Florida Documentary Stamp Tax Return for Nonregistered Taxpayers

Make check payable to the Florida Department of Revenue and send the completed form to: Florida Department of Revenue, 5050 W Tennessee St, Tallahassee FL 32399-0150. For any inquiries or assistance, contact Taxpayer Services at 850-488-6800, Monday through Friday (excluding holidays). Ensure the form is signed, dated, and postmarked no later than the 20th of the month following the execution month to avoid penalties. Advice: Double-check all calculations, ensure all requested information is complete, keep a copy of the submitted form, and payment proof for your records.

Returns and payments are due no later than the 20th of the month following the execution month. If the 20th falls on a weekend or holiday, returns will be accepted the next business day. Ensure timely submission to avoid penalties and interest.

The Florida Documentary Stamp Tax Return Form (DR-228) serves the purpose of allowing nonregistered taxpayers to report and pay documentary stamp tax on unrecorded documents. This tax is applicable to various written obligations and bonds executed within the state, as well as transfers of interest in real property and conduit entities. By using this form, taxpayers can ensure compliance with Florida's tax regulations and avoid penalties for late submissions or underreporting of taxable transactions. The form is also crucial for maintaining accurate records and transparency in financial dealings involving documentary stamp tax. Proper compliance with the form requirements ensures that the taxpayer avoids legal complications and contributes to the state's revenue system effectively.

• 1. Taxpayer Name: Enter the name of the individual or business responsible for the tax return.
• 2. Street Address: Provide the mailing address for the taxpayer, including city, state, and ZIP code.
• 3. Miami-Dade County Surtax Due: Enter the surtax amount due, as calculated from the worksheet, for transactions in Miami-Dade County.
• 4. Documentary Stamp Tax Due: Enter the total documentary stamp tax due as calculated from the worksheet.
• 5. Penalty: If filing late, include the calculated penalty amount based on state guidelines.
• 6. Interest: If filing late, include any interest due as per state guidelines.
• 7. Total Amount Due with Return: Sum the amounts from the previous lines to provide the total due.
• 8. Signature of Taxpayer: Provide the signature of the taxpayer, certifying the accuracy of the return.
• 9. Title: Enter the title or position of the taxpayer or representative signing the return.
• 10. Date: Provide the date the return is signed.
• 11. FEIN: Enter the Federal Employer Identification Number, if applicable.
• 12. Phone Number: Include the contact phone number of the taxpayer, with the area code.
• 13. SSN: If no FEIN, enter the Social Security Number of the taxpayer.

Failing to submit the form by the due date may result in penalties and interest charges. The taxpayer may face compliance issues with the Florida Department of Revenue.

• Late Filing Penalty: A penalty of 10% of the tax due for each month (or partial month), not exceeding 50%.
• Interest Charges: Interest is due from the date the tax is due until it is paid, based on state rates.
• Compliance Issues: Noncompliance may lead to further audits or legal actions by the Florida Department of Revenue.

• 1. Unrecorded Documents: For transactions involving unrecorded documents subject to documentary stamp tax.
• 2. Notes and Written Obligations: When executing notes and other written obligations to pay money in Florida.
• 3. Bonds: For the original issuance of bonds within the state of Florida.
• 4. Property Transfers: When transferring interest in real property in Florida.
• 5. Conduit Entities: For transactions transferring ownership interest in a conduit entity.