The Florida Department of Revenue (FDOR) is sending out Amnesty notices to taxpayers who, according to FDOR records, have outstanding notices for sales tax, corporate income tax, etc. These notices include a statement of amounts the FDOR claims are due.

You might be tempted to automatically pay these notices in order to take advantage of the Amnesty program, but you should check them first to determine if the alleged liabilities are in fact owed.

For example:

• In many cases, these statements include liabilities which the FDOR has estimated to be due where a sales tax return, corporate income tax return or other state return was not filed.
• And in some cases, these notices are being received by S Corps and partnerships which have no Florida Corporate Income Tax filing requirement.

If you’ve received Amnesty notices be sure to check the statements against your records and/or contact your accountant to make sure the claims are correct. For more information, contact Dan Wagner at 561.620.1718 or dwagner@kaufmanrossin.com.