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Reemployment Tax Instructions RT-89
for Excess Wage Computation R. 06/21
Rule 73B-10.037, F.A.C.
Effective 06/21
This information is provided for use in computing excess wages. It is intended to assist employers in the correct reporting
of wages on the Employer’s Quarterly Report (RT-6). An Employer’s Quarterly Report must be filed even when all wages
are excess and no tax is due.
• For calendar years 2015 and forward, Taxable Wages are the first $7,000 paid to each covered employee during the
calendar year.
• Excess Wages are wages paid over $7,000 to an employee during the calendar year. Excess wages are not taxable
wages.
• Only the first $7,000 paid to an employee by the same employer in a calendar year is taxable. Taxable wages reported
to another state by the same employer within the same calendar year should be included in determining the excess
wage base for the employer. Report year-to-date, out-of-state taxable wages on the Employers Quarterly Report for
Out-of-State Wages (RT-6NF).
• If you are a legal successor, the wages paid by your predecessor during the calendar year should be included in
determining excess wages.
• Wages must be reported on the Employer’s Quarterly Report (RT-6) in the quarter paid.
• The sum of all amounts exceeding $7,000 per employee (excess wages) is entered on Line 3 of the tax report. This
sum can never be larger than the gross wages (Line 2).
The example on the reverse side shows a sample payroll with the employees’ wages and how to report them for a calendar
year.
For Information and Forms
Information and forms are available on our website at floridarevenue.com/forms.
Closing/Sale of Business or Change of Address or Business Name: If you change your business name, business location, mailing
address, or close/sell your business, you must notify us immediately. The quickest way to make changes to your business location,
mailing address, phone numbers, or tax status (active/inactive), or cancel your Certificate of Registration, is to notify us online. You
may do so by going to floridarevenue.com/taxes/updateaccount.
To speak with a Department of Revenue representative: You must submit a new registration if you:
Call Taxpayer Services at 850-488-6800, Monday through • Move your business location from one county to
Friday, excluding holidays. another.
• Change your legal entity.
Subscribe to Receive Updates by Email from the • Change the ownership of your business.
Department. Subscribe to receive due date reminders, Tax Register online at floridarevenue.com/taxes/registration.
Information Publications (TIPs), or proposed rules. Subscribe
today at floridarevenue.com/dor/subscribe. For a written reply to tax questions, write:
Taxpayer Services MS 3-2000
Florida Department of Revenue
5050 W Tennessee St
Tallahassee FL 32399-0112
Social security numbers (SSNs) are used by the Florida Department of Revenue as unique identifiers for the administration of Florida’s taxes. SSNs
obtained for tax administration purposes are confidential under sections 213.053 and 119.071, Florida Statutes, and not subject to disclosure as public
records. Collection of your SSN is authorized under state and federal law. Visit our Internet site at floridarevenue.com/privacy for more information
regarding the state and federal law governing the collection, use, or release of SSNs, including authorized exceptions.
