PDF document

- 1 -

                                                                                                                    DR-26N
                                                                                                   Effective 07/19
                                                                                                   Rule 12-26.008, F.A.C.
                                                                                                              Page 1 of 4
                             Instructions - Application for Refund  

           Did you Know? You may begin the refund process by completing the application online.
Florida law requires that refund applications be supported with sufficient information and documentation to 
determine eligibility and the refund amount due. Form DR-26N (Instructions – Application for Refund) provides 
the information and documentation required for some common refund claims.

Use Form DR-26 when requesting a refund for:
           •   Communications Services Tax                     • Insurance Premium Tax
           •   Corporate Income Tax                            • Intangible Personal Property Tax
           •   Documentary Stamp Tax                             Nonrecurring
           •   Estate Tax                                        Governmental Leasehold
           •   Fuel Tax                                        • Pollutants Tax
You may choose to submit the required information and documentation electronically instead of providing paper copies. 
Contact Refunds at (850) 617-8585 for more information.
Upon receipt, the Department will review your application and the supporting information and documentation. You will be 
notified if additional information or documentation is needed. 
Once your application contains all information and documentation needed by the Department to determine eligibility and 
the amount of the refund claim due, your refund claim will be processed.

 All applications for refund must contain:
    •   A detailed explanation of how the refund amount was computed;
    •   The specific reason(s) for the refund request;
    •   The dates when the overpayment or payment in error occurred; and
    •   Sufficient information and documentation for the Department to determine eligibility for the
               refund and the amount of the refund claim due.
 The following instructions contain the information and documentation required for some 
 common refund claims.

Audit, Self-Audit, Voluntary Disclosure,                       •  If applicable, a written request for a waiver or  
Stipulation Payment, or Overpayments of                         reduction of the penalties assessed, including any 
Billings, Penalties, or Tax Warrants                            necessary documentation to support the request.
•  The case number, business partner number, tax 
                                                               Duplicate Payments to the Department
  account number, or any other number used to identify 
                                                               A copy of documentation evidencing the duplicate 
  the overpayment.
                                                               payments (e.g., the electronic payment confirmation 
•  A copy of the notice or agreement under which the 
                                                               numbers, a copy of the front and back of your cancelled 
  overpayment occurred:
                                                               checks, or a copy of the bank statement(s) indicating the 
    o  Notice of Proposed Assessment (DR-831);
                                                               duplicate payments).
    o  Self-Audit Worksheet and Report, including         
      supporting documentation;                                Communications Services Tax
    o  Voluntary Disclosure, including supporting         
      documentation;                                           You must file this application with the Department 
    o  Stipulation Time Payment Agreement;                     within 12 months after tax paid on bad debts has 
    o  Notice of Amount Due.                                   been charged off for federal income tax purposes.
•  A copy of the documentation evidencing payment              Providers of communications services tax must use 
  (e.g., the electronic payment confirmation number, a         this application to obtain a refund of communications 
  copy of the front and back of your cancelled check,          services tax only when tax has been:
  or a copy of the bank statement(s) indicating the 
                                                               •  Accrued and paid to the Department in error;
  payment).
                                                               •  Paid to a service provider for services that were resold;
•  If applicable, a copy of the tax return for which the 
                                                               •  Collected and paid to the Department on tax-exempt sales;
  Notice of Amount Due was issued.

- 2 -

Enlarge image

                                                                                                                     DR-26N
                                                                                                                     Eff. 07/19
                                                                                                               Page 2 of 4

