2026 Filing Calendar — Quick Reference
Here’s every Florida LLC filing deadline for 2026 at a glance. Bookmark this table and check it quarterly.
| Date | What’s Due | Filed With | Conditional? |
|---|---|---|---|
| Jan 1–May 1 | Annual Report | Division of Corporations | All LLCs — mandatory |
| Mar 16 | Federal Form 1065 / 1120-S | IRS | Multi-member / S-corp only |
| Apr 15 | Federal Form 1040 (Schedule C) | IRS | Single-member only |
| Apr 30 | Reemployment Tax — Q1 (Form RT-6) | FL Dept of Revenue | Only if employees |
| May 2 | Annual Report late fee ($400) begins | Division of Corporations | Only if unpaid by May 1 |
| Jul 31 | Reemployment Tax — Q2 (Form RT-6) | FL Dept of Revenue | Only if employees |
| Sep 25 | Last day to pay Annual Report by credit card | Division of Corporations | Only if still unpaid |
| 4th Fri of Sep | Administrative dissolution if AR unpaid | Division of Corporations | Only if delinquent |
| Oct 31 | Reemployment Tax — Q3 (Form RT-6) | FL Dept of Revenue | Only if employees |
| Jan 31, 2027 | Reemployment Tax — Q4 (Form RT-6) | FL Dept of Revenue | Only if employees |
| Monthly/Quarterly | Sales & Use Tax Returns | FL Dept of Revenue | Only if taxable sales |
Formation fee: $125 · Annual report: $138.75 · Late fee: $400 · State income tax: None · Sales tax: 6% + county surtax · Reemployment tax wage base: $7,000
1. Forming a Florida LLC
Articles of Organization
To form a Florida LLC, you file Articles of Organization with the Florida Division of Corporations. Online filing is recommended for fastest processing.
| Item | Details |
|---|---|
| Filing Fee | $100 (Articles of Organization) |
| Registered Agent Fee | $25 (mandatory designation) |
| Total Formation Cost | $125 |
| Filing Portal | Sunbiz eFiling Portal |
| Name Requirements | Must include “LLC,” “L.L.C.,” or “Limited Liability Company” |
| Name Search | sunbiz.org — free search |
| Name Reservation | $25 (valid 120 days) |
| Management | Choose member-managed or manager-managed |
What’s Required in the Articles
- LLC name (with proper suffix)
- Principal office address
- Mailing address
- Registered agent name and Florida street address
- Manager-managed or member-managed designation
- Effective date (can be up to 5 business days before filing or 90 days after)
- Authorized person’s signature
Registered Agent
| Requirement | Details |
|---|---|
| Who qualifies | Florida resident (individual, at least 18) OR authorized FL corporation/LLC |
| Address | Must be a physical FL street address (no P.O. boxes) |
| Availability | Must be available 9 AM–5 PM to accept service of process |
| Self-representation | Members/managers may serve if they meet FL residency requirements |
| To change agent | $25 change of registered agent filing |
| Agent resignation (active LLC) | $85 |
| Agent resignation (dissolved LLC) | $25 |
2. Annual Report
Overview
Every Florida LLC — active or inactive — must file an annual report with the Division of Corporations each year. This is the single most important ongoing filing for FL LLCs. There is no franchise tax or state income tax return for pass-through LLCs, so the annual report is your primary state obligation.
| Item | Details |
|---|---|
| Fee | $138.75 |
| Filing Window | January 1 – May 1 |
| Late Fee | $400 after May 1 (total: $538.75) |
| Credit Card Deadline | September 25 at 5:00 PM ET |
| Check Deadline | September 18 |
| Dissolution Date | Fourth Friday of September (if still unpaid) |
| Filing Portal | Sunbiz Annual Report Portal |
| Amended Report | $50 |
Florida does not offer extensions for the annual report. Miss May 1 by even one day and the $400 late fee applies automatically. File early — January is ideal. If you fail to pay by the fourth Friday of September, your LLC will be administratively dissolved.
What’s Reported
- LLC name and document number
- Principal office address and mailing address
- Registered agent name and address
- Names and addresses of members or managers (at least one required)
- Signature of authorized representative
Reinstatement After Dissolution
If your LLC was administratively dissolved for failure to file, you can reinstate:
| Item | Details |
|---|---|
| Reinstatement Fee | $100 |
| Also Required | File all delinquent annual reports with fees |
| Effect | Restores LLC as if dissolution never occurred |
| Filing Method | Online via sunbiz.org |
3. Florida Taxes
No State Income Tax
Florida is one of the most LLC-friendly states in the country: it imposes no personal income tax. LLCs taxed as sole proprietorships, partnerships, or S-corporations owe no state income tax return. This is the #1 reason Florida ranks as a top state for LLC formation.
Unlike California ($800/yr) and New York ($25–$4,500 filing fee), Florida charges zero for annual state tax obligations on pass-through LLCs. Your only mandatory state filing is the $138.75 annual report.
Corporate Income Tax Exception
If your LLC elects C-corporation taxation, it becomes subject to Florida’s 5.5% corporate income tax on income over $50,000. This does not apply to the vast majority of LLCs.
Federal Tax Obligations
Florida LLCs still owe federal taxes. Here’s a summary by LLC type:
| LLC Type | