How to Fill Out Florida Form RTS-6061: Sections, Filing, and Review

To fill out Florida Form RTS-6061, complete both sections of the questionnaire based on the real working relationship (not the label in any contract), attach supporting documents, and mail it to the Department of Revenue for a written classification ruling. Either the business or the worker can submit the form, and you file one per job class rather than one per individual worker.¹ Download the current version from floridarevenue.com.

Before You Start

Gather your paperwork first. You will want any written contract or service agreement, invoices the worker submitted, expense reimbursement records, and a note of whether you issued the worker a 1099-MISC or a W-2. Having these in front of you keeps your answers consistent and cuts down on follow-up requests from the Department.

Check whether the worker is already exempt by statute. Florida Statute 443.1216 automatically exempts several categories from reemployment tax regardless of the common-law factors: insurance agents and solicitors paid solely by commission, real estate agents and salespersons paid solely by commission, barbers paid solely by commission, direct sellers of consumer products who work outside a permanent retail location under a written independent-contractor agreement, and delivery or messenger workers who accept or reject jobs freely, cover their own operating costs, set their own routes, and bear the financial risk.² If the worker squarely fits one of these, the form may be unnecessary. When there is any doubt, file it.

File one form per job class. If you have five people doing the same kind of work under the same terms, one form covers them.¹

Section I: Background Information

Section I identifies the parties and describes the work. Enter:

Your business’s legal name, address, phone and fax numbers, and a description of what your business does.
The worker’s full name, Social Security number, job title, and the dates they performed services. If they are still working for you, describe the arrangement through the date you file.
A written description of the worker’s actual duties, the skills required, and whether the work differs from your company’s core business.
Whether you issued a 1099-MISC or a W-2.
Whether the worker performed the majority of services in Florida.

Be specific in the duties description. “Marketing consultant” tells the reviewer almost nothing. “Writes weekly email campaigns using our templates and brand guidelines, attends Monday planning meetings, and reports to our marketing director” gives the Department something to work with. Vague answers just delay the ruling.

Section II: The Control Questions

Section II is mostly yes/no with room for short explanations. This is where the Department gathers the evidence for its common-law analysis, so answer based on what actually happened, not what a contract calls the relationship.¹ Expect questions covering:

Whether the worker performed services at your place of business.
Whether the worker could perform services for your competitors.
Whether the worker used your equipment or tools.
Whether you reimbursed travel or business expenses, and whether you provided a vehicle, gas, or maintenance.
Whether you provided training, and whether it was mandatory.
Whether the worker could subcontract the job or hire others to do it.
Whether there were set hours, and who set them.
Whether you gave instructions about when, how, or in what order to do the work.
Whether the worker could refuse assignments without penalty.
How the worker was paid: by time, salary, commission, or by the job.
Whether you provided health insurance, vacation pay, sick pay, retirement benefits, or workers’ compensation.
Whether the worker was supervised by one of your employees.
Whether the worker was in business for themselves, and whether they had a financial investment in that business.

The form also asks about uniforms, ID badges, and business cards. These small details reveal how integrated the worker was into your operation, so answer them accurately.

How Your Answers Will Be Read

The Department weighs the full picture across three areas, and knowing what each answer signals helps you complete the form thoughtfully.³

Behavioral control. Setting hours, dictating the sequence of tasks, requiring specific methods, or providing mandatory training on your procedures points toward employment. A contractor controls how the work gets done and brings their own methods. Even the right to direct the work counts, whether or not you exercise it.

Financial control. Regular hourly, weekly, or salaried pay looks like employment. Payment by the project aligns with contractor status. Contractors invest their own money in tools and workspace and face the possibility that expenses exceed income on a given job.

Nature of the relationship. Open-ended arrangements with no defined end point toward employment. Short, project-tied engagements suggest contractor status. Providing employee-type benefits signals employment, since contractors handle those costs themselves.¹

Do not shade answers to reach a preferred outcome. If your agreement calls the person a contractor but you set their schedule and supply their tools, the Department will find that anyway. Honest specificity works in your favor even when the facts are mixed.

Where to Send the Form

Mail the completed form to:

Florida Department of Revenue
P.O. Box 6510
Tallahassee, FL 32314-6510

The Department’s online tax portal handles quarterly reemployment tax returns, not classification determination requests, so plan on mailing.⁴ Use certified mail or another method that gives you a receipt.

What Happens After You File

A revenue agent reviews your answers against the common-law factors and any supporting documentation you attached. The Department issues a written determination by mail confirming the worker’s classification. Keep the submitted form and the determination letter together; that letter is your evidence if the classification is ever questioned during an audit.

Why Accuracy Matters

A ruling in your favor shields you from retroactive tax assessments and interest on wages you should have been reporting. If the Department later finds you misclassified an employee as a contractor, it can assess back reemployment taxes on the first $7,000 of that worker’s annual wages, plus interest running from the original due dates.⁴ Florida treats intentional misclassification as a felony.³ Getting the classification blessed in writing before a dispute is the point of the form.

One Boundary: This Form Is State Only

RTS-6061 resolves your Florida reemployment tax classification. It does not settle your federal tax treatment of the same worker. For a federal determination, the IRS uses its own Form SS-8, and a worker classified one way by Florida could still be classified differently by the IRS.⁵ If the relationship is genuinely ambiguous, filing both forms gives you rulings on both fronts.

1
Florida Department of Revenue. Florida RTS-6061 Independent Contractor Analysis
2
The Florida Legislature. Florida Code 443.1216 – Employment
3
Florida Department of Revenue. Classification of Workers for Reemployment Tax – Employees vs. Independent Contractors
4
Florida Department of Revenue. Florida Reemployment Tax
5
Internal Revenue Service. About Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding