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When navigating the complexities of tax matters, understanding the nuances of various forms can make a significant difference. One such important document is the Tax Power of Attorney (POA) DR 835 form, which allows individuals to appoint someone else to represent them in dealings with the tax authorities. This form serves as a crucial tool for taxpayers who may need assistance in managing their tax obligations, whether due to time constraints, lack of expertise, or other reasons. By designating a representative, taxpayers can ensure that their interests are effectively communicated and defended during audits, disputes, or other tax-related processes. The DR 835 form outlines the specific powers granted to the representative, including the ability to receive confidential tax information and to make decisions on behalf of the taxpayer. It is essential for individuals to complete this form accurately to avoid potential complications, ensuring that their chosen representative can act on their behalf without unnecessary delays. Understanding the purpose and proper use of the Tax POA DR 835 form can empower taxpayers to manage their financial responsibilities more effectively.

Key takeaways

When filling out and using the Tax POA DR 835 form, there are several important points to keep in mind. Below are key takeaways to help you navigate the process effectively.

  • Understand the Purpose: The Tax POA DR 835 form authorizes an individual or organization to represent you before the tax authorities. This includes handling your tax matters and receiving confidential information on your behalf.
  • Complete All Required Fields: Ensure that all sections of the form are filled out accurately. Missing information can lead to delays or rejection of the authorization.
  • Signature Requirement: The form must be signed by you, the taxpayer. This signature confirms that you are granting authority to the designated representative.
  • Keep Copies: After submitting the form, retain copies for your records. This helps in tracking the authorization status and serves as proof of representation if needed.

Documents used along the form

The Tax Power of Attorney (POA) DR 835 form is an important document that allows an individual to designate someone else to represent them in tax matters. However, several other forms and documents are often used in conjunction with this form to ensure that all tax-related issues are addressed appropriately. Below is a list of these documents, each serving a specific purpose in the tax representation process.

  • Form 2848 - Power of Attorney and Declaration of Representative: This form is similar to the DR 835 and is used for federal tax matters. It allows a taxpayer to authorize an individual to act on their behalf before the IRS.
  • Form 8821 - Tax Information Authorization: This document grants permission for someone to receive confidential tax information from the IRS, but it does not allow them to represent the taxpayer in dealings with the IRS.
  • Form 4506 - Request for Copy of Tax Return: Taxpayers can use this form to request copies of their tax returns from the IRS. This can be useful for the appointed representative to have access to past tax filings.
  • Form 9465 - Installment Agreement Request: If a taxpayer owes taxes and cannot pay in full, this form allows them to request a payment plan with the IRS. It can be submitted by the representative if authorized.
  • Operating Agreement: For New York LLCs, having an Operating Agreement is essential. It outlines the company's structure and member responsibilities, avoiding potential conflicts. For a comprehensive template, you can refer to Formaid Org.
  • Form 1040 - U.S. Individual Income Tax Return: This is the standard form used by individuals to file their annual income tax returns. It is essential for representatives to understand the taxpayer's filings.
  • Form 1099 - Miscellaneous Income: This form reports various types of income other than wages, salaries, and tips. It is often used to inform the IRS about income received by independent contractors or freelancers.

Understanding these forms and documents can help streamline the process of tax representation. Each plays a critical role in ensuring that all necessary information is communicated effectively between the taxpayer, their representative, and the IRS. Properly completing and submitting these forms can lead to more efficient resolution of tax matters.

Dos and Don'ts

When filling out the Tax POA (Power of Attorney) DR 835 form, it is essential to follow certain guidelines to ensure the process goes smoothly. Here are ten important do's and don'ts to keep in mind:

  • Do read the instructions carefully before starting the form.
  • Don't leave any required fields blank; ensure all necessary information is provided.
  • Do double-check your personal information for accuracy, including your name and Social Security number.
  • Don't use abbreviations or nicknames; always use your full legal name.
  • Do clearly specify the tax matters for which the power of attorney is granted.
  • Don't forget to sign and date the form at the end.
  • Do provide a valid address for the designated representative.
  • Don't assume that your representative can act without proper authorization; ensure they are designated correctly.
  • Do keep a copy of the completed form for your records.
  • Don't submit the form without reviewing it for errors or omissions.

By following these guidelines, individuals can help ensure that their Tax POA DR 835 form is completed correctly and efficiently.

Common mistakes

Filling out the Tax POA DR 835 form can be a straightforward process, but many individuals make common mistakes that can delay their tax matters. Understanding these pitfalls is crucial to ensure that your form is processed smoothly and efficiently.

One frequent error is providing incomplete information. When filling out the form, every section must be filled out accurately. Omitting details such as your Social Security number or address can lead to rejection. Always double-check to ensure that all required fields are complete.

Another mistake involves using incorrect names or titles. The name on the form must match exactly with the name on the tax records. Any discrepancies can cause confusion and delay in processing. Be meticulous when entering names, especially if there are any middle initials or suffixes.

Some individuals fail to sign the form. A signature is essential for the form to be valid. Without it, the IRS will not recognize the Power of Attorney. Ensure that you sign and date the form before submission.

Many people also neglect to check the expiration date of their Power of Attorney. If the form is not updated or renewed as necessary, it may no longer be valid. Keep track of any changes in your representation and update the form accordingly.

Using outdated versions of the form is another common mistake. The IRS periodically updates its forms, and using an old version can result in rejection. Always download the latest version from the IRS website to ensure compliance.

Inaccurate representation of authority is a significant error as well. When designating someone as your representative, ensure they have the appropriate authority to act on your behalf. Clearly outline the scope of their powers to avoid any misunderstandings.

Failing to provide proper documentation can also hinder the process. If additional documents are required to support your request, ensure they are included with the form. This may include identification or previous correspondence with the IRS.

Lastly, neglecting to keep a copy of the submitted form is a mistake that can lead to complications later. Always retain a copy for your records. This will serve as proof of your submission and can be helpful if any issues arise in the future.

By being aware of these common mistakes and taking the time to review your form, you can help ensure that your Tax POA DR 835 form is completed correctly and processed without unnecessary delays.

File Characteristics

Fact Name Description
Purpose The Tax POA DR 835 form is used to authorize an individual to represent a taxpayer before the state tax authority.
Governing Law This form is governed by state tax laws, which vary by jurisdiction. It is essential to check local regulations.
Eligibility Taxpayers can designate anyone as their representative, including tax professionals, family members, or friends.
Submission The completed form must be submitted to the appropriate state tax agency to grant representation rights.
Duration The authorization remains in effect until revoked by the taxpayer or until the tax matter is resolved.
Revocation Taxpayers can revoke the POA at any time by submitting a written notice to the state tax authority.
Additional Requirements Some states may require additional documentation or identification when submitting the form.

Form Sample

I

 

 

 

 

 

 

DR-835

 

 

Florida Department of Revenue

 

 

 

1111111111111111111111111111111111

 

 

 

Florida

R. 10/11

 

I iiiiiiiiiiiiiiiiiiiiiiiiiiiiii~I

 

 

Effective 01/12

 

 

 

 

POWER OF ATTORNEY

 

 

 

TC

 

 

 

 

and Declaration of Representative

 

 

 

Administrative Code

 

 

 

 

L!;;;;;;;;;;;;;l

 

 

 

Rule 12-6.0015

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

See Instructions for additional information

 

 

 

PART I - POWER OF ATTORNEY

Section 1. Taxpayer Information. Taxpayer(s) must sign and date this form on Page 2, Part I, Section 8.

Taxpayer name(s) and address(es)

Federal ID no(s). (SSN*, FEIN, etc.)

Florida Tax Registration Number(s)

 

 

(Business Part. No., Sales Tax No., R.T. Acct No., etc.)

 

 

 

 

 

Contact person

Telephone number (

)

 

 

 

 

 

 

 

 

Fax number (

)

 

 

 

 

The Taxpayer(s) hereby appoint(s) the following representative(s) as attorney(s)-in-fact:

Section 2. Representative(s). Each representative must be listed individually, and must sign and date this form on Page 2, Part II.

Name and address (include name of frm if applicable)

 

 

 

 

Telephone number

(

)

 

 

 

 

 

Fax number (

 

)

E-mail address:

 

 

 

Cell phone number

(

)

 

 

 

 

Name and address (include name of frm if applicable)

Telephone number

(

)

 

 

 

 

 

 

Fax number (

 

)

E-mail address:

 

 

 

Cell phone number

(

)

 

 

 

 

Name and address (include name of frm if applicable)

 

 

 

 

Telephone number

(

)

 

 

 

 

 

Fax number (

 

)

E-mail address:

 

 

 

Cell phone number

(

)

 

 

 

 

To represent the taxpayer(s) before the Florida Department of Revenue in the following tax matters:

Section 3. Tax Matters. Do not complete this section if completing Section 4.

