Enlarge image | Employer’s Quarterly Report RT-6NF R. 07/23 for Out-of-State Taxable Wages Rule 73B-10.037, F.A.C. Effective XX/XX Page 1 of 2 QUARTER ENDING EMPLOYER’S NAME RT ACCOUNT NUMBER Provisional / / F.E.I. NUMBER 10. EMPLOYEE’S SOCIAL SECURITY NUMBER - 11. EMPLOYEE’S NAME (please print first twelve characters of last name and first eight 12a. EMPLOYEE’S FLORIDA GROSS WAGES PAID THIS QUARTER 12c. EMPLOYEE’S OUT-OF-STATE TAXABLE WAGES characters of first name in boxes) 12b. EMPLOYEE’S FLORIDA TAXABLE WAGES PAID THIS QUARTER PAID YEAR-TO-DATE Social Security Only the first $7,000 paid to each employee per calendar year is taxable. Number - - Last Name 12a. First Middle Name Initial 12b. 12c. Social Security Number - - Last Name 12a. First Middle Name Initial 12b. 12c. Social Security Number - - Last Name 12a. First Middle Name Initial 12b. 12c. Social Security Number - - Last Name 12a. First Middle Name Initial 12b. 12c. Social Security Number - - Last Name 12a. First Middle Name Initial 12b. 12c. 13a. Total Gross Wages (add Lines 12a only). Total this page only. Include this and 13c. Total Out-of-State Taxable Wages paid totals from additional pages in Line 2 on page 1 of the RT-6. 13a. year-to-date (add Lines 12c only). Total this page only. 13b. 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 the RT-6. 13b. E-Verify Certification I attest, under penalty of perjury, that this employer uses the E-Verify system defined in section 448.095(1)(c), Florida Statutes or the VerificationEligibility Employment (Form USCIS -9),I if E-Verify is not available within three business days of a new hire, to verify the employment eligibility of newly hired employees. Signature _____________________________________________ Title _____________________________________________ Today’s Date _____________________________________________ Instructions for Employer’s Quarterly Report for Out-of-State Taxable Wages This form is used by employers to report employees who first Line 10 – Enter each employee’s social security number (NINE digits received out-of-state taxable wages who worked and received – Do not suppress the leading zeros). Every employee, regardless wages from the same employer in Florida during the reporting of age, is required to have a social security number (SSN). If the quarter. This form must be submitted with the completed employee’s SSN is not included, no credit will be given for previously first page (containing items 1 through 9) of your Employer’s reported taxable wages, and the first (up to) $7,000 of wages on this Quarterly Report (RT-6). Also, if an employee customarily performs quarterly report will be taxed at your reemployment tax rate. services on a continuing basis in more than one state, this form should not be used. Instead, you should contact the Department’s Line 11 – Enter each employee’s last name, first name, and middle Account Management process at 850-717-6628 to request a initial. reciprocal coverage agreement. |
Enlarge image | RT-6NF R. 07/23 Page 2 of 2 Line 12a – Enter each employee’s Florida gross wages paid for the The following definitions apply to the certification requirement: quarter as defined in Line 2 of the RT-6 Instructions (RT-6N). Gross Public agency Any –office, department, agency, division, wages should not include wage items specifically exempt per section subdivision, political subdivision, board, bureau, commission, (s.) 443.1217(2)(b)-(g), Florida Statutes (F.S.). (If no Florida gross authority, district, public body, body politic, state, county, city, town, wages were paid, but out-of-state wages were, DO NOT include the village, municipality, or any other separate unit of government employee.) created or established pursuant to law, and any other public or private agency, person, partnership, corporation, or business entity Line 12b – Enter each employee’s Florida taxable wages paid for acting on behalf of any public agency. the quarter. Employees – Individuals filling a permanent position who perform Line 12c – Enter each employee’s out-of-state taxable wages paid labor or services under the control or direction of an employer that year-to-date including current reporting quarter, if applicable. has the power or right to control and direct the employee in the Line 12c must include 100% of out-of-state taxable wages, including material details of how the work is to be performed in exchange this quarter, paid for the calendar year. for salary, wages, or other remuneration. The term “employee” does not include an individual hired for casual labor which is to be Line 13a – Enter the total Florida gross wages for this page. All performed entirely within a private residence, or an independent wages from this page and any attached pages must be included in contractor, as defined in federal laws or regulations, hired to Line 2 on the front of the RT-6 Quarterly Report. perform a specified portion of labor or services. Line 13b – Enter the total Florida taxable wages for this page. All Employers or employee leasing companies required to certify wages from this page and any attached pages must be included in use of E-Verify must sign, date, and enter their title on the first Line 4 on the front of the RT-6 Quarterly Report. Reemployment Tax report or return filed each calendar year if the entity he or she represents utilizes the E-Verify system or Form Line 13c – Enter the total out-of-state taxable wages paid year-to- USCIS I-9, if E-Verify is not available within three days of the new date for this page. hire, to verify employment eligibility. Entities required to verify employment who don’t do so are subject to a fine. E-Verify Certification Florida law requires public agencies and private employers that Social security numbers (SSNs) are used by the Florida employ 25 or more employees to certify on their first Reemployment Department of Revenue as unique identifiers for the administration Tax report or return filed each calendar year that they use the of Florida’s taxes. SSNs obtained for tax administration purposes E-Verify system. E-Verify is an internet-based system operated by are confidential under sections 213.053 and 119.071, Florida the U.S. Department of Homeland Security that allows participating Statutes, and not subject to disclosure as public records. Collection employers to electronically verify employment eligibility of all newly of your SSN is authorized under state and federal law. Visit hired employees. Additional information on the free E-Verify system floridarevenue.com/privacy for more information regarding the may be found at e-verify.gov/employers. state and federal law governing the collection, use, or release of SSNs, including authorized exceptions. If the E-Verify system is unavailable for three business days after the first day that the new employee begins working for pay, an employer VerificationEligibility must use the Employment (Form USCIS -9)Ito verify employment eligibility. In the absence of a written agreement or understanding with a client company, an employee leasing company must certify use of the E-Verify system on the first return or report filed within a calendar year. Contact Us Information and tutorials are available at floridarevenue.com/taxes/education. Tax forms and brochures are available at floridarevenue.com/forms. To speak with a Department of Revenue representative, call Taxpayer Services at 850-488-6800, Monday through Friday, excluding holidays. |