•  Reported and paid to the Department in error; or             •  A copy of the journal entry for the bad debt write-off for 
•  Written off for federal income tax purposes as a bad debt.   federal income tax purposes.
                                                                •  If applicable, the amount of the bad debt attributed to the 
To report a credit against tax due, communications services     state and to each identified local jurisdiction and information 
providers must use Schedule III or IV of the Florida            on the proportionate allocation method used to attribute the 
Communications Services Tax Return (Form DR-700016) to          amount of the bad debt to the state and to the affected local 
report:                                                         jurisdictions.
•  Corrections or adjustments to previous reporting periods     •  A copy of the payment history for each customer’s account 
(e.g., correct revenue reported in the wrong jurisiction or to  for the time period during which the debt was incurred, the 
adjust amounts reported incorrectly on previous returns);       debt became worthless, and the debt was written off for 
•  Adjustments in taxable sales due to credits issued; or       federal income tax purposes.
•  Tax was paid to a service provider for services that were    •  A copy of documents indicating the amount of the sale and 
resold.                                                         the Florida tax billed to the purchaser (e.g., invoices or bills 
To receive a refund, communications services providers must     of sale).
include the following with their application:                   •  A copy of the accounting records substantiating that the tax 
•  A copy of the documentation evidencing payment of the tax    was reported and paid to the Department.
(e.g., the electronic payment confirmation  numbers, a copy 
                                                                Documentary Stamp Tax - Nonrecurring Intangible 
of the front and back of your cancelled checks, or a copy of 
                                                                Tax
the bank statement(s) indicating the payment).
•  If applicable, a copy of the journal entries  which correct  You must file a separate refund application for each tax.
the accrual and payment of self-accrued communications          Use this application if you overpaid the documentary stamp 
services tax to the Department.                                 tax or the nonrecurring intangible personal property tax due. 
•  If applicable, a copy of the documentation evidencing the    Examples of overpayment are:
sale of communications services for which the tax was           •  Documents recorded more than once, and the tax was 
paid to a vendor at the time of purchase (e.g., a copy of       overpaid
the purchase invoice or bill of sale evidencing payment of      •  Duplicate payments of the tax due were issued for the same 
the Florida communications services tax and a copy of the       document 
customer’s sales invoices or bills of sale for the resale of    •  Tax was remitted to the county that recorded the document 
those services).                                                and to the Department
•  If applicable, a copy of the documentation evidencing that   •  Tax was overpaid to the county or to the Department
  tax was paid to the Department on a tax-exempt sale and       •  Tax was paid on a tax-exempt document
  that the tax was refunded to the tax-exempt customer (e.g.,   •  A court order determined the document was invalid
  a copy of the customer’s exemption certificate; a copy of the Include the following with your application:
  customer’s payment history; a copy of the front and back of   •  A copy of the documentation evidencing a duplicate 
  the cancelled check refunding the customer’s payment; or, a   payment of tax, an overpayment of tax, or a payment of tax 
  copy of the credit memo issued to the customer).              when no tax was due (e.g., a copy of the front and back of 
•  If applicable, a copy of the documentation evidencing the    your cancelled checks or a copy of the bank statement(s) 
error in reporting amounts on the Florida Communications        indicating the duplicate payments).
Services Tax Return (Form DR-700016) and the correct            •   A copy of the document for which tax was overpaid or was 
reporting amounts.                                              paid in error.
•  If applicable, an explanation of any entries on Schedule III •  A copy of documentation to establish an exemption from 
or IV of Florida Communications Services Tax Return (Form       tax.
DR-700016) filed subsequent to the refund period.
                                                                Use this application if you refunded documentary stamp tax 
Communications services providers may choose to report bad      or nonrecurring intangible personal property tax to a customer 
debt credits on Schedule I or IV of the Florida Communications  who paid tax that was not due. You must refund the tax to your 
Services Tax Return (Form DR-700016). To obtain a refund        customer prior to claiming a refund of the tax.
of communications services tax on bad debts, providers must 
include the following with their application:                   Include the following with your application:
                                                                •  A copy of the tax return or recorded document on which the 
•  A schedule of bad debts written off for federal income tax 
                                                                tax was paid.
purposes, including the name of the purchaser, the date of 
                                                                •  A copy of the documentation required to establish that tax 
the original sale, the original taxable amount, the original 
                                                                was overpaid or paid in error.
Florida communications services tax collected, the tax 
                                                                •  A copy of the evidence that tax was collected and 
return on which the tax was paid  to the Department, the 
                                                                subsequently refunded to the customer (e.g., a copy of the 
amount of the original sale and the amount of the applicable 
                                                                customer’s payment history; a copy of the front and back of 
tax, and the date of the journal entry writing off the bad debt 
                                                                the cancelled check refunding the customer’s payment; or a 
for federal income tax purposes.
                                                                copy of the credit memo issued to the customer).

