Florida Election of Public Employer Method of Payment Under the Florida Reemployment Tax Law R.12/15
Extracted from PDF file 2019-florida-form-rt-28g.pdf, last modified July 2017
Election of Public Employer Method of Payment Under the Florida Reemployment Tax Law R.12/15RT-28G R. 12/15 TC Rule 73B-10.037 Florida Administrative Code Effective Date 12/15 Election of Public Employer Method of Payment Under the Florida Reemployment Tax* Law Page 1 Legal Entity: Street Address: Reemployment Tax Account Number City, State ZIP: As a public employer defined in section (s.) 443.036(35), Florida Statutes (F.S.), we hereby elect the option checked below as our method of paying for the reemployment assistance benefits paid to our former employees. The method is to be effective 0 1 – 0 1 – M M D D Y Y 1. Reimbursable Method (a) As a newly liable employer we elect the reimbursable method of payment for reemployment assistance benefits. (b) As an already liable employer we elect to change from the tax rate method to the reimbursable method of payment for reemployment assistance benefits. 2. Tax Rate Method (a) As a newly liable employer we elect the tax rate method of payment for reemployment assistance benefits at the initial tax rate for a public employer. (b) As an already liable employer we elect to change from the reimbursable method of payment for reemployment assistance benefits to the tax rate method. Read the information on page two of this form carefully before selecting a method of payment. * Formerly Unemployment Tax www.floridarevenue.com 850-488-6800 RT-28G R. 12/15 Page 2 A public employer electing the tax rate method will be assigned the initial rate of .0025 for the first year under this method. After the first year, you will be assigned a rate based on your own experience rate record and the adjustment factors defined in s. 443.1313(4)(b), F.S. The tax rate may vary from .0010 to .0540 and is on your gross wages. The taxable wage base cap described in s. 443.1217(2)(a), F.S., does not apply. A public employer 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: M M – – D D Y Y – 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 www.floridarevenue.com 850-488-6800
More about the Florida Form RT-28G Corporate Income Tax Voucher
We last updated the Election of Public Employer Method of Payment Under the Florida Reemployment Tax Law R.12/15 in March 2020, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Florida Department of Revenue. You can print other Florida tax forms here.
Other Florida Corporate Income Tax Forms:
|Form Code||Form Name|
|Form RT-6||Employer's Quarterly Report with Payment Coupon|
|Form F-1120||Florida Corporate Income/Franchise Tax Return|
|Form RT-6N||Employer's Quarterly Report Instructions for the RT-6 and RT-6A R.12/15|
|Form RTS-6061||Independent Contractor Analysis R.01/13|
|Form DR-1||Florida Business Tax Application R.01/15|
Florida usually releases forms for the current tax year between January and April. We last updated Florida Form RT-28G from the Department of Revenue in March 2020.
Form RT-28G is a Florida Corporate Income Tax form. Payment vouchers are provided to accompany checks mailed to pay off tax liabilities, and are used by the revenue department to record the purpose of the check and the SSN/EIN of the taxpayer who sent it. Many states recommend that taxpayers also write their social security number and the purpose of the payment on the check itself, in case the accompanying payment voucher is misplaced or destroyed.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Florida Form RT-28G
We have a total of five past-year versions of Form RT-28G in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
While we do our best to keep our list of Florida Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.