Florida business compliance calendar: annual report, taxes, employer filings

Florida business compliance calendar

What Florida asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.

Registration and franchise filings

Entity	Filing	Fee	If missed
Corporations	Annual report, by May 1 each year, with the Florida Division of Corporations (Sunbiz)	$150	$400 late fee after May 1; administrative dissolution in September
LLCs	Annual report, by May 1 each year, with the Florida Division of Corporations (Sunbiz)	$138.75	$400 late fee after May 1; administrative dissolution in September
Partnerships	Annual report, by May 1 each year, with the Florida Division of Corporations (Sunbiz)	$500	$400 late fee after May 1
Nonprofits	Annual report, by May 1 each year, with the Florida Division of Corporations (Sunbiz)	$61.25	Administrative dissolution in September; nonprofits owe no late fee

Taxes and employers

Corporate income tax: Yes. C corporations file a Florida return by the 15th day of the fourth month after the year ends, with the Florida Department of Revenue.
Personal income tax: None. Owners of pass through entities owe no Florida income tax, and employers withhold none.
Employers: Register for unemployment insurance and file wage reports every quarter.
Sources: Florida Division of Corporations (Sunbiz), Florida Department of Revenue

All Florida rules in the pack

Florida annual reportby May 1 each year
Florida annual reportby May 1 each year
Florida annual reportby May 1 each year
Florida nonprofit annual reportby May 1 each year
Florida solicitation of contributions registration renewalon the anniversary of its registration
Florida corporate income tax returnby the 1st day of the 5th month after the fiscal year ends (May 1 for a calendar year)
Florida corporate estimated tax paymenton the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
Florida unemployment insurance wage reportby the last day of the 1st month after each quarter
Florida sales tax returnby the 20th day of the 1st month after each quarter

Your company's compliance calendar

Three answers to start. Refine it after.

What kind of organization is it?

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.

State of formation

Employees

Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.

Where is it based? The state of the office, or of most of the people

A company based outside its state of formation is registered in both and files in both.

More about the company: other states, payroll, dates, abroad

Company name

Date registered in each other state

Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.

Who runs payroll?

Fiscal year ends in

Date of formation

Needed for states that key filings to the anniversary of formation.

Annual revenue

Some taxes start at a revenue threshold.

We pay independent contractors We offer a retirement plan (401(k), SIMPLE, SEP)

Outside the United States We hold a bank or financial account outside the US A person or company outside the US owns 25% or more of it We own 10% or more of a company outside the US We pay people or companies outside the US

Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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