DR-144ES
R. 04/03
Page 4
Instructions (continued)
Underpayment of estimated tax:
An
Payment coupons: Complete lines 1 through 8
underpayment of estimated tax occurs if the
on the back of the coupon. On the front of the
monthly estimated payment is less than
coupon, enter the amount from line 8. Make
90 percent of the tax finally determined to be
sure the name, address, installment number,
due for the month, and less than the previous
FEIN and taxable year are correct, or type or
applied month’s production multiplied by the
print them if you are using a blank form. If the
current applied month’s rate. Penalty at the
payment is made by electronic funds transfer
rate of 20 percent per year is due upon the
(EFT), be sure to check the box indicated.
amount of any underpayment of estimated tax.
In addition, interest is due on any
Mail each coupon and payment to:
underpayment of estimated tax, calculated
FLORIDA DEPARTMENT OF REVENUE
from the due date to the date of payment.
5050 W TENNESSEE ST
TALLAHASSEE FL 32399-0150
A floating rate of interest applies to
underpayments and late payments of tax. The
rate is updated January 1 and July 1 of each
year by using the formula established in
section 213.235, Florida Statutes. To obtain
interest rates, visit the Department’s Internet
site or contact Taxpayer Services (see “For
Information and Forms”).
For Information and Forms
Information and forms are available on our
Need Assistance?
Internet site at
To speak with a Department of Revenue
representative, call Taxpayer Services,
Need Forms?
Monday through Friday, 8 a.m. to 7 p.m.,
To receive forms by mail:
ET, at 1-800-352-3671 (in Florida only) or
• Order multiple copies of forms from our
850-488-6800.
Internet site at
/forms or
For a written response to your questions,
• Fax your form request to the DOR
write:
Distribution Center at 850-922-2208 or
TAXPAYER SERVICES
• Call the DOR Distribution Center at
FLORIDA DEPARTMENT OF
850-488-8422 or
REVENUE
• Mail your form request to:
1379 BLOUNTSTOWN HWY
DISTRIBUTION CENTER
TALLAHASSEE FL 32304-2716
FLORIDA DEPARTMENT OF REVENUE
168A BLOUNTSTOWN HWY
Hearing or speech impaired persons may
TALLAHASSEE FL 32304-3702
call the TDD line at 1-800-367-8331 or
850-922-1115.
To receive a fax copy of a form, call
850-922-3676 from your fax machine
telephone and follow the voice prompts.