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     RT-8A
                                                                                                                        R. 07/23                                        Page 1 of 4            Provisional
                                                                                                                                                         Effective XX/XX

                                                                                                                                 Rule 73B-10.037, F.A.C.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 10. Education Wages                                                                                              10.     10.     10.     10.     10.    10.                                                                         10.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    C. Difference

                                                                                                                                                                                                                                                                 ZIP

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   Wages Year-to-Date
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         9. Out-of-State Taxable                                                                                          9.      9.      9.      9.      9.     9.                                                                          9.

                                                                                                                                                                                                                                                                                                                                       Other (49) _____________________________                                                           _____________________________________
                                                                                                                                                                                                                                                                                                                                     q                                                                                                                                                                    _____________________________________                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     B. Corrected Wages
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Corrected Wages Reported                 8. Taxable Wages
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          8.      8.      8.      8.      8.     8.                                                                          8.

                                                                                                                                                                                                          Correction to Reporting Period Ending  

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         7. Gross Wages
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          7.      7.      7.      7.      7.     7.                                                                          7.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               Numbers in parentheses are for Internal Use Only.
                                                                                                                                                                                                                                                                 State
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    A. Amounts Originally Reported on                                                 (   ) RT-6, (   ) RT-7, or (   ) Previous RT-8A
                                                                                                                                                                                                                                                                                                                                       Exempt-Cafeteria Plan (42)                                                                         Modify Tips Reported (47)                                   Modify Educational Wages (48) 
                                                                                                                                                                                                                                                                                                                                     q                                                               q                                                                         q                                                                                                                                                                                                                                                                                         6. Education Wages                                                                                               6.      6.      6.      6.      6.     6.                                                                          6.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               If this information changes the figures on your original report, please complete the section below.                                                                                                                                                                                     Item
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               11.                                                                                                                                                                                                                                                                                               Gross Wages                                                  Excess Wages Taxable Wages                                       Tax Due

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   Wages Year-to-Date
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         5. Out-of-State Taxable                                                                                          5.      5.      5.      5.      5.     5.                                                                          5.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        Complete reverse side if additional lines are needed.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Original Wages Reported                  4. Taxable Wages
                                                                                                                                                                                                          F.E.I. Number                          Street Address  City                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     4.      4.      4.      4.      4.     4.                                                                          4.
                                                                                                                                                                                                                                                                                                                                       Out-of-State Wages (32)                                                                            Adding Wages (33)                                           Decreasing Wages (34) 
                                                                                                                                                                                                                                                                                                                                     q                                                               q                                                                         q
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       Phone No.                                                                                        (            )     Date                        $
                                                            Correction to Employer’s Quarterly or Annual Domestic Report
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         3. Gross Wages
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          3.      3.      3.      3.      3.     3.                                                                          3.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             Florida U.C. Fund
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     Last, First, Middle)
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 

                                                                                                                                                                                                                                                                                                   Response to RT-FL04A Letter (28))                                Response to RT-FL06A Letter (29)                                      Response to RT-FL13A Letter (30)                            SSN Correction (31)                                                                                                                                                                                                                                                                        Employee’s Social Security Number                                       Employee’s Name (
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                If more than one box applies or if your reason is not listed, please check “Other” and list the reason(s) on the blank lines.  
                                                                                                                                                                                                          RT Account Number                      Employer’s Name      Check   box that applies*: q                                                                q                                  q                                                                         q                                                                                                                                                                                               *                                                                                                                 1.                                                                      2.               1.  2. 1.   2. 1.   2. 1.   2. 1.   2.     Totals (this page)                                                         Totals (all pages)                                                                                       Under penalties of perjury, I declare that I have read this corrected return and that                                                                                                     the facts stated in it are true.                                    Signature                                                                                                           Title                       Make check payable to                                             See page 4 for complete instructions.                               See page 3 for payment coupon.



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     RT-8A
          R. 07/23
                  Page 2 of 4

                                                                      10. Education Wages                                                                                              10.     10.       10.       10.       10.       10.       10.       10.       10.       10.       10.       10.

                                                                                                                                Wages Year-to-Date
                                                                      9. Out-of-State Taxable                                                                                          9.      9.        9.        9.        9.        9.        9.        9.        9.        9.        9.        9.

