Florida Employer's Quarterly Report Instructions for the RT-6 and RT-6A R.12/15
Extracted from PDF file 2019-florida-form-rt-6n.pdf, last modified October 2017
Employer's Quarterly Report Instructions for the RT-6 and RT-6A R.12/15RT-6N R. 10/17 TC Employer’s Quarterly Report Instructions TC Rule 73B-10.037 Florida Administrative Code Effective Date 10/17 Registration – If you do not have a reemployment tax account number, you are required to register to report and pay tax in Florida before filing the Employer’s Quarterly Report (RT-6). To register online, go to our website at floridarevenue.com and select “Register to collect and/or pay taxes.”. the calendar year, if you are the legal successor. Filing Reports – Every employer who is liable for filing quarterly under the Florida reemployment assistance program law, must complete and file the Employer’s Quarterly Report (RT-6, formerly UCT-6). The report should cover only employment for the employer during a single calendar quarter. If wages are paid but NO TAX IS DUE, an Employer’s Quarterly Report (RT-6) still must be completed and filed timely. No Employment – A registered employer who had no employees or paid no wages during the quarter must still complete, sign, and return the Employer’s Quarterly Report (RT-6, formerly UCT-6). If you need to cancel your registration, contact us. Electronic Filing and Paying –The Department of Revenue offers the convenience of using our free and website to file and pay reemployment tax. To enroll, or get more information, go to the website at https://taxapps.floridarevenue.com/EEnrollment/. After you complete your electronic enrollment we will send you a User ID, PIN/Password, and instructions based on the filing/payment method you choose. Once you are set up to file/pay electronically, you will not receive paper reports from the Department. Please do not mail a paper report if you file electronically. Due Dates – The original report must be filed and the tax due paid, if applicable, no later than the last day of the month following the end of the quarter (Penalty After Date): April 30, July 31, October 31, and January 31. If the last day of the month falls on a Saturday, Sunday, or state or federal holiday, your report must be filed and the tax due paid on the next business day. If you are paying by EFT or Internet, however, you must initiate the payment by 5:00 p.m., ET, on the business day prior to the due date for your payment to be considered timely. Reports must be electronically date stamped (submission or transmission date) on or before the “Penalty After Date” of any given quarter. Keep the confirmation/trace number or acknowledgement in your records. Employer Changes/Adjustments – DO NOT make adjustments for prior quarters on the current quarter’s report. Adjustments to prior quarters must be done by completing a Correction to Employer’s Quarterly or Annual Domestic Report (RT-8A, formerly UCT-8A). Addresses may be changed online at www.floridarevenue.com/taxes/Pages/default.aspx and select “Update Account Information Online,” or by downloading and completing an Employer Account Change Form (RTS-3, formerly UCS-3). Certification/Signature/Paid Preparer – The report must be signed by (1) the individual owner, (2) the corporate president, treasurer, or other principal officer, (3) partner or member/managing member, and/or (4) a responsible and duly authorized agent of the employer. Complete the paid preparer information, if applicable. Line 1 – Enter the total number of full-time and part-time employees subject to this chapter who worked during or received pay for the payroll period including the 12th of each month. Line 2 – Enter the total GROSS WAGES paid (before deductions), including salaries, commissions, bonuses, vacation and sick pay, back pay awards, and the cash value of all remuneration paid in any medium other than cash. Tips and gratuities are wages when included by the employer to meet minimum wage requirements and/or when the employee receives and reports in writing to the employer $20 or more per month. Gross wages should not include wage items specifically exempt per section 443.1217(2)(b)-(g), Florida Statutes. Note that Line 2, Gross Wages, appears on both the report and the payment coupon. Line 3 – Enter the amount of EXCESS WAGES for this quarter. Excess wages are wages exceeding $7,000 paid to each employee in a calendar year. The following should be considered when determining excess wages: (1) Wages reported to another state by