Type of Tax (Corporate, Sales, Reemployment, formerly Unemployment, etc.)

Year(s) / Period(s)

Tax Matter(s) (Tax Audits, Protests, Refunds, etc.)

Section 4. To Appoint a Reemployment Tax (formerly Unemployment Tax) Agent Only. Do not complete Sections 3 and 6 if completing Section 4.

By completing this section, an employer (taxpayer) appoints a representative to act as its Florida reemployment tax agent before the Florida Department of Revenue on a continuing basis and to receive confdential information with respect to mailings, flings, and other tax matters related to the Florida reemployment assistance program law. All other sections of this form (except Sections 3 and 6) must also be completed.

Do not complete Section 4 unless you wish to appoint a reemployment tax agent on a continuing basis.

Agent name

Agent number (required)

 

 

 

 

 

Firm name

Federal I.D. No. (required)

 

 

 

 

 

Address (if different from above)

 

Telephone number (

)

 

 

 

 

Mail Type: See Instructions for explanations. Check one box only. 1 (Primary) 2 (Reporting) 3 (Rate) 4 (Claim)

Section 5. Acts Authorized.

The representative(s) are authorized to receive and inspect confdential tax information and to perform any and all acts that I (we) can perform with respect to the tax matters described in Section 3 and Section 4 (for example, the authority to sign any agreements, consents, or other documents). Except as otherwise provided, the authority specifcally includes the power to execute waivers of restrictions on assessment or collection of defciencies in tax, to execute consents extending the statutory period for assessment or claims for refund of taxes, and to execute closing agreements under section 213.21, Florida Statutes. This authority does not include the power to endorse or cash warrants, or the power to sign certain returns.

If you want to authorize a representative named in Section 2 to receive (but not to endorse or cash) refund warrants, write the name of the

representative on this line and check the box

u___________________________________________________________________________

List any specifc limitations or deletions to the acts otherwise authorized in this Power of Attorney.

______________________________________________________________________________________________________________________________________

______________________________________________________________________________________________________________________________________

I

 

 

DR-835

 

111111111111111111111111111111111111111

R. 10/11

 

 

Page 2

 

 

 

Florida Tax Registration Number:

Taxpayer Name(s):

Federal Identifcation Number:

Taxpayer(s) must complete Page 1 of this Power of Attorney or it will not be processed.

Section 6. Notices and Communication. Do not complete Section 6 if completing Section 4.

Notices and other written communications will be sent to the first representative listed in Part I, Section 2, unless the taxpayer selects one of the options below. Receipt by either the representative or the taxpayer will be considered receipt by both.

a.

If you want notices and communications sent to both you and your representative, check this box

u

b.

If you want notices or communications sent to you and not your representative, check this box

u

Certain computer-generated notices and other written communications cannot be issued in duplicate due to current system constraints. Therefore, we will send these communications to only the taxpayer at his or her tax registration address.

Section 7. Retention / Nonrevocation of Prior Power(s) of Attorney.

The fling of this Power of Attorney will not revoke earlier Power(s) of Attorney on fle with the Florida Department of Revenue, even for the same tax matters and years or periods covered by this document. If you want to revoke a prior Power of

Attorney, check this box

u

You must attach a copy of any Power of Attorney you wish to revoke.

Section 8. Signature of Taxpayer(s).

If a tax matter concerns a joint return, both husband and wife must sign if joint representation is requested. If signed by a corporate offcer, partner, member/managing member, guardian, tax matters partner/person, executor, receiver, administrator, trustee, or fduciary on behalf of the taxpayer, I declare under penalties of perjury that I have the authority to execute this form on behalf of the taxpayer.

Under penalties of perjury, I (we) declare that I (we) have read the foregoing document, and the facts stated in it are true.

If this Power of Attorney is not signed and dated, it will be returned.

