RT-8i
                                         RT-8A Information Sheet                                            R. 07/20

                                                  Correcting Errors
               A previously filed quarterly report (RT-6) can be corrected online using the file and 
               pay website at floridarevenue.com/taxes/filepay. If you are required to file and pay 
               reemployment tax electronically, you are also required to correct your prior returns 
               electronically and should not submit the paper form entitled Correction to Employer’s 
               Quarterly or Annual Domestic Report (RT-8A). Review the Electronic RT-8A Guide at 
               floridarevenue.com/taxes/rt. Go to “Report and Payment Information” then select 
               “Correcting Errors” for help with correcting errors on quarterly reemployment reports.

                          Wages                                             Common Errors
“Wages” means all remuneration for employment,            Negative wage amounts are included in the 
including commissions, bonuses, back pay awards, and      employee’s “Gross” or “Taxable” Wages Paid 
the cash value of all remuneration paid in any medium     Columns. Adjustments to previously filed RT-6, RT-6NF, 
other than cash. However, wages reported on the:          RT-6EW, and RT-7 wage information must be made for 
• Employer’s Quarterly Report (RT-6),                     each quarter individually using the RT-8A. To adjust 
• Employer’s Quarterly Report Continuation Sheet          wages previously over-reported, write the amount 
      (RT-6A),                                            originally reported for each employee in the “Original 
• Employer’s Quarterly Report for Out-of-State Wages      Wages” column and the corrected amounts in the 
  (RT-6NF),                                               “Corrected Wages” column. Annual filers (RT-7) must 
• Employer’s Reemployment Tax Annual Report for           complete one RT-8A for each quarter being corrected.
  Employers of Domestic Employees Only (RT-7),
• Employer’s Quarterly Report for Employees               Employee wages that should have been reported to 
  Contracted to Governmental or Nonprofit Educational     another state are included with Florida wages.
  Institutions (RT-6EW), or                               The RT-6NF is used with the RT-6 to report out-of-state 
• Correction to Employer’s Quarterly or Annual            taxable wages paid to employees who work for the 
  Domestic Report (RT-8A)                                 same employer in multiple states. The RT-8A can be 
should not include amounts of compensation exempt         used to correct wages previously reported as either
from Florida reemployment tax per section 443.1217(2)     in-state or out-of-state.
(b)-(g), Florida Statutes.
                                                          Exempt wages are included with gross or taxable 
Tips and gratuities are covered wages if received while   wages. The following are examples of exempt wages 
performing services that constitute employment and are    that should not be included with gross or taxable 
included in a written statement furnished to the employer wages:
by the employee, and amount to $20 or more per month.     •   A sole proprietor and his or her spouse, parents
                                                              and minor children under age 21
Sick and accident disability payments paid by an          •   Partners of a partnership
employing unit to an employee in the six calendar         •   Elected officials and others as specified under  
months after the calendar month the employee stopped          Florida Statutes
working are wages. Payments made under a worker’s 
compensation law are excluded from wages.                 Other Errors on Reports:
                                                          •   An incorrect or missing social security number is 
Officers of a corporation performing services for the         reported in Column 1 for the employee listed
corporation are employees, and compensation paid is       •   An incorrect or missing employee name is reported 
considered wages. Only dividends on shares of stock and       in Column 2
board of director fees are excluded from wages.           •   Wages or employees are reported more than once, 
                                                              or duplicate wage information is sent
Members of a limited liability company classified as a    •   Typographical or written errors are made on the 
corporation for federal income tax purposes, performing       wage report 
services for the limited liability company are employees.

To speak with a Department of Revenue representative, call Taxpayer Services at 850-488-6800, Monday through 
Friday, excluding holidays, or visit the Department’s website at floridarevenue.com.