Form RT-8A at a glance
What it is: Form RT-8A, Correction to Employer's Quarterly or Annual Domestic Report, is used to correct errors made on the originally submitted reports.
Where and when to file: Mail the original completed form and coupon along with any remittance due to Florida Department of Revenue, 5050 W Tennessee Street, Tallahassee FL 32399-0180.
This form (RT-8A) is used to correct errors made on the originally submitted Employer's Quarterly Report (RT-6), Quarterly Report for Out-of-State Taxable Wages (RT-6NF), Annual Report for Employers of Domestic Employees Only (RT-7), or Employer's Quarterly Report for Employees Contracted to Governmental or Nonprofit Educational Institutions (Form RT-6EW).
Annual filers will need to complete one RT-8A for each quarter being corrected.
Corrections to an Employer's Quarterly Report may be made online by using the Department's File and Pay webpage.
A filled-in Form RT-8A example: a correction that adds wages
How to fill out Form RT-8A, box by box
RT Account Number, F.E.I. Number, Reporting Period Ending and Employer's Name
Complete the information at the top of page 1: RT Account Number, F.E.I. Number, Correction to Reporting Period Ending, Employer's Name, Street Address, City, State and ZIP.
Complete pages 1 and 2 for corrections to the Employer's Quarterly or Annual Domestic Report.
Check box that applies
Check the box that states your reason(s) for making the correction.
If more than one box applies or if your reason is not listed, check “Other” and list the reason(s) on the blank lines.
Employee's Social Security Number and Name
Items 1 and 2 - Enter the social security number (SSN) and name as reported on the original report, RT-6, RT-6NF, RT-7, or RT-6EW.
Correcting employee SSN or name - If you are correcting the employee SSN or name, include the exact information from the original report, indicate on the next line that this is a “SSN change” or “name change”, and list the corrected information on the following line.
Complete reverse side if additional lines are needed.
Original Wages Reported
Item 3 - Enter the employee Gross Wages as reported on the original RT-6, RT-7, or previous RT-8A reports.
Item 4 - Enter the employee Taxable Wages as reported on the original RT-6, RT-7, or previous RT-8A reports.
Item 5 - Enter the employee Out-of-State Taxable Wages as reported on the original RT-6NF.
Item 6 - Enter the employee Education Wages as entered on the original RT-6EW.
Corrected Wages Reported
Item 7 - Enter the employee corrected Gross Wages as it should be on the RT-6 or RT-7.
Item 8 - Enter the employee corrected Taxable Wages as it should be on the RT-6 or RT-7.
Item 9 - Enter the employee corrected Out-of-State Taxable Wages as it should be on the RT-6NF.
Item 10 - Enter the employee corrected Education Wages as it should be on the RT-6EW.
Totals (this page) and Totals (all pages)
Totals from this page should be included in Totals (all pages) on page 1.
Item 11: Amounts Originally Reported, Corrected Wages and Difference
If this information changes the figures on your original report, complete the section.
Item 11 - Column A - Amounts Originally Reported on RT-6, RT-7 or Previous RT-8A, must be equal to the amounts that were entered on the original RT-6, RT-7, or previous RT-8A reports for the total gross wages, excess wages, taxable wages, and tax due for the reporting quarter being corrected.
Column B - Corrected Amounts for RT-6 or RT-7, should equal the new total gross wages, excess wages, taxable wages, and tax due as it should be recorded for the reporting quarter being corrected.
Column C - Difference, is the net change to the total gross wages, excess wages, taxable wages, and tax due between the corrected amount (Column B) and what was originally reported (Column A). The column will also indicate either the amount of the credit or the amount of additional tax due.
Signature, Phone No., Title and Date
Signature, Phone No., Title, Date: “Under penalties of perjury, I declare that I have read this corrected return and that the facts stated in it are true.”
E-Verify Certification
Florida law requires public agencies and private employers that employ 25 or more employees to certify on their first Reemployment Tax report or return filed each calendar year that they use the E-Verify system.
Employers or employee leasing companies required to certify use of E-Verify must sign, date, and enter their title on the first Reemployment Tax report or return filed each calendar year if the entity he or she represents utilizes the E-Verify system or Form USCIS I-9, if E-Verify is not available within three days of the new hire, to verify employment eligibility.
“I attest, under penalty of perjury, that this employer uses the E-Verify system defined in section 448.095(1)(c), Florida Statutes or the Employment Eligibility Verification (Form USCIS I-9), if E-Verify is not available within three business days of a new hire, to verify the employment eligibility of newly hired employees.”
Entities required to verify employment who don't do so are subject to a fine.
Payment Coupon
Payment Coupon Completion Instructions - Complete the payment coupon even if you do not owe any additional tax.
Write the seven-digit RT account number in the “Account No.” box.
Enter the federal employer identification number in the “F.E.I. Number” box.
Enter the employer's legal entity name and mailing address in the space provided.
Enter the additional tax due in the “Amount Enclosed” field.
Enter the two-digit month and year of the quarter for which you are reporting changes: Month Year March 31 = 03 2018 = 18 June 30 = 06 2017 = 17 September 30 = 09 2016 = 16 December 31 = 12 2015 = 15
Make check payable to: Florida U.C. Fund
Please write ACCOUNT NUMBER on your check.
Be sure to SIGN YOUR CHECK.
Check here if you transmitted funds electronically.
If the individual wage corrections result in a credit, any applicable refund will be sent to you.
Common questions about Form RT-8A
Where do I file it?
Return pages 1, 2, and 3 (the coupon page), even if you don't owe any additional tax, to the Department.
When is this form not the right one?
If you are required to file and pay reemployment tax electronically, you are also required to correct your prior returns electronically and should not submit this form.
Where to get help with Form RT-8A
To speak with a Department of Revenue representative, call Taxpayer Services at 850-488-6800, Monday through Friday, excluding holidays.
Sources
[1] Form RT-8A (R. 07/23), Correction to Employer's Quarterly or Annual Domestic Report, Florida Department of Revenue (the Official source link on this page).