_______________________________________________________________________________________

________________________________________

_________________________________________

Signature

Date

Title (if applicable)

_______________________________________________________________________________________

 

 

Print name

 

 

_______________________________________________________________________________________

________________________________________

_________________________________________

Signature

Date

Title (if applicable)

_______________________________________________________________________________________

 

 

Print name

 

 

PART II - DECLARATION OF REPRESENTATIVE

Under penalties of perjury, I declare that:

I am familiar with the mandatory standards of conduct governing representation before the Department of Revenue, including Rules 12-6.006 and 28-106.107 of the Florida Administrative Code, as amended.

I am familiar with the law and facts related to this matter and am qualified to represent the taxpayer(s) in this matter.

I am authorized to represent the taxpayer(s) identified in Part I for the tax matter(s) specified therein, and to receive and inspect confidential taxpayer information.

I am one of the following:

a.Attorney - a member in good standing of the bar of the highest court of the jurisdiction shown below.

b.Certifed Public Accountant - duly qualifed to practice as a certifed public accountant in the jurisdiction shown below.

c.Enrolled Agent – enrolled as an agent pursuant to the requirements of Treasury Department Circular Number 230.

d.Former Department of Revenue Employee. As a representative, I cannot accept representation in a matter upon which I had direct involvement while I was a public employee.

e.Reemployment Tax Agent authorized in Section 4 of this form.

f.Other Qualifed Representative

I have read the foregoing Declaration of Representative and the facts stated in it are true.

If this Declaration of Representative is not signed and dated, it will not be processed.

Designation – Insert

Jurisdiction (State) and

Signature

Letter from Above (a -f)

Enrollment Card No. (if any)

 

 

 

 

Date

Made fillable by FormsPal.

POWER OF ATTORNEY INSTRUCTIONS

DR-835

R.10/11 Page 3

Purpose of this form

A Power of Attorney (Form DR-835) signed by the taxpayer and the representative is required by the Florida Department of Revenue in order for the taxpayer’s representative to perform certain acts on behalf of the taxpayer and to receive and inspect confdential tax information. You and your representative must complete, sign, and return Form DR-835 if you want to grant Power of Attorney

to an attorney, certifed public accountant, enrolled agent, former Department employee, reemployment tax agent, or any other qualifed individual. A Power of Attorney is a legal document authorizing someone other than yourself to act as your representative.

You may use this form for any matters affecting any tax administered by the Department of Revenue. This includes both the audit and collection processes. A Power of Attorney will remain in effect until you revoke it. If you provide more than one Power of Attorney with respect to a tax and tax period, the Department employee handling your case will address notices and correspondence relative to that issue to the frst person listed on the latest Power of Attorney.

A Power of Attorney Form is generally not required, if the representative is, or is accompanied by: a trustee, a receiver, an administrator, an executor of an estate, a corporate offcer, or an authorized employee of the taxpayer.

Photocopies and fax copies of Form DR-835 are usually acceptable. E-mail transmissions or other types of Powers of Attorney are not acceptable. Copies of Form DR-835 are readily available by visiting our Internet site (www.foridarevenue.com/forms).

How to Complete Form DR-835, Power of Attorney

PART I POWER OF ATTORNEY

Section 1 – Taxpayer Information

For individuals and sole proprietorships: Enter your name, address, social security number, and telephone number(s) in the spaces provided. Enter your federal employer identifcation number (FEIN), if you have one. If a joint return is involved, and you and your spouse are designating the same attorney(s)-in-fact, also enter your spouse’s name and social security number, and your spouse’s address if different from yours.

For a corporation, limited liability company, or partnership: Enter the name, business address, FEIN, a contact person familiar with this matter, and telephone number(s).

For a trust: Enter the name, title, address, and telephone number(s) of the fduciary, and name and FEIN of the trust.

For an estate: Enter the name, title, address, and telephone number(s) of the decedent’s personal representative, and the name and identifcation number of the estate. The identifcation number for an estate includes both the FEIN if the estate has one and the decedent’s social security number.

For any other entity: Enter the name, business address, FEIN, and telephone number(s), as well as the name of a contact person familiar with this matter.

Identifcation Number: The Department may have assigned you a Florida tax registration number such as a sales tax number, a reemployment tax account number, or a business partner number. These numbers further assist the Department in identifying your particular tax matter, and you should enter them in the appropriate box. If you do not provide this information, the Department may not be able to process the Power of Attorney.

