There has been considerable confusion regarding agents and their requirement to file and pay unemployment tax electronically. Two major issues have arisen that seem to be the cause of the confusion...the first, what makes an agent obligated to participate in electronic filing, and the second, the Department’s notification of agents. Information about these two issues is discussed here.

1. Who must participate?

Persons (agents) are required to file and pay unemployment tax electronically if during the most recently concluded state fiscal year they prepared and reported unemployment tax reports to the Department of Revenue on behalf of five or more employers/clients.

"Prepare and report" means that the agent actually sends the report and payment to the Department. If the agent returns the report to the client with instructions to attach payment and mail to the Department, the agent is not considered to be filing the report, and thus is not subject to the electronic filing and payment requirements for agents.

If an agent qualifies and is required to participate electronically, that agent is only required to enroll, file and pay electronically for those clients for whom he or she prepares and reports directly to the Department.

2. Department Notification of Agents

Some agents who are not subject to the electronic filing and payment requirements may have received an Unemployment Tax Electronic Filing/Payment Obligation Notice.

If an agent disputes the Department’s determination that they must file and pay electronically, because they do not prepare and report unemployment tax for five or more employers as defined above, they must contact the Department either by telephone or e-mail to have their obligation removed.

By telephone, call (800) 482-8293 (choose option 6, then option 3); be prepared to provide your UT Agent Number, name, phone number and an explanation of why you should not be obligated to file and pay electronically, or

Send e-mail to e-services@dor.state.fl.us with a subject line of “UNOBLIGATE UT AGENT” and provide your UT Agent Number, name, phone number and an explanation of why you should not be obligated to file and pay electronically. You will receive an acknowledgment by return e-mail.