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Florida Reemployment Tax Instructions for Excess Wage Computation R.12/15
Extracted from PDF file 2023-florida-form-rt-89.pdf, last modified March 2021Reemployment Tax Instructions for Excess Wage Computation R.12/15
Reemployment Tax Instructions for Excess Wage Computation RT-89 R. 06/21 Rule 73B-10.037, F.A.C. Effective 06/21 This information is provided for use in computing excess wages. It is intended to assist employers in the correct reporting of wages on the Employer’s Quarterly Report (RT-6). An Employer’s Quarterly Report must be filed even when all wages are excess and no tax is due. • For calendar years 2015 and forward, Taxable Wages are the first $7,000 paid to each covered employee during the calendar year. • Excess Wages are wages paid over $7,000 to an employee during the calendar year. Excess wages are not taxable wages. • Only the first $7,000 paid to an employee by the same employer in a calendar year is taxable. Taxable wages reported to another state by the same employer within the same calendar year should be included in determining the excess wage base for the employer. Report year-to-date, out-of-state taxable wages on the Employers Quarterly Report for Out-of-State Wages (RT-6NF). • If you are a legal successor, the wages paid by your predecessor during the calendar year should be included in determining excess wages. • Wages must be reported on the Employer’s Quarterly Report (RT-6) in the quarter paid. • The sum of all amounts exceeding $7,000 per employee (excess wages) is entered on Line 3 of the tax report. This sum can never be larger than the gross wages (Line 2). The example on the reverse side shows a sample payroll with the employees’ wages and how to report them for a calendar year. For Information and Forms Information and forms are available on our website at floridarevenue.com/forms. Closing/Sale of Business or Change of Address or Business Name: If you change your business name, business location, mailing address, or close/sell your business, you must notify us immediately. The quickest way to make changes to your business location, mailing address, phone numbers, or tax status (active/inactive), or cancel your Certificate of Registration, is to notify us online. You may do so by going to floridarevenue.com/taxes/updateaccount. To speak with a Department of Revenue representative: Call Taxpayer Services at 850-488-6800, Monday through Friday, excluding holidays. Subscribe to Receive Updates by Email from the Department. Subscribe to receive due date reminders, Tax Information Publications (TIPs), or proposed rules. Subscribe today at floridarevenue.com/dor/subscribe. You must submit a new registration if you: • Move your business location from one county to another. • Change your legal entity. • Change the ownership of your business. Register online at floridarevenue.com/taxes/registration. For a written reply to tax questions, write: Taxpayer Services MS 3-2000 Florida Department of Revenue 5050 W Tennessee St Tallahassee FL 32399-0112 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 our Internet site at floridarevenue.com/privacy for more information regarding the state and federal law governing the collection, use, or release of SSNs, including authorized exceptions. RT-89 R. 06/21 Page 2 Excess Wages Are: 1. 2. 3. 4. Wages paid over $7,000 to an employee per year. Never greater than gross wages. Not taxable. Not yearly totals but only a total of excess wages for the quarter being reported. Sample Excess Wage Worksheet: 03-31-15 Employee SSN 1st Qtr. Gross 111111111 22222222 06-30-15 1st Qtr. Excess 1st Qtr. Taxable 2nd Qtr. Gross $ 3,000.00 0 $ 3,000.00 $ 9,000.00 $ 2,000.00 $ 7,000.00 333333333 $ 4,000.00 0 444444444 $ 1,000.00 Totals $ 17,000.00 09-30-15 12-31-15 2nd Qtr. Excess 2nd Qtr. Taxable 3rd Qtr. Gross 3rd Qtr. Excess 3rd Qtr. Taxable 4th Qtr. Gross 4th Qtr. Excess 4th Qtr. Taxable $ 3,000.00 0 $ 3,000.00 $ 3,000.00 $ 2,000.00 $ 1,000.00 $ 3,000.00 $ 3,000.00 0 $ 9,000.00 $ 9,000.00 0 $ 6,000.00 $ 6,000.00 0 0 0 0 $ 4,000.00 $ 3,000.00 0 $ 3,000.00 $ 7,000.00 $ 7,000.00 0 $ 500.00 $ 500.00 0 0 $ 1,000.00 $ 2,000.00 0 $ 2,000.00 $ 2,000.00 0 $ 2,000.00 $ 2,000.00 0 $ 2,000.00 $ 2,000.00 $ 15,000.00 $ 17,000.00 $ 9,000.00 $ 8,000.00 $ 18,000.00 $ 15,000.00 $ 3,000.00 $ 5,500.00 $ 3,500.00 $ 2,000.00 How to Report Wages: 000-000-000 03-31-15 0000000 Account # .0270 Tax Rate 000-000-000 XYZ Corporation 2334 Holiday LN. Monticello, FL 32344 RT-6, Line 1 – NUMBER OF COVERED WORKERS 06-30-15 0000000 Account # .0270 Tax Rate XYZ Corporation 2334 Holiday LN. Monticello, FL 32344 1st month 2nd month 3rd month 4 4 4 RT-6, Line 2 – GROSS WAGES PD. THIS QTR. (MUST = WAGE REPORT TOTAL) RT-6, Line 1 – NUMBER OF COVERED WORKERS 1st month 2nd month 3rd month 4 4 4 $ 17,000.00 RT-6, Line 2 – GROSS WAGES PD. THIS QTR. (MUST = WAGE REPORT TOTAL) $ 17,000.00 RT-6, Line 3 – LESS EXCESS WAGES THIS QTR. $ 2,000.00 RT-6, Line 3 – LESS EXCESS WAGES THIS QTR. $ 9,000.00 RT-6, Line 4 – TAXABLE WAGES $ 15,000.00 RT-6, Line 4 – TAXABLE WAGES $ 8,000.00 RT-6, Line 5 – TAX DUE THIS QUARTER (TAXABLE WAGES X RATE) 000-000-000 $ 405.00 09-30-15 0000000 Account # .0270 Tax Rate RT-6, Line 5 – TAX DUE THIS QUARTER (TAXABLE WAGES X RATE) 000-000-000 XYZ Corporation 2334 Holiday LN. Monticello, FL 32344 RT-6, Line 1 – NUMBER OF COVERED WORKERS $ 216.00 12-31-15 0000000 Account # .0270 Tax Rate XYZ Corporation 2334 Holiday LN. Monticello, FL 32344 1st month 2nd month 3rd month 4 4 4 RT-6, Line 1 – NUMBER OF COVERED WORKERS 1st month 2nd month 3rd month 3 3 3 RT-6, Line 2 – GROSS WAGES PD. THIS QTR. (MUST = WAGE REPORT TOTAL) $ 18,000.00 RT-6, Line 2 – GROSS WAGES PD. THIS QTR. (MUST = WAGE REPORT TOTAL) $ 5,500.00 RT-6, Line 3 – LESS EXCESS WAGES THIS QTR $ 15,000.00 RT-6, Line 3 – LESS EXCESS WAGES THIS QTR. $ 3,500.00 RT-6, Line 4 – TAXABLE WAGES $ 3,000.00 RT-6, Line 4 – TAXABLE WAGES $ 2,000.00 RT-6, Line 5 – TAX DUE THIS QUARTER (TAXABLE WAGES X RATE) $ 81.00 RT-6, Line 5 – TAX DUE THIS QUARTER (TAXABLE WAGES X RATE) $ 54.00 1st Qtr. Gross Wages 3,000.00 Employee SSN 123456789 0 1st Qtr. Excess Wages 3,000.00 1st Qtr. Taxable Wages 3,000.00 2nd Qtr. Gross Wages 3,000.00 2nd Qtr. Taxable Wages 3,000.00 3rd Qtr. Gross Wages floridarevenue.com 0 2nd Qtr. Excess Wages 2,000.00 3rd Qtr. Excess Wages YEAR :__________________________________________________ ACCOUNT # :____________________________________________ NAME :__________________________________________________ Reemployment Tax Excess Audit Worksheet 1,000.00 3rd Qtr. Taxable Wages 3,000.00 4th Qtr. Gross Wages 3,000.00 4th Qtr. Excess Wages 0 4th Qtr. Taxable Wages RT-89 R. 06/21 Page 3
Form RT-89
More about the Florida Form RT-89 Corporate Income Tax TY 2023
We last updated the Reemployment Tax Instructions for Excess Wage Computation R.12/15 in February 2024, so this is the latest version of Form RT-89, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form RT-89 directly from TaxFormFinder. You can print other Florida tax forms here.
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TaxFormFinder has an additional 40 Florida income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form F-1120 | Florida Corporate Income/Franchise Tax Return |
| Form RT-6 | Employer's Quarterly Report with Payment Coupon |
| Form F-1120N | Instructions for Preparing Form F-1120 |
| Form F-7004 | Tentative Income/Franchise Tax Return and Application for Extension of Time to File Return R.01/15 |
| Form DR-1 | Florida Business Tax Application |
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-89 from the Department of Revenue in February 2024.
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-89
We have a total of nine past-year versions of Form RT-89 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2020 Form RT-89
RT 89 R. 12-15 U.12-16.indd
2019 Form RT-89
RT 89 R. 12-15 U.12-16.indd
2018 Form RT-89
RT 89 R. 12-15 U.12-16.indd
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