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Form RT-89 Fillable Reemployment Tax Instructions for Excess Wage Computation R.12/15
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)
0270 Tax Rate 0270 Tax Rate 1 Wages paid over $7 000 to an employee per year 2 Never greater than gross wages 3 Not taxable 4 Not yearly totals but only a total of excess wages for the quarter being reported Change the ownership of your business Change your legal entity Excess Wages are wages paid over $7 000 to an employee during the calendar year Excess wages are not taxable For calendar years 2011 and before taxable wages are $7 000 per covered employee For calendar years 2012 through 2014 taxable wages are $8 000 per covered employee For calendar years 2015 and forward Taxable Wages are the first $7 000 paid to each covered employee during the If you are a legal successor the wages paid by your predecessor during the calendar year should be included in Move your business location from one county to Only the first $7 000 paid to an employee by the same employer in a calendar year is taxable Taxable wages reported Proposed rules notices of rule development workshops Tax Information Publications (TIPs) The sum of all amounts exceeding $7 000 per employee (excess wages) is entered on Line 3 of the tax report This Wages must be reported on the Employer s Quarterly Report (RT 6) in the quarter paid $ 1 000 00 $ 1 000 00 $ 15 000 00 $ 15 000 00 $ 17 000 00 $ 17 000 00 $ 18 000 00 $ 2 000 00 $ 2 000 00 $ 2 000 00 $ 2 000 00 $ 2 000 00 $ 2 000 00 $ 216 00 $ 3 000 00 $ 3 000 00 $ 3 000 00 $ 3 000 00 $ 3 000 00 $ 3 000 00 $ 3 500 00 $ 4 000 00 $ 405 00 $ 5 500 00 $ 500 00 $ 54 00 $ 6 000 00 $ 7 000 00 $ 7 000 00 $ 8 000 00 $ 81 00 $ 9 000 00 $ 9 000 00 $ 9 000 00 (MUST = WAGE REPORT TOTAL) (MUST = WAGE REPORT TOTAL) (TAXABLE WAGES X RATE) (TAXABLE WAGES X RATE) 000 000 000 000 000 000 0000000 Account # 0000000 Account # 03 31 15 06 30 15 09 30 15 1 000 00 111111111 12 31 15 123456789 1st month 1st month 1st Qtr 1st Qtr 1st Qtr 1st Qtr Excess Wages 2 000 00 22222222 2334 Holiday LN 2334 Holiday LN 2nd month 2nd month 2nd Qtr 2nd Qtr 2nd Qtr 2nd Qtr Excess Wages 3 000 00 3 000 00 3 000 00 3 000 00 32344 32344 333333333 3rd month 3rd month 3rd Qtr 3rd Qtr 3rd Qtr 3rd Qtr Excess Wages 444444444 4th Qtr 4th Qtr 4th Qtr 4th Qtr Excess Wages 5050 W Tennessee St ACCOUNT # : address or close/sell your business you must notify us immediately The quickest way to make changes to your business location and more another automatically when we post: calendar year Call Taxpayer Services at 800 352 3671 8 a m to 7 p m ET Closing/Sale of Business or Change of Address or Business Name: If you change your business name business location mailing COVERED WORKERS COVERED WORKERS determining excess wages Effective Date 12/15 Employee Employee SSN Excess Excess Excess Wages Are: Florida Administrative Code Florida Department of Revenue For a written reply to tax questions write: for Excess Wage Computation For Information and Forms Get the Latest Tax Information Gross Gross Gross Gross How to Report Wages: Information and forms are available on our website at: www myflorida com/dor mailing address phone numbers or tax status (active/inactive) or cancel your Certificate of Registration is to notify us online Go to Monday through Friday excluding holidays Monticello FL Monticello FL NAME : Notice for more information regarding the state and federal law governing the collection use or release of SSNs including authorized exceptions obtained for tax administration purposes are confidential under sections 213 053 and 119 071 Florida Statutes and not subject to disclosure as of wages on the Employer s Quarterly Report (RT 6 formerly UCT 6) An Employer s Quarterly Report must be filed even Out of State Wages (RT 6NF formerly UCT 6NF) Page 2 Page 3 public records Collection of your SSN is authorized under state and federal law Visit our Internet site at www myflorida com/dor and select Privacy R 12/15 R 12/15 Reemployment Tax Excess Audit Worksheet Reemployment Tax Instructions Register online at www myflorida com/dor RT 6/UCT 6 Line 1 NUMBER OF RT 6/UCT 6 Line 1 NUMBER OF RT 6/UCT 6 Line 2 GROSS WAGES PD THIS QTR RT 6/UCT 6 Line 2 GROSS WAGES PD THIS QTR RT 6/UCT 6 Line 3 LESS EXCESS WAGES THIS QTR RT 6/UCT 6 Line 3 LESS EXCESS WAGES THIS QTR RT 6/UCT 6 Line 4 TAXABLE WAGES RT 6/UCT 6 Line 4 TAXABLE WAGES RT 6/UCT 6 Line 5 TAX DUE THIS QUARTER RT 6/UCT 6 Line 5 TAX DUE THIS QUARTER RT 89 RT 89 Rule 73B 10 037 Sample Excess Wage Worksheet: Sign up at www myflorida com/dor to get email notices Social security numbers (SSNs) are used by the Florida Department of Revenue as unique identifiers for the administration of Florida s taxes SSNs sum can never be larger than the gross wages (Line 2) Tallahassee FL 32399 0112 Taxable Taxable Taxable Taxable Wages Taxable Wages Taxpayer Services MS 3 2000 The example on the reverse side shows a sample payroll with the employees wages and how to report them for a calendar This information is provided for use in computing excess wages It is intended to assist employers in the correct reporting to another state by the same employer within the same calendar year should be included in determining the excess To speak with a Department of Revenue representative: Totals wage base for the employer Report year to date out of state taxable wages on the Employers Quarterly Report for Wages Wages Wages when all wages are excess and no tax is due www myflorida www myflorida com/dor select Information for Businesses and Employers then select Change address or account status XYZ Corporation XYZ Corporation YEAR : You must submit a new registration if you: