How to Fill Out Form DR-26S

Form DR-26S at a glance

What it is: Form DR-26S is the Florida Department of Revenue Application for Refund - Sales and Use Tax.

Who signs: Under penalties of perjury, you declare that you have read the application and the facts stated in it are true.

A filled-in Form DR-26S example: a shop owner claims a duplicate payment refund

Form DR-26S example filled out, example: a shop owner claims a duplicate payment refund
Dana Sample runs a shop and asks Florida for a refund. She paid sales and use tax twice for one period and files Form DR-26S for the duplicate payment. The picture shows the filled form, and none of its entries is real. The Taxpayer Representative section stays empty because Dana signs for herself.

How to fill out Form DR-26S, box by box

Section 1: Taxpayer Information

Form DR-26S example filled out, section 1: Taxpayer Information

In Section 1: Taxpayer Information, enter the Taxpayer Name, Sales Tax Certificate Number, Business Partner Number, Federal Employer Identification Number (FEIN), Social Security Number (SSN), Mailing Street Address, Mailing City, State, ZIP, Location Street Address, Location City, State, ZIP, Email Address (optional), Fax Number (include area code) and Telephone Number (include area code).

Section 2: Taxpayer Representative

Form DR-26S example filled out, section 2: Taxpayer Representative

Section 2: Taxpayer Representative is to be completed when a taxpayer representative is requesting the refund. A signed Florida Department of Revenue Power of Attorney and Declaration of Representative (Form DR-835) must be attached.

Section 3: Collection or Reporting Period(s)

Form DR-26S example filled out, section 3: Collection or Reporting Period(s)

In Section 3, enter the date the tax was paid and the collection or reporting period(s).

Enter the Date Paid (MM / DD / YY) and the Collection or Reporting Dates (MM / DD / YY to MM / DD / YY).

Section 4: Tax Categories

Form DR-26S example filled out, section 4: Tax Categories

In Section 4: Tax Categories, check the box next to the type of tax you paid. A separate application must be completed for each fee or tax type.

Reason for your refund claim

Form DR-26S example filled out, reason for your refund claim

Check the box next to the reason for your refund claim.

Section 5: Refund Amount

Form DR-26S example filled out, section 5: Refund Amount

In Section 5: Refund Amount, enter the refund amount.

Provide a brief explanation for the refund claim in Brief Explanation for Refund.

Taxpayer Signature and Representative Signature

Form DR-26S example filled out, taxpayer Signature and Representative Signature

The taxpayer signs and dates on the Taxpayer Signature and Date lines, OR the representative signs and dates on the Representative Signature and Date lines.

More rules for Form DR-26S

For more information about the documentation needed to process your refund, or to check on the application status, call Refunds at 850-617-8585.

Common questions about Form DR-26S

Where do I file it?

Mail this application and applicable documentation to: Refunds, Florida Department of Revenue, PO Box 6490, Tallahassee FL 32314-6490, or fax 850-410-2526.

Sources

[1] Form DR-26S (R. 01/24), Application for Refund - Sales and Use Tax, Florida Department of Revenue (the Official source link on this page).

Form DR-26S PDF Details

Section 2 is to be completed when a taxpayer representative is requesting the refund; a signed Power of Attorney and Declaration of Representative (Form DR-835) must be attached.

Tax paid: enter the date the tax was paid and the collection or reporting period(s).

Reason: check the box next to the reason for your refund claim. Provide a brief explanation for the refund claim.

Where to send: mail this application and applicable documentation to Refunds, Florida Department of Revenue.

Status: for more information about the documentation needed to process your refund, or to check on the application status, call Refunds at 850-617-8585.

QuestionAnswer
Form NameForm DR-26S
Form Length2 pages
Fillable?Yes
Fillable fields61
Avg. time to fill out11 min
Edition01/24
Issuing agencyFlorida Department of Revenue
Other namesDR-26S, DR26S, Form DR-26S, Application for Refund - Sales and Use Tax
Official sourceForm DR-26S (Rev 01/24), Florida Department of Revenue