                             Corrected Wages Reported                 8. Taxable Wages
                                                                                                                                                                                       8.      8.        8.        8.        8.        8.        8.        8.        8.        8.        8.        8.                                                                                                                                                                                                                                                                                                               Employment Eligibility Verification

                                                                      7. Gross Wages
                                                                                                                                                                                       7.      7.        7.        7.        7.        7.        7.        7.        7.        7.        7.        7.

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 Signature       ____________________________ Title                ____________________________                                            Today’s Date   ____________________________

                                                                      6. Education Wages                                                                                               6.      6.        6.        6.        6.        6.        6.        6.        6.        6.        6.        6.

                                                                                                                                Wages Year-to-Date
                                                                      5. Out-of-State Taxable                                                                                          5.      5.        5.        5.        5.        5.        5.        5.        5.        5.        5.        5.

                             Original Wages Reported                  4. Taxable Wages
                                                                                                                                                                                       4.      4.        4.        4.        4.        4.        4.        4.        4.        4.        4.        4.

                                                                      3. Gross Wages
                                                                                                                                                                                       3.      3.        3.        3.        3.        3.        3.        3.        3.        3.        3.        3.

                                                                                                                                                                                                                                                                     

                                                                                                                                                  Last, First, Middle)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                -9), if E-Verify is not available within three business days of a new hire, to verify the employment eligibility of newly hired employees.
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                I

                                                                                              Employee’s Social Security Number                                       Employee’s Name (
                                                                                              1.                                                                      2.               1.  2.      1. 2.     1. 2.     1. 2.     1. 2.     1. 2.     1. 2.     1. 2.     1. 2.     1. 2.     1. 2.    Totals (this page)                                               Totals from this page should be included in   Totals (all pages) on page 1. 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             (Form USCIS 



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                                                                                                                                RT-8A
                                                                                                                                R. 07/23
                                                                                                                                Page 3 of 4
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. E-Verify is an internet-based 
system operated by the U.S. Department of Homeland Security that allows participating employers to electronically verify 
employment eligibility of all newly hired employees. Additional information on the free E-Verify system may be found at 
e-verify.gov/employers.
  
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 the Employment 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.

The following definitions apply to the certification requirement:
Public agency - Any office, department, agency, division, subdivision, political subdivision, board, bureau, commission, 
authority, district, public body, body politic, state, county, city, town, village, municipality, or any other separate unit of 
government created or established pursuant to law, and any other public or private agency, person, partnership, corporation, 
or business entity acting on behalf of any public agency.

Employees - Individuals filling a permanent position who perform labor or services under the control or direction of an 
employer that has the power or right to control and direct the employee in the material details of how the work is to be 
performed in exchange for salary, wages, or other remuneration. The term “employee” does not include an individual hired for 
casual labor which is to be performed entirely within a private residence, or an independent contractor, as defined in federal 
laws or regulations, hired to perform a specified portion of labor or services.

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. Entities required 
to verify employment who don’t do so are subject to a fine.

                                                                            IMPORTANT
             Complete pages 1 and 2 for corrections to the Employer’s Quarterly or Annual Domestic Report.  
         Return pages 1, 2, and 3 (the coupon page), even if you don’t owe any additional tax, to the Department.

                                                              DO NOT DETACH

                                  Correction to Employer’s Quarterly or Annual Domestic Report                                  RT-8A
                                                              Payment Coupon                                                    R. 07/23
  Florida Department of Revenue  COMPLETE and MAIL with your REPORT/PAYMENT.
                                 Please write ACCOUNT NUMBER on your check.
                                 Be sure to SIGN YOUR CHECK.                                 DOR  USE  ONLY
                                 Make check payable to:   Florida U.C. Fund 
                                                                                           POSTMARK OR HAND DELIVERY DATE
  ACCOUNT NO.                                                               RT-8A
                                                                                               US Dollars                  Cents
  F.E.I. NUMBER                                               
                                                                            AMOUNT ENCLOSED
                                                                                              ,                  ,
                                                                            PAYMENT FOR
  Name                                                                               MM/YY   -   
                                                                            QUARTER ENDING    
  Address
  City/St/ZIP
                                                                                            Check here if you transmitted 
                                                                                            funds electronically.

