Free DR-228 - Florida

Documentary Stamp Tax Return For Nonregistered Taxpayers' Unrecorded Documents
This return is for nonregistered taxpayers only and is due no later than the 20th of the month following the execution month. SEE INSTRUCTIONS ON REVERSE SIDE.

DR-228 R. 12/04

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

Florida Department of Revenue

Documentary Stamp Tax Return For Nonregistered Taxpayers' Unrecorded Documents
US Dollars
Taxpayer Name ________________________________________________________________ Street Address ________________________________________________________________ City/State/ZIP ________________________________________________________________ County ______________________________________

DR-228 R. 12/04
Cents

4. Miami-Dade County Surtax Due (from subtotal Line 3a)

I hereby certify that this return has been examined by me and to the best of my knowledge is a true and correct return.
_________________________________________________________ Signature of Taxpayer

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_____________ Date

5. Documentary Stamp Tax Due (from sum of subtotal Lines 1, 2, and 3b) 6. Penalty (see instructions) 7. Interest (see instructions)

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8. Total Amount Due with Return (sum of Lines 4 through 7) FEIN SSN (if no FEIN)

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_______________________________________ (_______) _______________________ Title Phone Number (include area code)

Do Not Write in the Space Below

0100 0 20041225 0019025036 9 4000001189 2797 4
***DETACH COUPON***
Florida Department of Revenue

Documentary Stamp Tax Return For Nonregistered Taxpayers' Unrecorded Documents
US Dollars
Taxpayer Name ________________________________________________________________ Street Address ________________________________________________________________ City/State/ZIP ________________________________________________________________ County ______________________________________

DR-228 R. 12/04
Cents

4. Miami-Dade County Surtax Due (from subtotal Line 3a) 5. Documentary Stamp Tax Due (from sum of subtotal Lines 1, 2, and 3b) 6. Penalty (see instructions) 7. Interest (see instructions) 8. Total Amount Due with Return (sum of Lines 4 through 7) FEIN SSN (if no FEIN)

I hereby certify that this return has been examined by me and to the best of my knowledge is a true and correct return.
_________________________________________________________ Signature of Taxpayer _____________ Date

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_______________________________________ (_______) _______________________ Title Phone Number (include area code)

Do Not Write in the Space Below

0100 0 20041225 0019025036 9 4000001189 2797 4

Worksheet for Completing Form DR-228
Complete the information requested and carry subtotals to the front of this tax return. Line 1. Notes and Other Written Obligations to Pay Money ­ Tax-Rate: $.35 per $100 or fraction thereof. Florida law limits the maximum tax due on notes and other written obligations to $2,450. Example: A note of $252,150 is executed, signed, or delivered in Florida and no mortgage or other lien is filed or recorded in Florida. Tax calculation: $ 2,522 (taxable $100 units) x $.35 = $882.70. 1. Subtotal $. ________________________________ Lines 3a and 3b. Instruments Transferring Interest in Florida Real Property ­ Tax-Rate: $.70 per $100 or fraction thereof; Miami-Dade is $.60 per $100 and $.45 per $100 (surtax) or fraction thereof. Example: A deed transferring interest in unimproved real property (not a single-family dwelling) situated in Miami-Dade County is delivered for consideration of $535,750. Tax calculation: $5,358 (taxable $100 units) x $.45 = $2,411.10. 3a. Surtax Subtotal (carry to line 4 on front of return) $. ________________________________ Example 1: A deed transferring interest in real property situated in Miami-Dade County is delivered for consideration of $535,750. Tax calculation: $5,358 (taxable $100 units) x $.60 = $3,214.80. Example 2: A deed transferring interest in real property situated in any Florida county other than Miami-Dade is delivered for consideration of $404,105. Tax calculation: $4,042 (taxable $100 units) x $.70 = $2,829.40. 3b. Subtotal $. ________________________________

Line 2. Bonds ­ Tax-Rate: $.35 per $100 or fraction thereof. Example: A corporate bond in the amount of $100,000 is issued in Florida and no mortgage or other lien is filed or recorded in Florida. Tax calculation: $1,000 (taxable $100 units) x $.35 = $350.00. 2. Subtotal $. ________________________________

Sum of lines 1, 2, and 3b. (carry to line 5 on front of return) 5. Doc stamp tax due $. ________________________________

Who must file a DR-228 tax return? This form is for nonregistered taxpayers reporting documentary stamp tax on unrecorded documents. Every person who executes or issues instruments described below and has less than five taxable transactions per month may report documentary stamp tax using this tax return. What tax return do registered taxpayers use? Any person with five (5) or more taxable transactions per month must register with the Department and file a DR-225 tax return. You can register to collect and/or report tax via the Department's Internet site: go to the www.myflorida.com/dor and click on e-Services. If you do not have Internet access, you can complete a paper Application to Collect and/or Report Tax in Florida (Form DR-1). Obtain Form DR-1 from your local DOR service center or one of the contacts listed under "Resources" (below). When are returns due? Returns and payments are due no later than the 20th of the month following the execution month. Returns and payments postmarked after the 20th are late. However, if the 20th falls on a Saturday, Sunday, or federal or state holiday, returns will not be considered late if they are postmarked by the next business day. Notes and Other Written Obligations to Pay Money: Tax is calculated at $.35 per $100 or portion thereof. Effective May 1, 2002, Florida law limits the maximum tax due on notes and other written obligations to $2,450. However, there is no limit on the tax due for recorded instruments such as a mortgage or other lien. Tax is due on documents that contain a promise to pay, a sum certain in money, and 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 Certain renewal notes

a single-family residence; and at $.60 plus $.45 surtax per $100, or portion thereof, of the consideration paid or to be paid where the property transferred is other than a single-family residence. Penalty: If you are late filing your return or paying tax, add a late penalty of 10 percent of the tax due for each month or portion of a month, not to exceed 50 percent of the tax due. Minimum penalty is $10. Interest: Interest is due from the date tax is due until paid. Florida law provides for a floating rate of interest that is established using a formula in section 213.235, Florida Statutes. Interest rates are updated on January 1 and July 1 of each year. To obtain interest rates contact the Department (see "Resources" below). Instructions for Completing a Machine-Readable Form: Use black ink. Do not make any stray marks in boxed field areas. Hand-Printed: If hand printing this document, print your numbers as shown and write one number per box. Write within the boxes.

, 2 5 00
Machine reads a $25.00 payment. Machine-Typed: If typing this document, type through the boxes and type all of your numbers together. Do not use a comma, period, or dash (, . or -). Indicate cents with two numbers.

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Machine reads a $25.00 payment. Resources: Visit the Department's Internet site at www.myflorida.com/dor or call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at 800-352-3671 or 850-488-6800. Persons with hearing or speech impairments may call the TDD line at 800-367-8331 or 850-922-1115. Where to Send Payments and Returns: Make check payable to and send with return to: FLORIDA DEPARTMENT OF REVENUE 5050 W TENNESSEE ST TALLAHASSEE FL 32399-0150

Bonds: Tax is calculated at $.35 per $100 or portion thereof. Tax is due on the original issuance of bonds in Florida, based on the face value of the bond. Instruments Transferring Interest in Real Property in Florida: For real property situated in all counties in Florida, except Miami-Dade County, tax is calculated at $.70 per $100 or portion thereof, of the consideration paid or to be paid. For real property situated in MiamiDade County, tax is calculated at $.60 per $100, or portion thereof, of the consideration paid or to be paid where the property transferred is