Florida Dept. of Revenue - Taxpayer Information Regarding COVID-19

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Taxpayer Information Regarding COVID-19

The Florida Department of Revenue is monitoring developments pertaining to the novel coronavirus (COVID-19) and is following guidance from federal and state officials. We understand you may have some concerns and uncertainty pertaining to COVID-19 and are committed to being responsive to your needs.

The Department has established COVID-19 Frequently Asked Questions (FAQs) and a dedicated team to address your tax-related questions and concerns via email at COVID19TAXHELP@FloridaRevenue.com.

The Department encourages all taxpayers to conduct their business with us through online services. Visit our Tax Education or FAQs webpages for information and answers to your questions; use our eServices applications to file and pay taxes; or contact our call center at (850) 488-6800.

Press Releases

The Department has issued press releases regarding the issuance of emergency orders for sales and use taxes and corporate income/franchise tax. You can visit the Department's Media webpage for a list of press releases.

Emergency Order for Corporate Income/Franchise Tax - April 27, 2020

On April 27, 2020, Florida Department of Revenue Executive Director Jim Zingale issued Order of Emergency Waiver/Deviation # 20-52-DOR-003 extending certain corporate income/franchise tax (CIT) returns and payments.

Entities with a fiscal year ending December 31, 2019

The May 1, 2020, due date for Florida CIT returns is extended to August 3, 2020.
The May 1, 2020, due date for Florida CIT payments is extended to June 1, 2020.
The due date to submit a request for extension of time to file the return and to make any tentative payment is extended to June 1, 2020.

Entities with a fiscal year ending January 31, 2020

The June 1, 2020, due date for Florida CIT returns is extended to August 3, 2020.
The June 1, 2020, due date for Florida CIT payments or to submit a request for extension of time to file remains June 1, 2020.

Entities with a fiscal year ending February 29. 2020

The July 1, 2020, due date for Florida CIT returns is extended to August 3, 2020.
The July 1, 2020, due date for Florida CIT payments or to submit a request for extension of time to file remains July 1, 2020.

Florida CIT payments should be based on the corporation's best estimate of the amount of tax that would be due with the returns.

For more information, read the emergency order in its entirety at COVID-19 – Order of Emergency Waiver Corporate Income Tax Due Dates PDF Icon .

Emergency Order for Sales and Use Tax - March 26, 2020

On March 26, 2020, Florida Department of Revenue Executive Director Jim Zingale issued Order of Emergency Waiver/Deviation # 20-52-DOR-002 to extend certain filing deadlines for Florida businesses. This order addresses February and March reporting periods for the following taxes and fees:

Sales and use tax, including discretionary sales surtax
Tourist development tax
Solid waste fees, including new tire fee, lead-acid battery fee, dry-cleaning gross receipts, and rental car surcharge
Prepaid wireless E911 fees

February 2020 Reporting Period

The order waives the imposition of penalty and interest for those taxpayers who collected these taxes in February 2020 but were unable to meet the March 20 due date if the taxes are reported and remitted by March 31, 2020. Note: To meet the March 31 deadline, electronic payments must have been initiated by 5:00 p.m. ET on March 30, 2020.

March 2020 Reporting Period

The order states taxpayers not adversely affected by the COVID-19 outbreak are required to continue to file and pay taxes collected during March 2020 on or before April 20, 2020.

For taxpayers who have been adversely affected by the COVID-19 outbreak, the order extends the due date for March 2020 returns and payments to April 30, 2020. Note: to meet the April 30 deadline, electronic payments must be initiated by 5:00 p.m. ET on April 29, 2020.

The order defines “adversely affected” as any of the following conditions:

The business closed in March 2020 in compliance with a state or local government order issued in response to the COVID-19 outbreak and following the closure had no taxable transactions for the taxes listed above.
The business experienced sales tax collections in March 2020 that are less than 75% of March 2019 sales tax collections.
The business was established after March 2019.
The business is registered with the Department to file quarterly.

For more information, read the emergency order in its entirety at COVID-19 – Order of Emergency Waiver Sales and Use Tax Due Dates PDF Icon .

Contacting Your Taxpayer Service Center

Taxpayer service centers are operational; however, are temporarily closed to the public. Visit our Tax Education or FAQs for information and answers to your questions.