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                                                                                                                                       DR-228
                                                    Documentary Stamp Tax Return For 
                                                                                                                                       R. 01/16
                            Nonregistered Taxpayers’ Unrecorded Documents
                                                                                                                                       TC
                                                                                                                                       Rule 12B-4.003
                          This return is for nonregistered taxpayers only and is due no later than the 20th                   Florida Administrative Code
                          of the month following the execution month. SEE INSTRUCTIONS ON REVERSE SIDE.                                Effective 01/16

                                                    Filing TipsFiling Tips
ü DO NOT attach original or copies of deeds or other documents to this return.
ü Keep a copy of this return and a copy of your check for your records.  Canceled check serves as your receipt of payment.
ü Use Worksheet on reverse side to complete lines 4 – 8 on the tax return coupon below.
ü DO NOT submit a photocopy of a DR-228 tax return.
ü  All documents listed must be executed and/or issued in the same month.  A separate form must be completed for each month in which 
   a document was executed and/or issued.
ü Taxpayers with five or more taxable transactions per month must register with the Department.
ü Complete all information requested on the coupon.
ü Mail coupon to:         Florida Department of Revenue
                          5050 W Tennessee St
                          Tallahassee FL 32399-0150
ü SIGN AND DATE THE RETURN. 

                                                    Florida Department of Revenue
                                                                                                                                       DR-228
                                                    Documentary Stamp Tax Return For                                                   R. 01/16
                            Nonregistered Taxpayers’ Unrecorded Documents
                                                                                                                            US Dollars  Cents
Taxpayer Name ________________________________________________________________________  4. Miami-Dade County Surtax Due
                                                                                          (from Step 5 of the worksheet)
                                                                                                                             ,
Street Address ________________________________________________________________________ 5. Documentary Stamp Tax Due
                                                                                          (from Step 6 of the worksheet)     ,
City/State/ZIP ________________________________________________________________________ 6. Penalty
                                                                                          (see instructions)                 ,
County ____________________________________________
                                                                                        7. Interest
Under penalties of perjury, I declare that I have examined this tax                       (see instructions)                 ,
return and the facts stated in it are true.                                             8. Total Amount Due with Return
                                                                                          (sum of Lines 4 through 7)
_________________________________________________________________   ________________                                         ,
   Signature of Taxpayer  Taxpayer      Date                                            FEIN       Copy
                                                                                                                    -
_____________________________________________  (_______) ____________________________
   Title                    Phone Number (include area code)                            SSN (if no FEIN)                 -  -
                                                    Do Not Write in the Space Below

                                                    9100 0 20181225 0019025036 3 4000001189 2797 4

                                                    ***DETACH COUPON***
                                                    Florida Department of Revenue
                                                                                                                                       DR-228
                                                    Documentary Stamp Tax Return For                                                   R. 01/16
                            Nonregistered Taxpayers’ Unrecorded Documents
                                                                                                                            US Dollars  Cents
                                                                                        4. Miami-Dade County Surtax Due
Taxpayer Name ________________________________________________________________________    (from Step 5 of the worksheet)     ,
Street Address ________________________________________________________________________ 5. Documentary Stamp Tax Due
                                                                                          (from Step 6 of the worksheet)     ,
City/State/ZIP ________________________________________________________________________ 6. Penalty
                                                                                          (see instructions)
County ____________________________________________                                                                          ,
                                                                                        7. Interest
Under penalties of perjury, I declare that I have examined this tax                       (see instructions)                 ,
return and the facts stated in it are true.                                             8. Total Amount Due with Return
                                                                                          (sum of Lines 4 through 7)
_________________________________________________________________   ________________                                         ,
   Signature of Taxpayer                                  Date                          FEIN
                                                                                                                    -
_____________________________________________  (_______) ____________________________
   Title                    Phone Number (include area code)                            SSN (if no FEIN)                 -  -
                                                    Do Not Write in the Space Below

                                                    9100 0 20181225 0019025036 3 4000001189 2797 4



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                                              Worksheet for Completing Form DR-228

