Florida

Corporate income tax

Florida corporate income/franchise tax return is due on or before the 1st day of the 5th month following the close of the tax year (1st day of the 4th month for June 30 year-ends), or the 15th day following the federal return's original due date, whichever is later.

Extension. Form F-7004; extension is 6 months (7 months for June 30 year-ends)

Partnerships and S corporations

Florida has no personal income tax and no pass-through entity tax election.

Sales and use tax

Due date. Returns and payments are due on the 1st and late after the 20th day of the month following each reporting period. Electronic payments must be initiated by 5 p.m. ET on the business day prior to the 20th.

Filing frequency. Assigned by FDOR based on annual sales tax collections: more than $1,000 = monthly; $501-$1,000 = quarterly; $101-$500 = semiannual; $100 or less = annual.

Thresholds. Monthly > $1,000/yr; quarterly $501-$1,000; semiannual $101-$500; annual <= $100. Must file/pay electronically if $5,000 or more sales and use tax paid in the prior state fiscal year (July 1-June 30).

Prepayments. No prepayment/accelerated schedule stated on the FDOR sales tax page (an estimated-tax requirement for large dealers exists in Florida law but was not confirmed on fetched pages).

Notes

Florida has no personal income tax, so S corps and partnerships generally owe no Florida income tax. The corporate return date (May 1 calendar year) is later than the federal date; the F-1065 partnership information return is due April 1.