notes

sections 213.053 and 119.071, Florida Statutes, and not subject to disclosure

Bonds: Tax is calculated at $.35 per $100 or portion thereof. Tax is due on

as public records. Collection of your SSN is authorized under state and federal

law. Visit our Internet site at and select “Privacy

the original issuance of bonds in Florida, based on the face value of the bond.

Notice” for more information regarding the state and federal law governing the

Instruments Transferring Interest in Real Property in Florida: For real

collection, use, or release of SSNs, including authorized exceptions.

property situated in all counties in Florida, except Miami-Dade County, tax

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

Form Dr-228 - Documentary Stamp Tax Return For Nonregistered Taxpayers' Unrecorded Documents Page 2

Related Articles

Related forms

Related Categories