Dr 225 Form – Fill Out and Use This PDF

Mail to:

FLORIDA DEPARTMENT OF REVENUE 5050 W TENNESSEE ST TALLAHASSEE FL 32399-0170

Name and address if not preprinted:

Documentary Stamp Tax Return

For Registered Taxpayers’

Unrecorded Documents

Certiicate #:

Business Partner #:

Contract Object #:

FEIN:

Reporting Period:

Location Address:

DR-225

R. 01/16

Rule 12B-4.003

Florida Administrative Code

Effective 01/16

Who must ile a tax return? Every person who executes or issues instruments as described below, and is registered with the Department of Revenue, must report documentary stamp tax collected on unrecorded documents.

When are tax returns and payments due? Tax returns and payments are due by the 20th day of the month following each reporting period. If the 20th falls on a Saturday, Sunday, or state or federal holiday, your tax return must be postmarked or hand-delivered to the Department on the irst day of business following the

20th. You must ile a tax return for each reporting period, even if no tax is due.

Taxpayers who make payments electronically can go to www.mylorida.com/dor/eservices to ind payment due date calendars and other e-Services program information.

Notes and Other Written Obligations to Pay Money: Tax is calculated at $.35 per $100 or portion thereof. Florida law limits the maximum tax due on notes and other written obligations to $2,450. However, there is no limit on the tax due for a mortgage or other lien iled or recorded in Florida. Tax is due on documents that contain a promise to pay, a sum certain in money, and are executed or delivered in Florida. Examples include:

•Notes and other written obligations to pay

•Retail installment sale contracts

•Title loans

•Certain renewal notes

Bonds: Tax is calculated at $.35 per $100 or portion thereof. Tax is due on the original issuance of bonds in Florida, based on the face value of the bond.

Instruments Transferring Interest in Florida Real Property: For real property situated in any county in Florida, except Miami-Dade County, tax is calculated at $.70 per $100 or portion thereof, of the consideration paid or to be paid. For real property situated in Miami-Dade County, tax is calculated at $.60 per $100, or portion thereof, of the consideration paid or to be paid where the property transferred is a single-family residence; and at $.60 plus $.45 surtax per $100, or portion thereof, of the consideration paid or to be paid where the property transferred is other than a single-family residence.

Instructions for Completing a Machine-Readable Form

Use black ink. Do not make any stray marks in boxed ield areas.

Use black ink

Florida Department of Revenue

Documentary Stamp Tax Return For Registered Taxpayers’ Unrecorded Documents

Be sure to sign and date reverse side.

DR-225 R. 01/16

Location Address

Due:

Late After:

postmark or hand delivery date

Do Not Write in the Space Below

Instructions for Filing Documentary Stamp Tax Return

DR-225 R. 01/16

Line 1. Documentary Stamp Tax Due. Enter the total amount of documentary stamp tax collected.

Line 2. Surtax Due. Enter the total amount of surtax collected.

Line 3. Penalty. The penalty for a late tax payment is 10 percent for each month (or fraction of a month) the payment is late, not to exceed 50 percent of the tax due. The minimum penalty for a late-iled tax return is $10. Add lines 1 and 2 and multiply the resulting sum by the appropriate penalty rate; write this amount on Line 3.

Line 4. Interest. Interest is due from the date tax is due until paid. Florida law provides for a loating rate of interest for late payments of taxes due. The loating rate of interest is calculated based on a formula in section 213.235, Florida Statutes, and is updated on January 1 and July 1 of each year. To obtain interest rates go to the Department’s Internet site at www.mylorida.com/dor.

Line 5. Amount Due with Return. Add the amounts on Lines 1 – 4 and enter the total. Pay this amount with your return. Make your check payable to the Florida Department of Revenue. Check the box if you electronically transmitted your payment.

Sign and Date the Return. The person authorized to ile the DR-225 return must sign and date the return and also include a current job title and phone number.

Resources: Visit the Department’s website at www.mylorida.com/dor or call Taxpayer Services, 8 a.m. to 7 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671.

Mail your return and payment to:

Florida Department of Revenue

5050 W Tennessee St

Tallahassee FL 32399-0170

Electronic Funds Transfer (EFT): Florida law requires certain taxpayers to pay taxes and ile tax returns electronically. Go to the Department’s Internet site to enroll or get information about electronic payment and iling requirements and procedures.

Business Partner Number

The business address has changed. New Address:

City:

The business was sold on

Name of New Owner:

Mailing Address of New Owner:

City:

t Signature of Taxpayer (Required):

**Detach coupon and return with payment**

Has Your Address or Business Information Changed?

oCheck here and complete the Change of Information form above.

Change of Ownership?

oIf you sell your business or ownership changes, check here and complete the Change of Information form above. You will also need to ile a inal return.

Final Return?

oCheck here if you are discontinuing your business and this is your inal return. Closing date: ______/______/______.