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Form Rt-28 - Election Of Nonprofit Organization Method Of Payment Under The Florida Reemployment Tax Law Page 2

RT-28

R. 12/15

Page 2

A nonprofit organization electing the tax rate method will be assigned the initial rate.

A nonprofit organization changing from the reimbursable method to the tax rate method will be required to pay under both

methods until wages paid under the reimbursable method are out of the base period of claims. Invoices for reimbursement

will be due, if there are charges, as well as tax payments for the quarterly report.

Each of the options is for a mandatory period of two calendar years. Written application to terminate one method and

change to another must be received at least 30 days prior to January 1 of the year for which the election is to be effective.

Under both payment methods, an Employer’s Quarterly Report (RT-6, formerly UCT-6) must be filed within 30 days following

the end of each calendar quarter. Any report not filed or filed late will be assessed a $25.00 penalty for each 30 days, or

fraction thereof, that the report is delinquent, in addition to any other penalties that may be applicable.

Payment of tax is required with the RT-6 for the tax rate method of payment. Failure to pay timely will result in an interest

charge.

Payment of amount due under the reimbursable method is required within 30 days of the date mailed, shown on the

Quarterly Reimbursement Invoice (RT-29, formerly UCT-29).

Signature:

–

Title:

–

Telephone Number

Have you checked the payment option on the front of this form?

For this form to be valid, the effective date for method of payment

and your signature must be included.

Mail completed form to:

Account Management

Florida Department of Revenue

PO Box 6510

Tallahassee FL 32314-6510

850-488-6800

Form Rt-28 - Election Of Nonprofit Organization Method Of Payment Under The Florida Reemployment Tax Law Page 2