Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-24 - PAYMENT OF TAXES AND SUBMISSION OF RETURNS BY ELECTRONIC MEANS; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS › Part I - ELECTRONIC FUNDING TRANSFER AND RETURN SUBMISSION › Section 12-24.010 - General Administrative Provisions; Voluntary Participation; Confidentiality; Granting of Waivers From Electronic Filing Requirements

Current through Reg. 50, No. 138; July 16, 2024
(1) Taxpayers or reemployment tax agents who
				  need general information concerning the Department's eServices can contact the
				  Department at (850)488-6800 or at the Department's website at
				  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
				  eServices. See Rule 12-24.004, F.A.C., 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 Section 213.053, F.S.
(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 Rule
				  12-24.011, F.A.C.), 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 Section
				  202.30(2)(b),
				  213.755(9)(a),
				  (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 Section
				  202.30(2)(b),
				  213.755(9)(a),
				  (b),
				  220.21(2) or
				  443.163(3),
				  F.S., continue to apply.