Related Information

Question: My company did not have sales/wage withholding. Do I still file a return?
A return should be timely filed for each filing period even if no sales tax or wage withholding tax is due. This will keep your account in good standing and active with the Department of Revenue.

For
Sales Tax:
If there is no tax to report, you can file a zero return through our Revenue Online service. When filing a zero return through Revenue Online you will first need to request a Letter ID number to be mailed to the address we have on your account. Then use the Letter ID number in the sign up process. If you have a recent return that has an amount (not zero) in the Gross Sales and service line, you may use that amount instead of a Letter ID number.

If filing by paper enter the number 0 (zero) on "Retail Sales Tax Return" (DR 0100), “Total Tax Due,” in the state column and in each local or special district column for which you are required to collect tax.

For Wage Withholding Tax:
If you have a wage withholding account and there is no tax to report and you have a filing status of frequent, monthly, quarterly or seasonal you can file the return online through our
 Revenue Online service. When filing a zero return through Revenue Online you will first need to request a Letter ID number to be mailed to the address we have on your account. If you are not able to file online, you can file by paper using the DR 1094 withholding tax form.

Note:
After 12 months of consecutive filing of zero returns, you will receive a letter notifying you that your account should be renewed or the sales tax account portion of your Department of Revenue account will be closed.

For Further Information:
FYI Sales 74
FYI Withholding 5

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