Florida Quarterly Report for Out-of-State Wages

Quarterly Report for Out-of-State Wages
Form RT-6NF
Employer’s Quarterly Report
for Out-of-State Taxable Wages
QUARTER ENDING

/

EMPLOYER’S NAME

/

-

11. EMPLOYEE’S NAME (please print first twelve characters of last name and first eight
Social Security
Number

-

-

Social Security
Number

Social Security
Number

-

-

Social Security
Number

-

-

Social Security
Number

-

-

12b.

12c.

12b.

12c.

12a.

-

-

Middle
Initial

Last
Name
First
Name

12c.

12a.
Middle
Initial

Last
Name
First
Name

12b.

12a.
Middle
Initial

Last
Name
First
Name

12c.	 EMPLOYEE’S OUT-OF-STATE TAXABLE WAGES
PAID YEAR-TO-DATE

12a.
Middle
Initial

Last
Name
First
Name

12a.	EMPLOYEE’S FLORIDA GROSS WAGES PAID THIS QUARTER
12b.	 EMPLOYEE’S FLORIDA TAXABLE WAGES PAID THIS QUARTER

Only the first $7,000 paid to each employee per calendar year is taxable.

Last
Name
First
Name

Rule 73B-10.037, F.A.C.
Effective XX/XX
Page 1 of 2
Provisional
RT ACCOUNT NUMBER

F.E.I. NUMBER

10. EMPLOYEE’S SOCIAL SECURITY NUMBER
characters of first name in boxes)

RT-6NF
R. 07/23

12b.

12c.

12a.
Middle
Initial

12b.

13a.	 Total Gross Wages (add Lines 12a only). Total this page only. Include this and
totals from additional pages in Line 2 on page 1 of the RT-6.
13a.
13b.	 Total Taxable Wages (add Lines 12b only). Total this page only. Include this
and totals from additional pages in Line 4 on page 1 of the RT-6.

12c.
13c.	 Total Out-of-State Taxable Wages paid
year-to-date (add Lines 12c only). Total
this page only.

13b.

E-Verify Certification
I attest, under penalty of perjury, that this employer uses the E-Verify system defined in section 448.095(1)(c), Florida Statutes or the
Employment Eligibility Verification (Form USCIS I-9), if E-Verify is not available within three business days of a new hire, to verify the
employment eligibility of newly hired employees.
Signature

_____________________________________________

Title	

_____________________________________________

Today’s Date _____________________________________________

Instructions for Employer’s Quarterly Report for Out-of-State Taxable Wages
This form is used by employers to report employees who first
received out-of-state taxable wages who worked and received
wages from the same employer in Florida during the reporting
quarter. This form must be submitted with the completed
first page (containing items 1 through 9) of your Employer’s
Quarterly Report (RT-6). Also, if an employee customarily performs
services on a continuing basis in more than one state, this form
should not be used. Instead, you should contact the Department’s
Account Management process at 850-717-6628 to request a
reciprocal coverage agreement.

Line 10 – Enter each employee’s social security number (NINE digits
– Do not suppress the leading zeros). Every employee, regardless
of age, is required to have a social security number (SSN). If the
employee’s SSN is not included, no credit will be given for previously
reported taxable wages, and the first (up to) $7,000 of wages on this
quarterly report will be taxed at your reemployment tax rate.
Line 11 – Enter each employee’s last name, first name, and middle
initial.

RT-6NF
R. 07/23
Page 2 of 2

Line 12a – Enter each employee’s Florida gross wages paid for the
quarter as defined in Line 2 of the RT-6 Instructions (RT-6N). Gross
wages should not include wage items specifically exempt per section
(s.) 443.1217(2)(b)-(g), Florida Statutes (F.S.). (If no Florida gross
wages were paid, but out-of-state wages were, DO NOT include the
employee.)
Line 12b – Enter each employee’s Florida taxable wages paid for
the quarter.
Line 12c – Enter each employee’s out-of-state taxable wages paid
year-to-date including current reporting quarter, if applicable.
Line 12c must include 100% of out-of-state taxable wages, including
this quarter, paid for the calendar year.
Line 13a – Enter the total Florida gross wages for this page. All
wages from this page and any attached pages must be included in
Line 2 on the front of the RT-6 Quarterly Report.
Line 13b – Enter the total Florida taxable wages for this page. All
wages from this page and any attached pages must be included in
Line 4 on the front of the RT-6 Quarterly Report.
Line 13c – Enter the total out-of-state taxable wages paid year-todate for this page.
E-Verify Certification
Florida law requires public agencies and private employers that
employ 25 or more employees to certify on their first Reemployment
Tax report or return filed each calendar year that they use the
E-Verify system. E-Verify is an internet-based system operated by
the U.S. Department of Homeland Security that allows participating
employers to electronically verify employment eligibility of all newly
hired employees. Additional information on the free E-Verify system
may be found at e-verify.gov/employers.
If the E-Verify system is unavailable for three business days after the
first day that the new employee begins working for pay, an employer
must use the Employment Eligibility Verification (Form USCIS I-9) to
verify employment eligibility.

The following definitions apply to the certification requirement:
Public agency – Any office, department, agency, division,
subdivision, political subdivision, board, bureau, commission,
authority, district, public body, body politic, state, county, city, town,
village, municipality, or any other separate unit of government
created or established pursuant to law, and any other public or
private agency, person, partnership, corporation, or business entity
acting on behalf of any public agency.
Employees – Individuals filling a permanent position who perform
labor or services under the control or direction of an employer that
has the power or right to control and direct the employee in the
material details of how the work is to be performed in exchange
for salary, wages, or other remuneration. The term “employee”
does not include an individual hired for casual labor which is to be
performed entirely within a private residence, or an independent
contractor, as defined in federal laws or regulations, hired to
perform a specified portion of labor or services.
Employers or employee leasing companies required to certify
use of E-Verify must sign, date, and enter their title on the first
Reemployment Tax report or return filed each calendar year if the
entity he or she represents utilizes the E-Verify system or Form
USCIS I-9, if E-Verify is not available within three days of the new
hire, to verify employment eligibility. Entities required to verify
employment who don’t do so are subject to a fine.
Social security numbers (SSNs) are used by the Florida
Department of Revenue as unique identifiers for the administration
of Florida’s taxes. SSNs obtained for tax administration purposes
are confidential under sections 213.053 and 119.071, Florida
Statutes, and not subject to disclosure as public records. Collection
of your SSN is authorized under state and federal law. Visit
floridarevenue.com/privacy for more information regarding the
state and federal law governing the collection, use, or release of
SSNs, including authorized exceptions.

In the absence of a written agreement or understanding with a client
company, an employee leasing company must certify use of the
E-Verify system on the first return or report filed within a calendar
year.

Contact Us
Information and tutorials are available at floridarevenue.com/taxes/education.
Tax forms and brochures are available at floridarevenue.com/forms.
To speak with a Department of Revenue representative, call Taxpayer Services at
850-488-6800, Monday through Friday, excluding holidays.