Florida Information Sheet R.12/15

Information Sheet R.12/15
rt8i_7-20
RT-8i
R. 07/20

RT-8A Information Sheet
Correcting Errors
A previously filed quarterly report (RT-6) can be corrected online using the file and
pay website at floridarevenue.com/taxes/filepay. If you are required to file and pay
reemployment tax electronically, you are also required to correct your prior returns
electronically and should not submit the paper form entitled Correction to Employer’s
Quarterly or Annual Domestic Report (RT-8A). Review the Electronic RT-8A Guide at
floridarevenue.com/taxes/rt. Go to “Report and Payment Information” then select
“Correcting Errors” for help with correcting errors on quarterly reemployment reports.

Wages
“Wages” means all remuneration for employment,
including commissions, bonuses, back pay awards, and
the cash value of all remuneration paid in any medium
other than cash. However, wages reported on the:
•	 Employer’s Quarterly Report (RT-6),
•	 Employer’s Quarterly Report Continuation Sheet
(RT-6A),
•	 Employer’s Quarterly Report for Out-of-State Wages
(RT-6NF),
•	 Employer’s Reemployment Tax Annual Report for
Employers of Domestic Employees Only (RT-7),
•	 Employer’s Quarterly Report for Employees
Contracted to Governmental or Nonprofit Educational
Institutions (RT-6EW), or
•	 Correction to Employer’s Quarterly or Annual
Domestic Report (RT-8A)
should not include amounts of compensation exempt
from Florida reemployment tax per section 443.1217(2)
(b)-(g), Florida Statutes.
Tips and gratuities are covered wages if received while
performing services that constitute employment and are
included in a written statement furnished to the employer
by the employee, and amount to $20 or more per month.
Sick and accident disability payments paid by an
employing unit to an employee in the six calendar
months after the calendar month the employee stopped
working are wages. Payments made under a worker’s
compensation law are excluded from wages.
Officers of a corporation performing services for the
corporation are employees, and compensation paid is
considered wages. Only dividends on shares of stock and
board of director fees are excluded from wages.
Members of a limited liability company classified as a
corporation for federal income tax purposes, performing
services for the limited liability company are employees.

Common Errors
Negative wage amounts are included in the
employee’s “Gross” or “Taxable” Wages Paid
Columns. Adjustments to previously filed RT-6, RT-6NF,
RT-6EW, and RT-7 wage information must be made for
each quarter individually using the RT-8A. To adjust
wages previously over-reported, write the amount
originally reported for each employee in the “Original
Wages” column and the corrected amounts in the
“Corrected Wages” column. Annual filers (RT-7) must
complete one RT-8A for each quarter being corrected.
Employee wages that should have been reported to
another state are included with Florida wages.
The RT-6NF is used with the RT-6 to report out-of-state
taxable wages paid to employees who work for the
same employer in multiple states. The RT-8A can be
used to correct wages previously reported as either
in-state or out-of-state.
Exempt wages are included with gross or taxable
wages. The following are examples of exempt wages
that should not be included with gross or taxable
wages:
•	 A sole proprietor and his or her spouse, parents
	
and minor children under age 21
•	 Partners of a partnership
•	 Elected officials and others as specified under
	
Florida Statutes
Other Errors on Reports:
•	 An incorrect or missing social security number is
reported in Column 1 for the employee listed
•	 An incorrect or missing employee name is reported
in Column 2
•	 Wages or employees are reported more than once,
or duplicate wage information is sent
•	 Typographical or written errors are made on the
wage report

To speak with a Department of Revenue representative, call Taxpayer Services at 850-488-6800, Monday through
Friday, excluding holidays, or visit the Department’s website at floridarevenue.com.