Florida Form DR-1 — Florida Business Tax Application

Get the blank Form DR-1 (PDF)  ·  Checked line by line against the official Florida form, last verified September 29, 2026  ·  How we verify

What is Form DR-1?

Florida’s Department of Revenue administers more than 30 taxes and fees. Instead of registering separately for each, the DR-1 walks you through questions about your business and identifies which ones apply.

After you register you receive a certificate number used on sales tax returns such as the DR-15, and a reemployment tax account number if you have employees, which you use on the RT-6.

Who Must File Form DR-1?

Register with the Department if you will conduct business activities subject to Florida taxes and fees, such as selling taxable goods or services, renting short-term accommodations, having employees who are covered by reemployment assistance, selling communications services, or operating certain machines.

Some businesses register through different applications. If you previously submitted a DR-1 and hold an active certificate of registration or reemployment tax account, you can use Form DR-1A for an additional business location or rental property, or to re-register a location that moved to a different county. You must submit a new DR-1 if you change your legal entity or the ownership of the business.

How to File Form DR-1

• Register online through the Department’s registration page; the interview identifies your tax responsibilities.
• A paper DR-1 is also available from the Department if you prefer not to register online.
• Gather your information first: legal name, trade name, addresses (with county), date of first taxable activity and NAICS codes for each business activity.
• Provide owner or manager details for each general partner, officer, director, managing member or LLC member.
• If you have employees, give the expected number, wages per quarter, employer type and payroll agent if any.
• Retrieve your certificate number online after three business days.

When Is Form DR-1 Due?

There is no annual due date. Register before you begin conducting business activities subject to Florida taxes and fees. If you buy an existing business, the instructions suggest asking the seller for documentation of any tax, penalty or interest due to the Department before you buy, because you could be liable for what the seller owes.

Where to Mail Form DR-1

Online registration is the fastest way and needs no mailing. If you file a paper DR-1, follow the mailing instructions printed on the form.

How to Complete Form DR-1 Line by Line

Identification Numbers

Businesses with employees and every partnership, corporation, nonprofit, trust (except certain revocable trusts) and estate need a federal employer identification number (FEIN) from the IRS. Sole proprietors and individuals who are the sole member of an LLC use their Social Security number, or a Visa number if they cannot get an SSN. The Department then assigns a business partner number, printed on the back of your certificate of registration.

Business Information

Give the legal name of the entity, any trade name, the business mailing address, the physical street address and county, the physical address for any transient rental accommodations, the date of first taxable activity and a NAICS code for each business activity. Communications services sellers must also explain how they assign customers to taxing jurisdictions and name a contact person.

Owner or Manager Information

Sole proprietors give their name, home address, SSN or Visa number and phone. Each general partner (including married couples) is listed with title, address, ID number and phone. For corporations and other entities, list each director, officer, managing member, grantor, trustee and personal representative; for LLCs, all members.

Employee Information

If you have or expect to have employees in Florida, give the number of employees, the wages paid or expected in a calendar quarter, your employer type (regular, nonprofit, domestic, Indian tribe, agricultural or crew chief), the type of services you provide and, if you use a payroll agent, the agent’s details and PTIN. You also give mailing addresses for quarterly reports, tax rate notices and benefits paid notices.

If the Ownership Changed or You Acquired a Business

Provide the prior or acquired business name and address, the prior federal employer identification number and Florida tax number, the portion of the business acquired, the effective date, whether employees transferred and when. Registration questions for acquisitions are also covered in the instructions.

Common Mistakes to Avoid

• Waiting until after the first sale. In most cases you must register before conducting taxable business.
• Using DR-1A when a new DR-1 is needed. A change of legal entity or ownership requires a new DR-1.
• Leaving out NAICS codes. Each business activity needs one.
• Forgetting employees. Reemployment tax registration goes on the same application.
• Not checking the seller’s tax history when buying a business.
• Losing your certificate number. Retrieve it from the registration website after three business days.

Frequently Asked Questions

What is Form DR-1? The Florida Business Tax Application used to register with the Department of Revenue.

Can I register online? Yes, at floridarevenue.com/taxes/registration; it is the recommended method.

How long until I get my certificate number? You can retrieve it online after three business days.

Do I need a separate registration for each location? For sales and use tax you register each location, and DR-1A can add locations for an existing registration.

Which taxes does it cover? Sales and use tax, reemployment tax, communications services tax, documentary stamp tax and other taxes and fees listed in the instructions.

Do I need an FEIN? Businesses with employees and most entities do; sole proprietors can use an SSN.

Final Review Before Filing

• You have an FEIN or SSN, as required.
• Business names, addresses and county are ready.
• NAICS codes are chosen for each activity.
• Owner or manager information is complete.
• Employee and payroll details are ready if applicable.
• You registered before starting taxable business.
• You retrieved your certificate number after three business days.

General information from the official form and its instructions, not advice for your circumstances. See the full disclaimer.