- 3 -

Enlarge image

DR-26N
Eff. 07/19
Page 3 of 4

• A copy of the accounting records substantiating that any • A copy of invoices showing the amount of fuel taxes paid.
tax refunded or credited to the customer did not reduce the • The calculations showing the amount of sales tax and
amount of tax reported and paid to the Department on a discretionary sales surtax due on the fuel.
subsequent return.
Undyed diesel fuel used in vessels engaged in interstate
Aviation Fuel Tax or foreign commerce or in commercial fishing vessels
Use this application to claim a refund of tax paid on aviation • If applicable, a copy of the purchaser’s Sales and Use Tax
fuel used in the following manner: Direct Pay Permit.
Aviation fuel sold for use in an aircraft operated by the • An Exemption Certificate stating that fuel purchased
federal government qualifies for the partial exemption provided in s. 212.08(4)
• A copy of federal Form 1094 (exemption certificate from the (a)2. and (8), F.S., and the percentage of the sales price of
federal government); or, the fuel that is subject to sales tax and discretionary sales
• A copy of the contract with the federal government, a surtax. A suggested format of a certificate is provided in
schedule of sales made to the federal government, and subsection 12A-1.0641(7), Florida Administrative Code
copies of sales invoices to the federal government. (F.A.C.).
• The calculations showing the amount of sales tax and
Fuel Tax discretionary sales surtax due on the fuel.
Use this application to claim a refund of tax paid on fuel used • A copy of invoices showing the amount of fuel taxes paid.
in the following manner:
The Department will reduce the amount of the fuel tax
Fuel delivered to tribal land for purchase and use by tribal refund due by the amount of sales tax and discretionary
members sales surtax due on the fuel.
• A copy of the evidence of fuel taxes paid on fuel sold
to and delivered to tribal lands (copies of sales invoices Pollutants Tax
listing the type and amount of fuel purchased, the purchase Do not use this application to request a refund for one or more
date, the delivery address of the fuel sold, the amount paid, of the following exemptions:
and the taxes paid). • You exported tax paid petroleum products or other products
• List of qualified tribal members (non-government use). defined as pollutants from Florida.
• Fueling reports for tribal members’ vehicles (non- • You bunkered tax paid petroleum products into marine
government use). vessels engaged in interstate or foreign commerce.
• Form DR-26A, Assignment of Rights to Refund of Tax, from • You consumed, blended, or mixed a tax paid solvent to
each tribal member (non-government use). produce a product which is not a pollutant.
Gasoline or diesel fuel sold to foreign diplomats by retail These refund claims may be filed quarterly using an
stations Application for Pollutants Tax Refund, Form DR-309660.
• A copy of the United States Department of State Quarterly You can also use these exemptions to offset tax due on the
Foreign Diplomat Report. Pollutants Tax Return, Form DR-904.
• A copy of the evidence of fuel taxes paid by foreign All other overpayments of pollutants taxes may be requested
diplomats (copies of sales invoices or third party credit card using this application. Include the following with your
statements listing the type and amount of fuel purchased, application:
the purchase date, the retail station where purchased, the
purchaser of the fuel, the amount paid, and the taxes paid). Payment Made in Error
• A copy of the documentation evidencing that the state and • A copy of the documentation evidencing the payment in
local option fuel taxes have been refunded to, or credited to error or the duplicate payment (e.g., the electronic payment
the account of, the foreign diplomat who paid the tax. confirmation number(s) of the original pollutants tax return.
• A copy of the documentation evidencing payment of tax
Undyed diesel fuel mixed with dyed diesel fuel (e.g., the electronic payment confirmation numbers, a copy
• The refund authorization number obtained from the of the front and back of your cancelled check, or a copy of
Department when reporting the mixing incident. the bank statement(s) indicating the payment).
• A copy of the documentation evidencing that the state and
local option fuel tax was reimbursed to the end user. Reporting Error (an original or supplemental Pollutants Tax
(See Rule 12B-5.140, F.A.C.) Return, Form DR-904, reported an overpayment of tax)
• A copy of the original pollutants tax return.
Undyed diesel fuel purchased in quantities of 2,500 • A copy of the amended pollutants tax return.
gallons or more per calendar year and used in • A copy of the documentation evidencing payment of tax
noncommercial vessels (pleasure boats) (e.g., the electronic payment confirmation numbers, a copy
You must file this application with the Department before of the front and back of your cancelled check, or a copy of
April 1. Only one refund claim per calendar year is the bank statement(s) indicating the payment).
allowed. • A copy of the documentation supporting the amended
amounts reported on the amended pollutants tax return.