the same employer for an employee. See Employer’s Quarterly Report for Out-of-State Taxable Wages (RT-6NF, formerly UCT-6NF); (2) Wages paid by your predecessor during Note: Florida law decreased the taxable wage base from $8,000 to $7,000 beginning with the January 1 through March 31, 2015 quarter. The taxable wage base is $8,000 for quarters ending between January 1, 2012 and January 1, 2015, and $7,000 for quarters ending before January 1, 2012. Line 4 – Enter the TAXABLE WAGES paid this quarter (Line 2 minus Line 3), which should equal the total of all Line 13b entries. Line 5 – Enter tax due. Multiply Line 4 by tax rate. Line 6 – If this report is past due, compute penalty of $25 for each 30 days or fraction thereof that the report is delinquent (see Due Dates). Line 7 – If tax due from Line 5 is not paid by the end of the month following the report quarter, interest is owed on tax due. Florida law provides a floating rate of interest for late payments of taxes and fees due. Interest rates, including daily rates, are published in Tax Information Publications that are updated semiannually on January 1 and July 1 each year and posted online at: https://revenuelaw.floridarevenue.com/Pages/Home.aspx. Line 8 – Enter $5 if you file and pay on time and choose to pay your quarterly tax due in installments. This $5 fee is payable only with the first installment; one time per calendar year. You do not owe this fee if you are paying 100% of the Total Amount Due (Line 9a) now. Line 9a – Enter the sum of Lines 5, 6, 7, and 8. If the total is less than $1, send the report with no payment. Line 9b – Enter the total due from Line 9a on Line 9b unless you choose to make installment payments. If you choose installments, enter the installment amount due for this quarterly report only on Line 9b. Note that Line 9b, Amount Enclosed, appears on both the report and the payment coupon. The chart below shows how to compute your installment payment. Quarter Ending 03/31 06/30 09/30 Installment Amount On Tax Due (Line 5) 1/4 of Tax Due 1/3 of Tax Due 1/2 of Tax Due Installment Due Date(s) 04/30, 07/31, 10/31, 12/31 07/31, 10/31, 12/31 10/31, 12/31 Installment payments for quarters other than this quarter must be made on an Employer’s Reemployment Tax Installment Coupon (RT-6INST, formerly UCT-6INST). Line 10 – Enter each employee’s social security number (NINE digits – Do not suppress the leading zeros). Every employee, regardless of age, is required to have a social security number. If the employee’s valid social security number is not included, no credit will be given for previously reported taxable wages, and the first (up to) $7,000 of wages on this quarterly report will be taxed at your tax rate. Line 11 – Enter each employee’s last name, first name, and middle initial. Line 12a – Enter each employee’s gross wages paid this quarter as defined in Line 2. Line 12b – Enter each employee’s taxable wages paid this quarter as defined in Line 4. Only the first $7,000 paid to each employee per calendar year is subject to the Florida reemployment tax. Line 13a – Enter total gross wages (add Lines 12a only). Total this page only. Include this and totals from additional pages in Line 2 on page 1 of RT-6, formerly UCT-6. Line 13b – Enter total taxable wages (add Lines 12b only). Total this page only. Include this and totals from additional pages in Line 4 on page 1 of RT-6, formerly UCT-6. RT-6 reports filed with missing or invalid social security numbers, or illegible entries are subject to an Incomplete/Erroneous penalty. You can sign up to receive quarterly emails reminding you to file and pay your reemployment tax. Go to floridarevenue.com and select “Subscribe to our tax publications.” Forms – Forms and additional information are available online or call 850-488-6800 for assistance. 850-488-6800 floridarevenue.com
More about the Florida Form RT-6N Corporate Income Tax
We last updated the Employer's Quarterly Report Instructions for the RT-6 and RT-6A R.12/15 in February 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.
Related Florida Corporate Income Tax Forms:
|Form Code||Form Name|
|Form RT-6NF||Quarterly Report for Out-of-State Wages|
Florida usually releases forms for the current tax year between January and April. We last updated Florida Form RT-6N from the Department of Revenue in February 2020.
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-6N
We have a total of five past-year versions of Form RT-6N 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.