DR-225
Documentary Stamp Tax Return
R. 01/10
For Registered Taxpayers’
Rule 12B-4.003
Unrecorded Documents
Florida Administrative Code
Effective 01/10
Mail to:
FLORIDA DEPARTMENT OF REVENUE
5050 W TENNESSEE ST
Certificate #:
TALLAHASSEE FL 32399-0170
Business Partner #:
Name and address if not preprinted:
Contract Object #:
FEIN:
Collection Period:
Location Address:
A return must be filed even if no tax is due or EFT payment sent.
Return due date:
Who must file a tax return? Every person who executes or issues instruments
Instruments Transferring Interest in Florida Real Property: For real property
as described below, and is registered with the Department of Revenue, must
situated in any county in Florida, except Miami-Dade County, tax is calculated
report documentary stamp tax collected on unrecorded documents.
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,
When are tax returns and payments due? Tax returns and payments are due
or portion thereof, of the consideration paid or to be paid where the property
by the 20
day of the month following each collection period. If the 20
falls on a
th
th
transferred is a single-family residence; and at $.60 plus $.45 surtax per $100,
Saturday, Sunday, or state or federal holiday, your tax return must be postmarked
or portion thereof, of the consideration paid or to be paid where the property
or hand-delivered to the Department on the first day of business following the
transferred is other than a single-family residence.
20
. You must file a tax return for each collection period, even if no tax is due.
th
Instructions for Completing a Machine-Readable Form
Taxpayers who make payments electronically can go to
to find payment due date calendars and other
Use black ink. Do not make any stray marks in boxed field areas.
e-Services program information.
Hand-Printed: If hand printing this document, print your numbers as shown
Notes and Other Written Obligations to Pay Money: Tax is calculated at $.35
and write one number per box. Write within the boxes.
per $100 or portion thereof. Florida law limits the maximum tax due on notes
,
2 5
0 0
and other written obligations to $2,450. However, there is no limit on the tax due
for a mortgage or other lien filed or recorded in Florida. Tax is due on documents
that contain a promise to pay, a sum certain in money, and are executed or
Machine reads a $25.00 payment.
delivered in Florida. Examples include:
Machine-Typed: If typing this document, type through the boxes and type
•
Notes and other written obligations to pay
all of your numbers together. Do not use a comma, period, or dash (, . or -).
•
Retail installment sale contracts
Indicate cents with two numbers.
•
Title loans
,
•
Certain renewal notes
2500
Bonds: Tax is calculated at $.35 per $100 or portion thereof. Tax is due on the
Machine reads a $25.00 payment.
original issuance of bonds in Florida, based on the face value of the bond.
**Detach coupon and return with payment.**
Florida Department of Revenue
DR-225
R. 01/10
Documentary Stamp Tax Return For Registered Taxpayers’ Unrecorded Documents
Be sure to sign and date reverse side.
DOR USE ONLY
Certificate Number
Collection Period
postmark or hand delivery date
,
,
Location Address
1. Documentary
Stamp Tax Due
,
,
DR-225
2. Surtax Due
,
,
3. Penalty
,
,
4. Interest
,
,
5. Amount Due With
Return
Due:
Check here if payment was made electronically.
Late After:
Do Not Write in the Space Below
9100 0 99999999 0019025031 1 9999999999 0000 0