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Form RT-6N Fillable Employer's Quarterly Report Instructions for the RT-6 and RT-6A R.12/15
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)
(1) the individual owner (2) the corporate president treasurer or other principal officer (3) partner or member/managing member and/or (4) a responsible and duly authorized (RT 6 formerly UCT 6) If you need to cancel your registration contact us (RT 6) To register online go to our website at www myflorida com/dor (submission or transmission date) on or before the Penalty After Date of any given 03/31 04/30 07/31 10/31 12/31 06/30 07/31 10/31 12/31 09/30 1/2 of Tax Due 1/3 of Tax Due 1/4 of Tax Due 10/31 12/31 30 July 31 October 31 and January 31 If you are paying by EFT or Internet you 800 352 3671 Addresses may be changed online at www myflorida com/dor or by downloading and agent of the employer Complete the paid preparer information if applicable assistance both the report and the payment coupon The chart below shows how to compute your Certification/Signature/Paid Preparer The report must be signed by commissions bonuses vacation and sick pay back pay awards and the cash value completed and filed timely completing an Employer Account Change Form (RTS 3 formerly UCS 3) considered when determining excess wages: (1) Wages reported to another state by Correction to Employer s Quarterly or Annual Domestic Report (RT 8A formerly UCT 8A) current quarter s report Adjustments to prior quarters must be done by completing a Due Dates The original report must be filed and the tax due paid if applicable no later during or received pay for the payroll period including the 12th of each month during the quarter must still complete sign and return the Employer s Quarterly Report Effective Date 12/15 electronic enrollment we will send you a User ID PIN/Password and instructions based Electronic Filing and Paying The Department of Revenue offers the convenience of employee receives and reports in writing to the employer $20 or more per month Gross Employer Changes/Adjustments DO NOT make adjustments for prior quarters on the employer during a single calendar quarter Employer s Quarterly Report Instructions ending before January 1 2012 equal the total of all Line 13b entries exceeding $7 000 paid to each employee in a calendar year The following should be Filing Reports Every employer who is liable for filing quarterly under the Florida Florida Administrative Code Florida Statutes Note that Line 2 Gross Wages appears on both the report and the Forms Forms and additional information are available online or call 800 352 3671 for given for previously reported taxable wages and the first (up to) $7 000 of wages on this If wages are paid but NO TAX IS DUE an Employer s Quarterly Report (RT 6) still must be information go to the website at www myflorida com/dor After you complete your Information Publications that are updated semiannually on January 1 and July 1 each Installment Amount On Tax Due (Line 5) Installment Due Date(s) installment payment Installment payments for quarters other than this quarter must be made on an Employer s installment payments If you choose installments enter the installment amount due for installments This $5 fee is payable only with the first installment; one time per calendar Line 1 Enter the total number of covered full time and part time employees who worked Line 10 Enter each employee s social security number (NINE digits Do not suppress Line 11 Enter each employee s last name first name and middle initial Line 12a Enter each employee s gross wages paid this quarter as defined in Line 2 Line 12b Enter each employee s taxable wages paid this quarter as defined in Line 4 Line 13a Enter total gross wages (add Lines 12a only) Total this page only Include Line 13b Enter total taxable wages (add Lines 12b only) Total this page only Include Line 2 Enter the total GROSS WAGES paid (before deductions) including salaries Line 3 Enter the amount of EXCESS WAGES for this quarter Excess wages are wages Line 4 Enter the TAXABLE WAGES paid this quarter (Line 2 minus Line 3) which should Line 5 Enter tax due Multiply Line 4 by tax rate Line 6 If this report is past due compute penalty of $25 for each month or fraction of a Line 7 If tax due from Line 5 is not paid by the end of the month following the report Line 8 Enter $5 if you file and pay on time and choose to pay your quarterly tax due in Line 9a Enter the sum of Lines 5 6 7 and 8 If the total is less than $1 send the report Line 9b Enter the total due from Line 9a on Line 9b unless you choose to make month that the report is delinquent (see Due Dates) must initiate the payment by 5:00 p m ET on the business day prior to the due date for No Employment A registered employer who had no employees or paid no wages Note: Florida law decreased the taxable wage base from $8 000 to $7 000 beginning number If the employee s valid social security number is not included no credit will be of all remuneration paid in any medium other than cash Tips and gratuities are wages on the filing/payment method you choose Once you are set up to file/pay electronically Only the first $7 000 paid to each employee per calendar year is subject to the Florida payment coupon payments of taxes and fees due Interest rates including daily rates are published in Tax publications Quarter Ending quarter interest is owed on tax due Florida law provides a floating rate of interest for late quarter Keep the confirmation/trace number or acknowledgement in your records quarterly report will be taxed at your tax rate quarters ending between January 1 2012 and January 1 2015 and $7 000 for quarters R 12/15 reemployment assistance program law must complete and file the Employer s Quarterly reemployment tax reemployment tax Go to www myflorida com/dor and select Subscribe to our Reemployment Tax Installment Coupon (RT 6INST formerly UCT 6INST) Registration If you do not have a reemployment tax account number you are required Report (RT 6 formerly UCT 6) The report should cover only employment for the report if you file electronically RT 6 reports filed with missing or invalid social security numbers or illegible entries are RT 6N Rule 73B 10 037 subject to an Incomplete/Erroneous penalty Taxable Wages (RT 6NF formerly UCT 6NF); (2) Wages paid by your predecessor during than the last day of the month following the end of the quarter (Penalty After Date): April the calendar year if you are the legal successor the leading zeros) Every employee regardless of age is required to have a social security the same employer for an employee See Employer s Quarterly Report for Out of State this and totals from additional pages in Line 2 on page 1 of RT 6 formerly UCT 6 this and totals from additional pages in Line 4 on page 1 of RT 6 formerly UCT 6 this quarterly report only on Line 9b Note that Line 9b Amount Enclosed appears on to register to report and pay tax in Florida before filing the Employer s Quarterly Report using our free and website to file and pay reemployment tax To enroll or get more wages should not include wage items specifically exempt per section 443 1217(2)(b) (g) when included by the employer to meet minimum wage requirements and/or when the with no payment with the January 1 through March 31 2015 quarter The taxable wage base is $8 000 for www myflorida com/dor year and posted online at: www myflorida com/dor year You do not owe this fee if you are paying 100% of the Total Amount Due (Line 9a) You can sign up to receive quarterly emails reminding you to file and pay your you will not receive paper reports from the Department Please do not mail a paper your payment to be considered timely Reports must be electronically date stamped