                                                           9100 0 99999999 0068054049 2 5009999999 0000 49200 0 99999999 0068054049 2 5009999999 0000 4



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                                                                                                                                                                      RT-8A
                                                                                                                                                                     R. 07/23
                         Correction to Employer’s Quarterly or Annual Domestic Report Instructions                                                               Page 4 of 4

Social security numbers (SSNs) are used by the Florida Department of Revenue           Item 10 – Enter the employee corrected Education Wages as it should be on the
as unique identifiers for the administration of Florida’s taxes. SSNs obtained for                       RT-6EW. 
tax administration purposes are confidential under sections 213.053 and 119.071,       Item 11
Florida Statutes, and not subject to disclosure as public records.  Collection of your  Column A - Amounts Originally Reported on RT-6, RT-7 or Previous RT-8A, 
SSN is authorized under state and federal law.  Visit our Internet site at              must be equal to the amounts that were entered on the original RT-6, RT-7, or 
floridarevenue.com/privacy for more information regarding the state and federal         previous RT-8A reports for the total gross wages, excess wages, taxable wages, 
law governing the collection, use, or release of SSNs, including authorized             and tax due for the reporting quarter being corrected.
exceptions.                                                                             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 
This form (RT-8A) is used to correct errors made on the originally submitted:           recorded for the reporting quarter being corrected.
Employer’s Quarterly Report (RT-6)                                                    Column C - Difference, is the net change to the total gross wages, excess 
Quarterly Report for Out-of-State Taxable Wages (RT-6NF)                              wages, taxable wages, and tax due between the corrected amount (Column B) 
Annual Report for Employers of Domestic Employees Only (RT-7)                         and what was originally reported (Column A).  The column will also indicate either 
Employer’s Quarterly Report for Employees Contracted to Governmental or               the amount of the credit or the amount of additional tax due.
  Nonprofit Educational Institutions (Form RT-6EW)                                     Payment Coupon Completion Instructions 
Annual filers will need to complete one RT-8A for each quarter being corrected.
                                                                                       Complete the payment coupon even if you do not owe any additional tax.
Corrections to an Employer’s Quarterly Report may be made online by using              Write the seven-digit RT account number in the “Account No.” box.
the Department’s File and Pay webpage. If you are required to file and pay 
reemployment tax electronically, you are also required to correct your prior           Enter the federal employer identification number in the “F.E.I. Number” box.
returns electronically and should not submit this form.                                Enter the employer’s legal entity name and mailing address in the space provided.
Please complete the information at the top of page 1 and check the box that states     Enter the additional tax due in the “Amount Enclosed” field.  If the individual wage 
your reason(s) for making the correction. If more than one box applies or if your      corrections result in a credit, any applicable refund will be sent to you.
reason is not listed, please check “Other” and list the reason(s) on the blank lines. 
                                                                                       Enter the two-digit month and year of the quarter for which you are reporting 
Items 1 and 2 – Enter the social security number (SSN) and name as reported on         changes:
             the original report, RT-6, RT-6NF, RT-7, or RT-6EW.
                                                                                                 Month                  Year
Correcting employee SSN or name – If you are correcting the employee SSN or                      March 31        =   03 2018  =  18
name:                                                                                            June 30         =  06  2017  =  17
•  include the exact information from the original report,                                       September 30  =   09   2016  =  16
•  indicate on the next line that this is a “SSN change” or “name change”, and                   December 31  =  12     2015  =  15
•  list the corrected information on the line below.
Item 3 –    Enter the employee Gross Wages as reported on the original RT-6, RT-7,     Make check payable to Florida U.C. Fund.
                 or previous RT-8A reports.
                                                                                       Mail the original completed form and coupon along with any remittance due to:
Item 4 –    Enter the employee Taxable Wages as reported on the original RT-6,  
                 RT-7, or previous RT-8A reports.                                                Florida Department of Revenue
                                                                                                 5050 W Tennessee Street
Item 5 –    Enter the employee Out-of-State Taxable Wages as reported on the                     Tallahassee FL 32399-0180
                 original RT-6NF.
Item 6 –    Enter the employee Education Wages as entered on the original              Information and tutorials are available at floridarevenue.com/taxes/education.
                 RT-6EW.
Item 7 –    Enter the employee corrected Gross Wages as it should be on the RT-6       Tax forms and brochures are available at floridarevenue.com/forms.
                 or RT-7.
                                                                                       To speak with a Department of Revenue representative, call Taxpayer Services 
Item 8 –    Enter the employee corrected Taxable Wages as it should be on the          at 850-488-6800, Monday through Friday, excluding holidays.
                 RT-6 or RT-7.
Item 9 –   Enter the employee corrected Out-of-State Taxable Wages as it should 
                 be on the RT-6NF.






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