Complete the information requested and carry subtotals to the front of              Example 2:  A deed transferring interest in real property situated in any Florida 
this tax return.                                                                    county other than Miami-Dade is delivered for consideration of $404,105. Tax 
Step 1.  Notes and Other Written Obligations to Pay Money – Tax-Rate:               calculation:  4,042 (taxable $100 units) x $.70 = $2,829.40. 
$.35 per $100 or fraction thereof. Florida law limits the maximum tax due on        3b. Tax Subtotal $.______________________________________
notes and other written obligations to $2,450.
Example:  A note of $252,150 is executed, signed, or delivered in Florida           Steps 4a and 4b. Instruments Transferring Ownership Interest in a 
and no mortgage or other lien is filed or recorded in Florida.  Tax calculation:    Conduit Entity (see s. 201.02(1)(b), F.S., and Rule 12B-4.060, F.A.C.) – 
2,522 (taxable $100 units) x $.35 = $882.70.                                        Tax-Rate:  $.70 per $100 of consideration or fraction thereof in all counties 
                                                                                    except Miami-Dade; Miami-Dade is $.70 per $100 and surtax of $.45 per $100 
1. Subtotal $.______________________________________                                (on real property other than a single-family dwelling held in the conduit entity) 
                                                                                    of consideration or fraction thereof.
Step 2.  Bonds – Tax-Rate:  $.35 per $100 or fraction thereof.
                                                                                    Example:  An instrument transferring ownership interest in a conduit entity 
Example:  A corporate bond in the amount of $100,000 is issued in Florida           owning unimproved real property (not a single-family dwelling) situated 
and no mortgage or other lien is filed or recorded in Florida.  Tax calculation:    in Miami-Dade County is delivered for consideration of $535,750.  Surtax 
1,000 (taxable $100 units) x $.35 = $350.00.                                        calculation:  5,358 (taxable $100 units) x $.45 = $2,411.10. 
2. Subtotal $.______________________________________                                4a. Surtax Subtotal $.____________________________________
Steps 3a and 3b. Instruments Transferring Interest in Florida Real                  Example:  An instrument transferring interest in real property situated in 
Property – Tax-Rate:  $.70 per $100 of consideration or fraction thereof in all     any Florida county, including Miami-Dade, is delivered for consideration of 
counties except Miami-Dade; Miami-Dade is $.60 per $100 and surtax of $.45          $535,750. Tax calculation:  5,358 (taxable $100 units) x $.70 = $3,750.60.
per $100 (on real property other than a single-family dwelling) of consideration 
or fraction thereof.                                                                4b. Tax Subtotal $.______________________________________
Example:  A deed transferring interest in unimproved real property (not             Step 5. Surtax due (sum of steps 3a and 4a.  Carry to line 4 on front of 
a single-family dwelling) situated in Miami-Dade County is delivered for            return.)
consideration of $535,750.  Surtax calculation:  5,358 (taxable $100 units) x 
$.45 = $2,411.10.                                                                   $.______________________________________
3a. Surtax Subtotal $.______________________________________                        Step 6. Documentary stamp tax due (sum of steps 1, 2, 3b, and 4b.  Carry 
Example 1:  A deed transferring interest in real property situated in               to line 5 on front of return.) 
Miami-Dade County is delivered for consideration of $535,750.  Tax                  $.______________________________________
calculation:  5,358 (taxable $100 units) x $.60 = $3,214.80.

Who must file a DR-228 tax return?  This form is for nonregistered                  at $.60 per $100, or portion thereof, of the consideration paid or to be paid 
taxpayers reporting documentary stamp tax on unrecorded documents.                  where the property transferred is a single-family residence; and at $.60 plus 
Every person who executes or issues instruments described below and has             $.45 surtax per $100, or portion thereof, of the consideration paid or to be 
less than five taxable transactions per month may report documentary stamp          paid where the property transferred is other than a single-family residence.
tax using this tax return.                                                          Penalty:  If you are late filing your return or paying tax, add a late penalty of 10 
What tax return do registered taxpayers use?  Any person with five (5) or           percent of the tax due for each month or portion of a month, not to exceed 50 
more taxable transactions per month must register with the Department and           percent of the tax due.  Minimum penalty is $10.
file a DR-225 tax return.  You can register to collect and/or report tax through    Interest:  Interest is due from the date tax is due until paid.  Florida law 
our Internet site at www.floridarevenue.com.  The site will guide you through       provides for a floating rate of interest that is established using a formula in 
an application interview that will help you determine your tax obligations.  If you section 213.235, Florida Statutes.  Interest rates are updated on January 
do not have Internet access, you can complete and submit Form DR-1, Florida         1 and July 1 of each year.  To obtain interest rates go to the Department’s 
Business Tax Application.  Obtain Form DR-1 from your nearest Department of         Internet site.
Revenue service center or call Taxpayer Services at 850-488-6800.
                                                                                    Resources:  Visit the Department’s Internet site at www.floridarevenue.com 
When are returns due?  Returns and payments are due no later than the               or call Taxpayer Services at 850-488-6800, Monday through Friday (excluding 
20 thof the month following the execution month.  Returns and payments 
postmarked after the 20 th are late.  However, if theth 20  falls on a Saturday,    holidays).
Sunday, or state or federal holiday, returns will not be considered late if they    Where to Send Payments and Returns:
are postmarked by the next business day.                                            Make check payable to and send with return to:
Notes and Other Written Obligations to Pay Money:  Tax is calculated at                     FLORIDA DEPARTMENT OF REVENUE
$.35 per $100 or portion thereof.  Florida law limits the maximum tax due on                5050 W TENNESSEE ST
notes and other written obligations to $2,450.  However, there is no limit on               TALLAHASSEE FL 32399-0150
the tax due for recorded instruments such as a mortgage or other lien.  Tax is      Social security numbers (SSNs) are used by the Florida Department of 
due on documents that contain a promise to pay, a sum certain in money, and         Revenue as unique identifiers for the administration of Florida’s taxes.  
are executed or delivered in Florida.  Examples include:  
      Notes and other written obligations to pay
      Retail installment sale contracts
      Leases with an unconditional promise to pay
      Title loans                                                                 SSNs obtained for tax administration purposes are confidential under 
      Certain renewal notes                                                       sections 213.053 and 119.071, Florida Statutes, and not subject to disclosure 
Bonds:  Tax is calculated at $.35 per $100 or portion thereof.  Tax is due on       as public records. Collection of your SSN is authorized under state and federal 
the original issuance of bonds in Florida, based on the face value of the bond.     law.  Visit our Internet site at www.floridarevenue.com and select “Privacy 
Instruments Transferring Interest in Real Property in Florida:  For real            Notice” for more information regarding the state and federal law governing the 
property situated in all counties in Florida, except Miami-Dade County, tax         collection, use, or release of SSNs, including authorized exceptions.
is calculated at $.70 per $100 or portion thereof, of the consideration paid or 
to be paid.  For real property situated in Miami-Dade County, tax is calculated 






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