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Florida Election of Nonprofit Organization Method of Payment Under the Florida Reemployment Tax Law R.12/15
Extracted from PDF file 2023-florida-form-rt-28.pdf, last modified July 2017Election of Nonprofit Organization Method of Payment Under the Florida Reemployment Tax Law R.12/15
RT-28 R. 12/15 TC Rule 73B-10.037 Florida Administrative Code Effective Date 12/15 Election of Nonprofit Organization Method of Payment Under the Florida Reemployment Tax* Law Page 1 Legal Entity: Street Address: Reemployment Tax Account Number City, State ZIP: As a nonprofit employing unit as defined in section 443.1312(1), Florida Statutes, we hereby elect the option checked below as our method of paying for the reemployment assistance benefits paid to our former employees. The method is to be effective 0 1 – 0 1 – M M D D Y Y 1. Reimbursable Method (a) As a newly liable employer we elect the reimbursable method of payment for reemployment assistance benefits. (b) As an already liable employer we elect to change from the tax rate method to the reimbursable method of payment for reemployment assistance benefits. 2. Tax Rate Method (a) As a newly liable employer we elect the tax rate method of payment at the initial employer tax rate. (b) As an already liable employer we elect to change from the reimbursable method of payment for reemployment assistance benefits to the tax rate method. Read the information on page two of this form carefully before selecting a method of payment. * Formerly Unemployment Tax www.floridarevenue.com 850-488-6800 RT-28 R. 12/15 Page 2 A nonprofit organization electing the tax rate method will be assigned the initial rate. A nonprofit organization changing from the reimbursable method to the tax rate method will be required to pay under both methods until wages paid under the reimbursable method are out of the base period of claims. Invoices for reimbursement will be due, if there are charges, as well as tax payments for the quarterly report. Each of the options is for a mandatory period of two calendar years. Written application to terminate one method and change to another must be received at least 30 days prior to January 1 of the year for which the election is to be effective. Under both payment methods, an Employer’s Quarterly Report (RT-6, formerly UCT-6) must be filed within 30 days following the end of each calendar quarter. Any report not filed or filed late will be assessed a $25.00 penalty for each 30 days, or fraction thereof, that the report is delinquent, in addition to any other penalties that may be applicable. Payment of tax is required with the RT-6 for the tax rate method of payment. Failure to pay timely will result in an interest charge. Payment of amount due under the reimbursable method is required within 30 days of the date mailed, shown on the Quarterly Reimbursement Invoice (RT-29, formerly UCT-29). Signature: – Title: M M – – D D Y Y – Telephone Number Have you checked the payment option on the front of this form? For this form to be valid, the effective date for method of payment and your signature must be included. Mail completed form to: Account Management Florida Department of Revenue PO Box 6510 Tallahassee FL 32314-6510 www.floridarevenue.com 850-488-6800
Form RT-28
More about the Florida Form RT-28 Corporate Income Tax Voucher TY 2023
We last updated the Election of Nonprofit Organization Method of Payment Under the Florida Reemployment Tax Law R.12/15 in February 2024, so this is the latest version of Form RT-28, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form RT-28 directly from TaxFormFinder. You can print other Florida tax forms here.
Related Florida Corporate Income Tax Forms:
TaxFormFinder has an additional 40 Florida income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Florida Form RT-28.
| Form Code | Form Name |
|---|---|
| Form RT-28G | Election of Public Employer Method of Payment Under the Florida Reemployment Tax Law R.12/15 |
View all 41 Florida Income Tax Forms
Form Sources:
Florida usually releases forms for the current tax year between January and April. We last updated Florida Form RT-28 from the Department of Revenue in February 2024.
Form RT-28 is a Florida Corporate Income Tax form. Payment vouchers are provided to accompany checks mailed to pay off tax liabilities, and are used by the revenue department to record the purpose of the check and the SSN/EIN of the taxpayer who sent it. Many states recommend that taxpayers also write their social security number and the purpose of the payment on the check itself, in case the accompanying payment voucher is misplaced or destroyed.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Florida Form RT-28
We have a total of nine past-year versions of Form RT-28 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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