Documentary Stamp Tax Return For Registered Taxpayers' Unrecorded Documents
Mailto: FloRIDADePARTMenToFRevenue 5050WTenneSSeeST TAllAhASSeeFl32399-0170 nameandaddressifnotpreprinted:
DR-225 R. 11/07
Rule 12B-4.003 Florida Administrative Code Effective 01/08
Certificate#: BusinessPartner#: Contractobject#: FeIn: CollectionPeriod: Location Address:
Returnduedate:
A return must be filed even if no tax is due or EFT payment sent.
Instruments Transferring Interest in Florida Real Property:Forrealproperty situatedinanycountyinFlorida,except Miami-Dade County,taxiscalculated at$.70per$100orportionthereof,oftheconsiderationpaidortobepaid.For realpropertysituatedinMiami-DadeCounty,taxiscalculatedat$.60per$100, orportionthereof,oftheconsiderationpaidortobepaidwheretheproperty transferredisasingle-familyresidence;andat$.60plus$.45surtaxper$100, orportionthereof,oftheconsiderationpaidortobepaidwheretheproperty transferredisotherthanasingle-familyresidence.
Who must file a tax return?everypersonwhoexecutesorissuesinstruments asdescribedbelow,andisregisteredwiththeDepartmentofRevenue,must reportdocumentarystamptaxcollectedonunrecordeddocuments. When are tax returns and payments due?Taxreturnsandpaymentsaredue bythe20thdayofthemonthfollowingeachcollectionperiod.Ifthe20thfallsona Saturday,Sunday,orstateorfederalholiday,yourtaxreturnmustbepostmarked orhand-deliveredtotheDepartmentonthefirstdayofbusinessfollowingthe 20th.Youmustfileataxreturnforeachcollectionperiod,evenifnotaxisdue. Taxpayerswhomakepaymentselectronicallycangoto www.myflorida.com/dor/eservicestofindpaymentduedatecalendarsand othere-Servicesprograminformation. notes and other Written obligations to Pay Money:Taxiscalculatedat$.35 per$100orportionthereof.Floridalawlimitsthemaximumtaxdueonnotes andotherwrittenobligationsto$2,450.however,thereisnolimitonthetaxdue foramortgageorotherlienfiledorrecordedinFlorida.Taxisdueondocuments thatcontainapromisetopay,asumcertaininmoney,andareexecutedor deliveredinFlorida.examplesinclude: · · · · notesandotherwrittenobligationstopay Retailinstallmentsalecontracts Titleloans Certainrenewalnotes
Instructions for Completing a Machine-Readable Form
useblack ink.Donotmakeanystraymarksinboxedfieldareas. Hand-Printed: Ifhandprintingthisdocument,printyournumbersasshown andwriteonenumberperbox.Writewithintheboxes.
Machinereadsa$25.00payment. Machine-Typed:Iftypingthisdocument,typethroughtheboxesandtype allofyournumberstogether.Donotuseacomma,period,ordash(,.or-). Indicatecentswithtwonumbers.
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Bonds:Taxiscalculatedat$.35per$100orportionthereof.Taxisdueonthe originalissuanceofbondsinFlorida,basedonthefacevalueofthebond.
Machinereadsa$25.00payment.
, 2500
**Detach coupon and return with payment.**
Documentary Stamp Tax Return For Registered Taxpayers' Unrecorded Documents
Be sure to sign and date reverse side.
DoR USE onLy
Florida Department of Revenue
DR-225 R. 11/07
Certificate number locationAddress
Collection Period
postmark or hand delivery date
1. Documentary StampTaxDue
DR-225
Due: Late After:
2. SurtaxDue 3. Penalty 4. Interest 5. AmountDueWith Return
, , , , ,
, , , , ,
DonotWriteintheSpaceBelow
Checkhereifpaymentwasmadeelectronically.
9100 0 99999999 0019025033 9 9999999999 0000 0
Instructions for Filing Documentary Stamp Tax Return
Line 1. Documentary Stamp Tax Due.enterthetotalamountof documentarystamptaxcollected. Line 2. Surtax Due.enterthetotalamountofsurtaxcollected. Line 3. Penalty.Thepenaltyforalatetaxpaymentis10percent foreachmonth(orfractionofamonth)thepaymentislate,notto exceed50percentofthetaxdue.Theminimumpenaltyforalatefiledtaxreturnis$10.Addlines1and2andmultiplytheresulting sumbytheappropriatepenaltyrate;writethisamountonline3. Line 4. Interest.Interestisduefromthedatetaxisdueuntilpaid. Floridalawprovidesforafloatingrateofinterestthatisestablished usingaformulainsection213.235,FloridaStatutes.Interestratesare updatedonJanuary1andJuly1ofeachyear.Toobtaininterestrates contacttheDepartment(see"Resources"sectionofthisreturn). Line 5. Amount Due with Return.Addtheamountsonlines14 andenterthetotal.Remitthisamountwithyourreturn.Makeyour checkpayabletotheFloridaDepartmentofRevenue.Checkthe boxifyouhaveelectronicallytransmittedyourpayment.
DR-225 R. 11/07
Sign and Date the Return.Thepersonauthorizedtofilethe DR-225returnmustsignanddatethereturnandalsoincludea currentjobtitleandphonenumber. Resources: visittheDepartment'sInternetsiteat www.myflorida.com/dororcallTaxpayerServices,Monday throughFriday,8a.m.to7p.m.,eT,at800-352-3671.Persons withhearingorspeechimpairmentsmaycalltheTDDlineat 800-367-8331or850-922-1115. Mail your return and payment to: FloridaDepartmentofRevenue 5050WTennesseeSt TallahasseeFl32399-0170 Electronic Funds Transfer (EFT):Floridalawrequirescertain taxpayerstopaytaxesandfiletaxreturnselectronically.Gotothe Department'sInternetsiteatwww.myflorida.com/dor/eservices forinformationaboutelectronicpaymentandfilingrequirementsand proceduresortoenroll.
Change of Information
Thelegalentitychangedon . If you change your legal entity and are continuing to do business in Florida, you must register on-line or complete and mail a newApplication to Collect and/or Report Tax in Florida(Form DR-1). Thebusinesswasclosedpermanentlyon .(TheDepartmentwillcancelyourdocumentarystamptaxcertificatenumberasofthisdate.) Areyouacorporation/partnershiprequiredtofilecorporateincometaxreturns? Yes no
Tax Certificate number
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FEIn
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Business Partner number
Thebusinessaddresshaschanged. newAddress: City: Thebusinesswassoldon nameofnewowner: MailingAddressofnewowner: City: County: Date: State: ZIP: State: ZIP: Telephonenumberofnewowner:() .Thenewownerinformationis:
SignatureofTaxpayer(Required):
Telephonenumber:()
**Detachcouponandreturnwithpayment**
Has your Address or Business Information Changed? CheckhereandcompletetheChangeofInformationformabove. Change of ownership? Ifyousellyourbusinessorownershipchanges,checkhereandcompletetheChangeofInformationformabove.Youwillalsoneedtofile afinalreturn.
Final Return? Checkhereifyouarediscontinuingyourbusinessandthisisyourfinal return.Closingdate:______/______/______.
Under penalties of perjury, I declare that I have examined this tax return and the facts stated in it are true.
SignatureofAuthorizedTaxpayer
Title
()Phonenumber
Date