Section 2 – Representative(s)

Enter the individual name, frm name (if applicable), address, telephone number(s), and fax number of each individual appointed as attorney-in-fact and representative. If the representatives have the same address, simply write “same” in the appropriate box. If you wish to appoint more than three representatives, you should attach a letter to Form DR-835 listing those additional individuals.

Section 3 – Tax Matters

Enter the type(s) of tax this Power of Attorney authorization applies to and the years or periods for which the Power of Attorney is granted. The word “All” is not specifc enough. If your tax situation does not ft into a tax type or period (for example, a specifc administrative appeal, audit, or collection matter), describe it in the blank space provided for “Tax Matters.” The Power of Attorney can be limited to specifc reporting period(s) that can be stated in year(s), quarter(s), month(s), etc., or can be granted for an indefnite period. You must indicate the tax types, periods, and/or matters for which you are authorizing representation by your attorney-in-fact.

Examples:

 

 

Sales and Use Tax

First and second quarter 2008

Corporate Income Tax

 

7/1/07 – 6/30/08

Communications Services Tax

 

2006 thru 2008

Insurance Premium Tax

 

1/1/06 – 12/31/08

Technical Assistance Advisement Request

dated 8/6/08

Claim for Refund

 

3/7/07

Section 4 – To Appoint a Reemployment Tax Agent Complete this section only if you wish to appoint an agent for reemployment taxes on a continuing basis. You should not complete Section 3 or Section 6, but you must complete the remaining sections of Form DR-835.

Enter the agent’s name. It must be the same name as found in Section 2. Enter the frm name and address. You do not need to complete the address line if you reported that information in Section 2.

1.Enter the agent number. The agent number is a seven-digit number assigned by the Department of Revenue.

2.Enter the federal employer identifcation number. The FEIN is a nine-digit number assigned to the agent by the Internal Revenue Service.

3.Select the mail type.

Primary Mail. If you select primary mail, the agent will receive all documents from the Department of Revenue related to this reemployment tax account, and will be authorized to receive confdential information and discuss matters related to the tax and wage report, beneft information, claims, and the employer’s rate.

Reporting Mail. If you select reporting mail, the agent will receive the Employer’s Quarterly Report (Form RT-6), certifcation, and correspondence related to reporting. The agent will be authorized to receive confdential information and discuss the tax and wage report, certifcation, and correspondence with the Department.

Rate Mail. If you select rate mail, the agent will receive tax rate notices and correspondence related to the rate and will be authorized to receive confdential information and discuss the employer’s rate notices and rate with the Department.

Claims Mail. If you select claims mail, the agent will receive the notice of benefts paid, and will be authorized to receive confdential information and discuss matters related to benefts.

Note: Duplicate copies of certain computer-generated notices and other written communications cannot be issued due to current system constraints and therefore, these communications will be sent only to the representative.

Note: If you wish to appoint a representative to act on your behalf in a specifc and non-continuing reemployment tax matter, you should complete Section 3 and Section 6 and not Section 4. For example, if you hire a representative to assist you with a single matter, such as a reemployment tax audit or contesting the payment of a claim, and wish that representative to handle just that one matter, you should not complete Section 4 to authorize that representation. Instead, you should fll out Section 3 and specify the exact matter the representative is handling.

Section 5 – Acts Authorized

Your signature on the back of the Power of Attorney authorizes the individual(s) you designate (your representative or “attorney-in-fact”) to perform any act you can perform with respect to your tax matters, except that your representative may not sign certain returns for you nor may your representative negotiate or cash your refund warrant. This authority includes signing consents to a change in tax liability, consents to extend the time for assessing or collecting tax, closing agreements, and compromises. You may authorize your representative to receive, but not negotiate or cash, your refund warrant by checking the box in Section 5 and writing the name of the representative on the line below. If you wish to limit the authority of your representative other than in the manner previously described, you must describe those limits on the lines provided in Section 5.

Section 6 – Mailing of Notices and Communications

If you do not check a box, the Department will send notices and other written communications to the frst representative listed in Section 2, unless you select another option. If you wish to have no documents sent to your representative, or documents sent to both you and your representative, you should check the appropriate box in Section 6. Check the second box if you wish to have notices and other written communications sent to you and not to your representative. In certain instances, the Department can only send documents to the taxpayer. Therefore, the taxpayer has the responsibility of keeping the representative informed of tax matters.

