Florida Corporation & LLC Filing Requirements

Disclaimer

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We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

 

General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

 

Secretary of State
Division of Corporations

Corporate Filings
P.O. Box 6327
Tallahassee, FL 32314

Corporations Phone: (850) 245-6052
LLCs Phone: (850) 245-6051

E-mail: corphelp@dos.state.fl.us

http://www.sunbiz.org/

 

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.

 

Florida Department of Revenue
5050 W. Tennessee Street
Tallahassee, FL 32399-0100

1-800-352-3671

http://dor.myflorida.com/dor/

Florida State Statutes

To research the State Statutes for Florida Corporations, click here.

To research the State Statutes for Florida LLCs, click here.

To research the State Statutes for Florida Partnerships, click here.

 

Licensing

 

Business Licenses

Contact your state or local agencies regarding licensing issues.

 

State Sales Taxes

 

State Sales Taxes

For sales tax registration and all forms for collecting and submitting taxes to the state, click here

 

Corporations 

 

Annual Filing Requirements

 

Annual Reports

Fee:

The for profit annual report and supplemental fee is $150. For annual reports filed late (after May 1), the fee is $550. The non-profit annual report fee is $61.25.

 

Forms:

To obtain your document number online, click here.

Annual Report E-filing - E-file Annual Report (All Annual Reports must be entered and submitted electronically online. You can no longer download an Annual Report filing form.)

 

NOTE: The Division of Corporations no longer has authority to waive the $400 late fee for annual reports filed after May 1st. The provision for waiver in s. 607.193(2)(b),F.S. was repealed during the 2010 Legislative Session. All business entities except non-profit corporations must pay the late fee, if the annual report is filed after May 1st.

 

Due Date:

 

Annual Reports are due January 1st and become delinquent if not filed by May 1st.

 

Corporation Tax Returns

Taxes:

Florida imposes a franchise tax on foreign and domestic corporations. The tax rate is 5.5% of net income with the first $5,000 of net income for the year being exempt.

 

Forms:

Form F-1120 - Florida Corporate 2010 Income/Franchise Tax (instructions)

Current Tax Forms - Florida Tax Form List

 

Due Date:

 

Tax forms are due on or before the first day of 4th month following the close of corporation's fiscal year, or April 1st for those with a December 31st year end. You must file a return, even if no tax is due.

 

 

Limited Liability Company

 

Annual Filing Requirements

  

Annual Reports

Fee:

The annual report and supplemental fee for LLCs is $138.75. If filed late (after May 1st), the fee is $538.75.

 

Forms:

To obtain your document number online, click here.

Annual Report E-filing - E-file Annual Report (All Annual Reports must be entered and submitted electronically online. You can no longer download an Annual Report filing form.)

 

NOTE: The Division of Corporations no longer has authority to waive the $400 late fee for annual reports filed after May 1st. The provision for waiver in s. 607.193(2)(b),F.S. was repealed during the 2010 Legislative Session. All business entities except non-profit corporations must pay the late fee, if the annual report is filed after May 1st.

 

Due Date:

Annual Reports are due January 1st and become delinquent if not filed by May 1st.

 

LLC Tax Returns

Tax:

Florida imposes a franchise tax. The tax rate is 5.5% of net income with the first $5,000 of net income for the year being exempt.

 

Forms:

Form F-1120 - Florida 2010 Income/Franchise Tax (instructions)

Form F-1065 with Instructions - 2010 FL LLC with Corporate Partner must file F-1065

Current Tax Forms - Florida Tax Form List

 

Due Date:

Tax forms are due on or before the first day of 4th month following the close of company's fiscal year, or April 1st for those with a December 31st year end. You must file a return, even if no tax is due.