- 4 -

Enlarge image

                                                                                                                                       DR-26N
                                                                                                                               Eff. 07/19
                                                                                                                         Page 4 of 4

Corporate Income Tax                                              •  If the duplicate payment is for your final corporate 
If you have made an overpayment, including an overpayment                        income tax return, a copy of the final return filed with the 
of estimated tax, and your Florida corporate income/franchise                    Department.
tax return has not been filed for the taxable year, you must file 
your Florida corporate income/franchise tax return and request    Insurance Premium Tax
a refund of the overpayment on that return.                       If you have made an overpayment, including an overpayment 
                                                                  of estimated tax, and your Florida insurance premium tax 
You may file an amended Florida corporate income/franchise        return has not been filed for the taxable year, you must file 
tax return to request a refund of an overpayment on a return      your insurance premium tax return and request a refund of the 
previously filed with the Department, or take a credit on a       overpayment on that return. 
subsequently filed return.  If you make the election to apply an 
overpayment to a subsequent year, the election may not be         Use this application to apply for a refund for the following 
                                                                  reasons:
changed.
                                                                  •  The Department deposited a check or payment in error; or
Use this application to apply for a refund for the following      •  A duplicate payment was submitted for estimated tax, filing 
reasons:                                                                         fees, a bill payment, or a final return.
•  The Department deposited a check or payment in error;
                                                                  Include the following with your application:
•  You received a credit memorandum issued by the 
                                                                  •  A copy of the documentation evidencing the payment
 Department for penalty or interest overpaid with a  
                                                                                 in error or a duplicate payment (e.g., the electronic 
 corporate income/franchise tax return; or
                                                                                 payment confirmation number(s), a copy of the front and 
•   A duplicate payment was submitted for estimated tax, filing   
                                                                                 back of your cancelled check(s), or a copy of the bank 
  fees, a bill payment, or a final return.
                                                                                 statement(s) indicating the payments).
Include the following:                                            •  If the duplicate payment is for your final Florida insurance 
•  A copy of the documentation evidencing the payment                            premium tax return, a copy of the final return filed with the 
 in error or the duplicate payment (e.g., the electronic                         Department.
   payment confirmation number(s), a copy of the front and 
     back of your cancelled check(s), or a copy of the bank 
   statement(s) indicating the payments).

                                                             Contact Us

To speak with a Department representative, call                   To find a taxpayer service center near you, visit 
Taxpayer Services at 850-488-6800, Monday through                 floridarevenue.com/taxes/servicecenters.
Friday, excluding holidays.
                                                                  Information, forms, and tutorials are available on the 
For written replies to tax questions, write to:                   Department’s website at floridarevenue.com
 Taxpayer Services - MS 3-2000
                                                                  Subscribe to Receive Updates by Email from the 
 Florida Department of Revenue
                                                                  Department. Subscribe to receive an email for due date
 5050 W Tennessee St
                                                                  reminders, Tax Information Publications, or proposed 
 Tallahassee FL 32399-0112
                                                                  rules. Subscribe today at
                                                                  floridarevenue.com/dor/subscribe

                                                                References
           The following documents were mentioned in this form and are incorporated by reference in the rules indicated below. 
                              The forms are available online at floridarevenue.com/forms.

 Form DR-26                               Application for Refund                            Rule 12-26.008, F.A.C.

 Form DR-26A                              Assignment of Rights to Refund of Tax             Rule 12-26.008, F.A.C.

 Form DR-700016                           Florida Communications Services Tax Return        Rule 12A-19.100, F.A.C.

 Form DR-309660                           Application for Pollutants Tax Refund             Rule 12B-5.150, F.A.C.

 Form DR-904                              Pollutants Tax Return                             Rule 12B-5.150, F.A.C.

PDF file checksum: 803640696

(Plugin #1/10.13/13.0)