Note: Taxpayers completing Section 4 (To Appoint a Reemployment Tax Agent Only) should not complete Section 6. See Section 4 of these instructions for information regarding notices and communications sent to a reemployment tax agent.

Section 7 – Retention/Nonrevocation of Prior Power(s) of Attorney The most recent Power of Attorney will take precedence over, but will not revoke, prior Powers of Attorney. If you wish to revoke a prior Power of Attorney, you must check the box on the form and attach a copy of the old Power of Attorney.

Section 8 – Signature of Taxpayer(s)

The Power of Attorney is not valid until signed and dated by the taxpayer. The individual signing the Power of Attorney is representing, under penalties of perjury, that he or she is the taxpayer or authorized to execute the Power of Attorney on behalf of the taxpayer.

For a corporation, trust, estate, or any other entity: A corporate offcer or person having authority to bind the entity must sign.

For partnerships: All partners must sign unless one partner is authorized to act in the name of the partnership.

For a sole proprietorship: The owner of the sole proprietorship must sign.

For a joint return: Both husband and wife must sign if the representative represents both. If the representative only represents one spouse, then only that spouse should sign.

PART II – DECLARATION OF REPRESENTATIVE

Any party who appears before the Department of Revenue has the right, at his or her own expense, to be represented by counsel or by a qualifed representative. The representative(s) you name must declare, under penalties of perjury, that he or she is qualifed to represent you in this matter and will comply with the mandatory standards of conduct

DR-835

R. 10/11

Page 4

governing representation before the Department of Revenue. The representative(s) must also declare, under penalties of perjury, that he or she has been authorized to represent the taxpayer(s) in this matter and authorized by the taxpayer(s) to receive confdential taxpayer information.

The representative(s) you name must sign and date this declaration and enter the designation (i.e., items a-f) under which he or she is authorized to represent you before the Department of Revenue.

a.Attorney – Enter the two-letter abbreviation for the state (for example “FL” for Florida) in which admitted to practice, along with your bar number.

b.Certifed Public Accountant – Enter the two-letter abbreviation for the state (for example “FL” for Florida) in which licensed to practice.

c.Enrolled Agent – Enter the enrollment card number issued by the Internal Revenue Service.

d.Former Department of Revenue Employee – Former employees may not accept representation in matters in which they were directly involved, and in certain cases, on any matter for a period of two years following termination of employment. If a former Department of Revenue employee is also an attorney or CPA, then the additional designation, jurisdiction, and enrollment card should also be entered.

e.Reemployment Tax Agent – A person(s) appointed under Section 4 of the Power of Attorney to handle reemployment tax matters on a continuing basis. A separate Power of Attorney form must be completed in order for a reemployment tax agent to handle a specifc and non-continuing matter such as a protest of a reemployment tax rate.

f.Other Qualifed Representative – An individual may represent a taxpayer before the Department of Revenue if training and experience qualifes that person to handle a specifc matter.

Rule 28-106.107, Florida Administrative Code, sets out mandatory standards of conduct for all qualifed representatives. A representative shall not:

(a)Engage in conduct involving dishonesty, fraud, deceit, or misrepresentation.

(b)Engage in conduct that is prejudicial to the administration of justice.

(c)Handle a matter that the representative knows or should know that he or she is not competent to handle.

(d)Handle a legal or factual matter without adequate preparation.

*Social security numbers (SSNs) are used by the Florida Department of Revenue as unique identifers for the administration of Florida’s taxes. SSNs obtained for tax administration purposes are confidential under sections 213.053 and 119.071, Florida Statutes, and not subject to disclosure as public records. Collection of your SSN is authorized under state and federal law. Visit our Internet site at www.foridarevenue.com and select “Privacy Notice” for more information regarding the state and federal law governing the collection, use, or release of SSNs, including authorized exceptions.

Where to Mail Form DR-835

If Form DR-835 is for a specifc matter, mail or fax it to the offce or employee handling the specifc matter. You may send it with the document to which it relates.

If Form DR-835 is for a reemployment tax matter and the taxpayer has completed Section 4, mail it to the Florida Department of Revenue, P.O. Box 6510, Tallahassee FL 32314-6510, or fax it to 850-488-5997.