Florida Regulations 12-24.010: General Administrative Provisions; Voluntary Participation; Confidentiality; Granting of Waivers From Electronic Filing Requirements
Current as of: 2024 | Check for updates
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(1) Taxpayers or reemployment tax agents who need general information concerning the Department’s e-Services can contact the Department at (850)488-6800 or at the Department’s website at www.floridarevenue.com. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
(2) Any taxpayer or reemployment tax agent may voluntarily participate in the Department’s e-Services. See Fl. Admin. Code R. 12-24.004, Enrollment. Taxpayers may terminate voluntary participation by filing a written notice of termination with Account Management at least 60 days prior to the due date of the last electronic payment. Termination requests must be directed to the Taxpayer Services, Florida Department of Revenue, 5050 W. Tennessee Street, Tallahassee, Florida 32399-0160.
(3) The Data Collection Center and its employees are bound by the same confidentiality requirements as the Department under Florida Statutes § 213.053
(4)(a) The Department is authorized to waive the requirement that a taxpayer submit tax returns by electronic means, if the taxpayer can establish that he or she is unable to comply with e-filing requirements. To request a waiver the taxpayer must complete and submit Form DR-654, Request for Waiver From Electronic Filing (incorporated by reference in Fl. Admin. Code R. 12-24.011), to establish in writing the basis under which such waiver is requested. The Department will verify the information submitted on the form and will respond in writing to the taxpayer after reviewing the form.
(b) Grounds for approving a waiver include, but are not limited to:
1. Any of the circumstances specified in sections 202.30(2)(b), 213.755(9)(a) and (b), 220.21(2) or 443.163(3), F.S.; or
2. The taxpayer does not have a modem; or
3. The taxpayer does not have access to the Internet.
(c) A waiver shall be valid for up to two years, and the issuance of a subsequent waiver will be contingent on the taxpayer working with the Department during the current waiver period to address the issues that originally necessitated the issuance of the waiver. The requirement to work with the Department to address the issues that necessitated a waiver means the taxpayer will: discuss existing computer capabilities with the Department; consider any assistance, recommendations, or training the Department offers; and implement any Department recommendation that enables the taxpayer to submit returns by electronic means, unless the taxpayer can establish that the circumstances or reasons as set forth in sections 202.30(2)(b), 213.755(9)(a) and (b), 220.21(2) or 443.163(3), F.S., continue to apply.
Rulemaking Authority 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3), 443.1317, 443.163(1) FS. Law Implemented 202.30, 206.485, 213.755, 220.21(2), (3), 443.163 FS. History-New 12-19-89, Amended 1-8-91, 11-17-93, 4-30-02, 10-5-03, 6-1-09, 2-17-15, 11-12-20.
(2) Any taxpayer or reemployment tax agent may voluntarily participate in the Department’s e-Services. See Fl. Admin. Code R. 12-24.004, Enrollment. Taxpayers may terminate voluntary participation by filing a written notice of termination with Account Management at least 60 days prior to the due date of the last electronic payment. Termination requests must be directed to the Taxpayer Services, Florida Department of Revenue, 5050 W. Tennessee Street, Tallahassee, Florida 32399-0160.
(3) The Data Collection Center and its employees are bound by the same confidentiality requirements as the Department under Florida Statutes § 213.053
(4)(a) The Department is authorized to waive the requirement that a taxpayer submit tax returns by electronic means, if the taxpayer can establish that he or she is unable to comply with e-filing requirements. To request a waiver the taxpayer must complete and submit Form DR-654, Request for Waiver From Electronic Filing (incorporated by reference in Fl. Admin. Code R. 12-24.011), to establish in writing the basis under which such waiver is requested. The Department will verify the information submitted on the form and will respond in writing to the taxpayer after reviewing the form.
(b) Grounds for approving a waiver include, but are not limited to:
1. Any of the circumstances specified in sections 202.30(2)(b), 213.755(9)(a) and (b), 220.21(2) or 443.163(3), F.S.; or
2. The taxpayer does not have a modem; or
3. The taxpayer does not have access to the Internet.
(c) A waiver shall be valid for up to two years, and the issuance of a subsequent waiver will be contingent on the taxpayer working with the Department during the current waiver period to address the issues that originally necessitated the issuance of the waiver. The requirement to work with the Department to address the issues that necessitated a waiver means the taxpayer will: discuss existing computer capabilities with the Department; consider any assistance, recommendations, or training the Department offers; and implement any Department recommendation that enables the taxpayer to submit returns by electronic means, unless the taxpayer can establish that the circumstances or reasons as set forth in sections 202.30(2)(b), 213.755(9)(a) and (b), 220.21(2) or 443.163(3), F.S., continue to apply.
Rulemaking Authority 202.26(3)(a), 206.485(1), 213.06(1), 213.755(8), (9), 220.21(2), (3), 443.1317, 443.163(1) FS. Law Implemented 202.30, 206.485, 213.755, 220.21(2), (3), 443.163 FS. History-New 12-19-89, Amended 1-8-91, 11-17-93, 4-30-02, 10-5-03, 6-1-09, 2-17-15, 11-12-20.