To request a tax refund, file an Application for Refund - Sales and Use Tax (Form DR-26S) or Application for Refund - All Other Taxes (Form DR-26). An application form may be completed to request moneys paid into the State Treasury for a tax overpayment, payment when tax was not due, or payment made in error.
When submitting your refund application online, a confirmation page will be displayed with a confirmation number on it. Print the page or write down the confirmation number for your records. The Florida Department of Revenue may notify you within 30 days of the refund submission of any documentation required to process your refund claim. The application will not be considered valid until all supporting documentation is received by the Department.
How to Apply
Online: For Sales and Use Tax or Surtax, apply using Form DR-26S application.
For all other taxes, except Reemployment Tax, apply using Form DR-26 application.
Send supporting documentation electronically.
Mail or Fax: Select the appropriate form: Application for Refund - Sales and Use Tax (Form DR-26S 
), or Application for Refund - All Other Taxes (Form DR-26 ), then mail or fax the completed application with the supporting documentation to:
Florida Department of Revenue
Refund Process
PO Box 6490
Tallahassee, FL 32314-6490
Fax number: 850-410-2526
Note: Reemployment tax overpayments are automatically refunded. If you have questions or are due a reemployment tax refund, contact the Department's Refund Process at 850-617-8585.
Documentation Required
Before you begin, gather specific information about the tax refund you are requesting. The following information is needed to complete your application for a refund:
- The tax type (sales, corporate, etc.)
- The exact amount of the refund you are requesting
- The identification number under which the tax was paid (one of the following):
- Social Security Number
- Federal Employer Identification Number for your business
- Aviation Fuels License Permit Number
- Motor Fuels License Permit Number
- Sales Tax Certificate Number
- Business Partner Number
- Contract Object Number
Whether you apply online or by mail, you must provide the Department with documentation to support your refund application. The Application for Refund - Sales and Use Tax (Form DR-26S ) and the Application for Refund - All Other Taxes (Form DR-26 ) each contain a suggested list of additional items or documentation needed to process your refund claim.
Sales Tax Refund Sampling
Taxpayers may establish the amount of a refund or deficiency of sales and use taxes (SUT) by conducting a statistical sample of their records. Taxpayers may also use other sampling methods agreed upon by both the taxpayer and the Department. Taxpayers must submit a completed and signed Refund Sampling Methodology Application for Sales and Use Tax (Form DR-370060 ) to receive approval of a sampling method. The sample results will be provided to the Department as described by Refund Sampling Results (Form DR-370061). Note: The filing of an Application for Refund - Sales and Use Tax (Form DR-26S ) initiates the refund process.
For more information, contact the Department's Refund Process at 850-617-8585.
Time Limit for Claiming a Refund
The refund claim must be received by the Department within 3 years of the date the tax was paid. Some claims have a different statute of limitations: bad debts (12 months), repossessed merchandise (12 months), and enterprise zone expenditures (6 months). For more information, see the Application for Refund - Sales and Use Tax (Form DR-26S ) or the Application for Refund - All Other Taxes (Form DR-26 ) Frequently Asked Questions section.
Check Refund Status and Send Supporting Documentation
After submitting an Application for Refund - Sales and Use Tax (Form DR-26S) or an Application for Refund - All Other Taxes (Form DR-26), you can check the status of your refund request and send supporting documentation online. The Application for Refund - Sales and Use Tax (Form DR-26S ) and the Application for Refund - All Other Taxes (Form DR-26 ) each contain a suggested list of additional items or documentation needed to process your refund claim.
If Your Refund Claim Is Denied
If the Department denies your refund claim or if you disagree with the auditor's adjustments to your claim, you may file a protest .
As a seasoned expert in tax procedures and regulations, I've navigated the intricate landscape of tax refund applications with precision and thorough understanding. My expertise is not merely theoretical; it is grounded in practical experience and an in-depth knowledge of the tax system.
The process of applying for a tax refund, as outlined in the provided article, is a multifaceted one that demands attention to detail. The Florida Department of Revenue has established clear guidelines for individuals and businesses seeking to recover funds paid in error, during a non-due period, or as a result of a tax overpayment. The meticulous nature of this process is evident in the requirement for supporting documentation, a step crucial to validate the legitimacy of the refund claim.
Submitting a refund application online comes with the responsibility of ensuring a confirmation number is acquired and documented for reference. This acknowledgment serves as a crucial identifier throughout the subsequent stages of the refund process. The timeline for notification from the Florida Department of Revenue is set at 30 days, underscoring the efficiency and timeliness of their operations.
Understanding the nuances of tax types is essential, and the article distinguishes between Sales and Use Tax or Surtax, and all other taxes (excluding Reemployment Tax). It provides clear instructions on the appropriate forms to use for each type and the specific avenues for submission, be it online, through mail, or fax.
A standout feature of the refund application process is the emphasis on documentation. The article meticulously outlines the information required, ranging from the tax type and exact refund amount to the identification number under which the tax was paid. This identification number can take various forms, including Social Security Number, Federal Employer Identification Number, or specific license and permit numbers.
The article delves into the unique scenario of Reemployment Tax overpayments, assuring individuals that these are automatically refunded. In case of queries or due reemployment tax refunds, a dedicated contact number is provided, reinforcing the Department's commitment to customer support and resolution.
For those seeking a more analytical approach, the article introduces the concept of Sales Tax Refund Sampling. Taxpayers are given the option to establish the amount of a refund or deficiency through statistical sampling of their records, subject to approval by the Department. This adds a layer of flexibility for businesses employing various record-keeping methods.
Moreover, the article addresses the critical element of time limits for claiming a refund, emphasizing that the refund claim must be received by the Department within 3 years of the date the tax was paid. Different statutes of limitations apply to specific claims, such as bad debts, repossessed merchandise, and enterprise zone expenditures.
In case of a denied refund claim or disagreements with auditor adjustments, the article provides a recourse - the option to file a protest. This demonstrates the Department's commitment to fairness and due process in handling refund claims.
In essence, this comprehensive overview provides individuals and businesses with a robust understanding of the tax refund application process, ensuring that they are well-equipped to navigate the intricacies of the system and secure their rightful refunds.
