Form DR-228 at a glance
What it is: Form DR-228 is the Documentary Stamp Tax Return For Nonregistered Taxpayers' Unrecorded Documents of the Florida Department of Revenue.
Where and when to file: Make check payable to and send with return to: FLORIDA DEPARTMENT OF REVENUE 5050 W TENNESSEE ST TALLAHASSEE FL 32399-0150
Tax deadline: Returns and payments are due no later than the 20th of the month following the execution month.
This form is for nonregistered taxpayers reporting documentary stamp tax on unrecorded documents.
Any person with 5 or more taxable transactions per month must register with the Department (DR-225).
What to bring and attach to Form DR-228
DO NOT attach original or copies of deeds or other documents to this return.
Keep a copy of this return and a copy of your check for your records. Canceled check serves as your receipt of payment.
DO NOT submit a photocopy of a DR-228 tax return.
All documents listed must be executed and/or issued in the same month. A separate form must be completed for each month in which a document was executed and/or issued.
A filled-in Form DR-228 example: a note filed on time
How to fill out Form DR-228, box by box
Taxpayer Name, Street Address, City/State/ZIP and County
Complete all information requested on the coupon.
Fill in Taxpayer Name, Street Address, City/State/ZIP and County.
Surtax, tax, penalty, interest and total due (lines 4 through 8)
Use Worksheet on reverse side to complete lines 4 - 8 on the tax return coupon.
In Line 4, enter the Miami-Dade County Surtax Due (from Step 5 of the worksheet).
In Line 5, enter the Documentary Stamp Tax Due (from Step 6 of the worksheet).
In Line 6, enter the Penalty (see instructions).
In Line 7, enter the Interest (see instructions). Interest is due from the date tax is due until paid.
In Line 8, enter the Total Amount Due with Return (sum of Lines 4 through 7).
FEIN and SSN (if no FEIN)
Enter the FEIN, or the SSN (if no FEIN).
Signing the return
SIGN AND DATE THE RETURN.
Sign on the Signature of Taxpayer line and enter the Date: under penalties of perjury, you declare that you have examined this tax return and the facts stated in it are true.
Enter your Title and Phone Number (include area code).
More rules for Form DR-228
Returns and payments postmarked after the 20th are late.
Surtax due (sum of steps 3a and 4a). Carry to line 4 on front of return.
Documentary stamp tax due (sum of steps 1, 2, 3b, and 4b). Carry to line 5 on front of return.
Notes, bonds and real property
Notes and Other Written Obligations to Pay Money
Notes and Other Written Obligations to Pay Money - Tax-Rate: $.35 per $100 or fraction thereof. (checked November 1, 2026)
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 recorded instruments such as a mortgage or other lien. (checked November 1, 2026)
Bonds
Bonds - Tax-Rate: $.35 per $100 or fraction thereof. (checked November 1, 2026)
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
Instruments Transferring Interest in Florida Real Property - Tax-Rate: $.70 per $100 of consideration or fraction thereof in all counties except Miami-Dade; Miami-Dade is $.60 per $100 and surtax of $.45 per $100 (on real property other than a single-family dwelling) of consideration or fraction thereof. (checked November 1, 2026)
Common questions about Form DR-228
Is there a deadline?
Returns and payments are due no later than the 20th of the month following the execution month. If the 20th falls on a Saturday, Sunday, or state or federal holiday, returns will not be considered late if they are postmarked by the next business day.
Where do I file it?
Make check payable to and send with return to: FLORIDA DEPARTMENT OF REVENUE 5050 W TENNESSEE ST TALLAHASSEE FL 32399-0150
Sources
[1] Form DR-228 (R. 01/16), Florida Department of Revenue (the Official source link on this page).