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Employer’s Quarterly Report RT-6NF
R. 07/23
for Out-of-State Taxable Wages Rule 73B-10.037, F.A.C.
Effective XX/XX
Page 1 of 2
QUARTER ENDING EMPLOYER’S NAME RT ACCOUNT NUMBER Provisional

/ /
F.E.I. NUMBER

10. EMPLOYEE’S SOCIAL SECURITY NUMBER -
11. EMPLOYEE’S NAME (please print first twelve characters of last name and first eight 12a. EMPLOYEE’S FLORIDA GROSS WAGES PAID THIS QUARTER 12c. EMPLOYEE’S OUT-OF-STATE TAXABLE WAGES
characters of first name in boxes) 12b. EMPLOYEE’S FLORIDA TAXABLE WAGES PAID THIS QUARTER PAID YEAR-TO-DATE
Social Security Only the first $7,000 paid to each employee per calendar year is taxable.
Number - -
Last
Name 12a.
First Middle
Name Initial 12b. 12c.
Social Security
Number - -
Last
Name 12a.
First Middle
Name Initial 12b. 12c.
Social Security
Number - -
Last
Name 12a.
First Middle
Name Initial 12b. 12c.
Social Security
Number - -
Last
Name 12a.
First Middle
Name Initial 12b. 12c.
Social Security
Number - -
Last
Name 12a.
First Middle
Name Initial 12b. 12c.
13a. Total Gross Wages (add Lines 12a only). Total this page only. Include this and 13c. Total Out-of-State Taxable Wages paid
totals from additional pages in Line 2 on page 1 of the RT-6. 13a. year-to-date (add Lines 12c only). Total
this page only.
13b. Total Taxable Wages (add Lines 12b only). Total this page only. Include this
and totals from additional pages in Line 4 on page 1 of the RT-6. 13b.

E-Verify Certification
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.

Signature _____________________________________________
Title _____________________________________________
Today’s Date _____________________________________________

Instructions for Employer’s Quarterly Report for Out-of-State Taxable Wages
This form is used by employers to report employees who first Line 10 – Enter each employee’s social security number (NINE digits
received out-of-state taxable wages who worked and received – Do not suppress the leading zeros). Every employee, regardless
wages from the same employer in Florida during the reporting of age, is required to have a social security number (SSN). If the
quarter. This form must be submitted with the completed employee’s SSN is not included, no credit will be given for previously
first page (containing items 1 through 9) of your Employer’s reported taxable wages, and the first (up to) $7,000 of wages on this
Quarterly Report (RT-6). Also, if an employee customarily performs quarterly report will be taxed at your reemployment tax rate.
services on a continuing basis in more than one state, this form
should not be used. Instead, you should contact the Department’s Line 11 – Enter each employee’s last name, first name, and middle
Account Management process at 850-717-6628 to request a initial.
reciprocal coverage agreement.

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                                                                                                                                             RT-6NF
                                                                                                                                             R. 07/23
                                                                                                                                Page 2 of 2

Line 12a – Enter each employee’s Florida gross wages paid for the        The following definitions apply to the certification requirement:
quarter as defined in Line 2 of the RT-6 Instructions (RT-6N). Gross     Public agency – Any office, department, agency, division, 
wages should not include wage items specifically exempt per section      subdivision, political subdivision, board, bureau, commission, 
(s.) 443.1217(2)(b)-(g), Florida Statutes (F.S.). (If no Florida gross   authority, district, public body, body politic, state, county, city, town, 
wages were paid, but out-of-state wages were, DO NOT include the         village, municipality, or any other separate unit of government 
employee.)                                                               created or established pursuant to law, and any other public or 
                                                                         private agency, person, partnership, corporation, or business entity 
Line 12b – Enter each employee’s Florida taxable wages paid for          acting on behalf of any public agency.
the quarter.
                                                                         Employees – Individuals filling a permanent position who perform 
Line 12c – Enter each employee’s out-of-state taxable wages paid         labor or services under the control or direction of an employer that 
year-to-date including current reporting quarter, if applicable.         has the power or right to control and direct the employee in the 
Line 12c must include 100% of out-of-state taxable wages, including      material details of how the work is to be performed in exchange 
this quarter, paid for the calendar year.                                for salary, wages, or other remuneration. The term “employee” 
                                                                         does not include an individual hired for casual labor which is to be 
Line 13a – Enter the total Florida gross wages for this page. All        performed entirely within a private residence, or an independent 
wages from this page and any attached pages must be included in          contractor, as defined in federal laws or regulations, hired to 
Line 2 on the front of the RT-6 Quarterly Report.                        perform a specified portion of labor or services.
Line 13b – Enter the total Florida taxable wages for this page. All      Employers or employee leasing companies required to certify 
wages from this page and any attached pages must be included in          use of E-Verify must sign, date, and enter their title on the first 
Line 4 on the front of the RT-6 Quarterly Report.                        Reemployment Tax report or return filed each calendar year if the 
                                                                         entity he or she represents utilizes the E-Verify system or Form 
Line 13c – Enter the total out-of-state taxable wages paid year-to-      USCIS I-9, if E-Verify is not available within three days of the new 
date for this page.                                                      hire, to verify employment eligibility. Entities required to verify 
                                                                         employment who don’t do so are subject to a fine.
E-Verify Certification
Florida law requires public agencies and private employers that          Social security numbers (SSNs) are used by the Florida 
employ 25 or more employees to certify on their first Reemployment       Department of Revenue as unique identifiers for the administration 
Tax report or return filed each calendar year that they use the          of Florida’s taxes. SSNs obtained for tax administration purposes 
E-Verify system. E-Verify is an internet-based system operated by        are confidential under sections 213.053 and 119.071, Florida 
the U.S. Department of Homeland Security that allows participating       Statutes, and not subject to disclosure as public records. Collection 
employers to electronically verify employment eligibility of all newly   of your SSN is authorized under state and federal law. Visit 
hired employees. Additional information on the free E-Verify system      floridarevenue.com/privacy for more information regarding the 
may be found at e-verify.gov/employers.                                  state and federal law governing the collection, use, or release of 
                                                                         SSNs, including authorized exceptions.
If the E-Verify system is unavailable for three business days after the 
first day that the new employee begins working for pay, an employer 
must use theEmployment Eligibility Verification (Form USCIS I-9) to 
verify employment eligibility.
In the absence of a written agreement or understanding with a client 
company, an employee leasing company must certify use of the 
E-Verify system on the first return or report filed within a calendar 
year.

                                                                 Contact Us
                              Information and tutorials are available at floridarevenue.com/taxes/education.
                              Tax forms and brochures are available at floridarevenue.com/forms.
                              To speak with a Department of Revenue representative, call Taxpayer Services at
                              850-488-6800, Monday through Friday, excluding holidays.

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