Instructions For Form Dr-1n - Florida Business Tax Application (Page 5 of 9) in pdf

DR-1N

R. 01/18

different entity (i.e., a sole proprietorship becomes a corporation; a corporation becomes a limited liability company, etc.).

If this is your reason for using this application, on the following pages answer the questions as they apply only to the

new business entity. Provide the effective date of the legal entity change. Provide the old entity’s certificate/account

number. This number will be cancelled and final returns must be filed.

Purchase/acquisition of existing business from another person or entity: This is when a person or entity acquires the

organization, trade, or business, or substantially all of the assets of another person or entity. The purchased/acquired

organization, trade, or business may continue to exist, or may be totally absorbed into the purchasing/acquiring entity’s

organization. If this is your reason for using this application, on the following pages answer the questions as they apply

to your entire business entity, including the purchased/acquired portion. Provide the effective date of the purchase/

acquisition and the information required in item 9.

2. Is this a seasonal business? If your business will not be open year-round (open only part of the year), check the Yes box and

provide the first and last months of your season.

3-6. Business Entity Information – See individual items on the application for line-by-line instructions.

5a. Physical street address of business location or rental property being registered: Provide the complete physical address

of the location where you operate your business. If you operate a home-based business or sell from non-permanent flea

market/craft show locations, you must use your home address. If you are registering commercial or residential rental property,

you must provide the complete Florida address of the rental property. Listing a private mailbox, post office box, or rural route

address is not permitted.

7. Email address: Provide an email address we may use to contact you regarding this registration. If you would like to receive

tax information and filing reminders by email, go to

8. Business Entity Identification Number. The Department of Revenue uses these numbers to uniquely identify and distinguish

one entity or person from another.

A Federal Employer Identification Number (FEIN or EIN) is required if:

•

Your business enterprise is an artificial entity (e.g., corporation, partnership, limited liability company, trust, government

agency) and is required by the IRS to have an FEIN.

•

You or your business enterprise employs workers.

If you are required to provide an FEIN, but do not yet have one, you may contact the United States Internal Revenue Service

to apply for and receive your number. You can visit their website at You may also call the Business & Specialty

Tax Line at 800-829-4933.

A Social Security Number* (SSN) is required of all sole proprietors.

* Social security numbers are used by the Florida Department of Revenue as unique identifiers for the administration of

Florida’s taxes. SSNs obtained for tax administration purposes are confidential under sections 213.053 and 119.071, Florida

Statutes, and not subject to disclosure as public records. Collection of your SSN is authorized under state and federal law.

Visit our website at and select “Privacy Notice” for more information regarding the state and federal law

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

9. Purchased/acquired business information. If you checked box 1f, indicating that you have purchased/acquired an existing

business from another person or entity, provide the information required in items a-l.

10. Business Structure & Ownership – Below are the descriptions of each type of business structure. Carefully review each type

to identify the description that best describes your business enterprise structure.

Instructions for Completing the Florida Business Tax Application, Page 5 of 9

Instructions For Form Dr-1n - Florida Business Tax Application Page 5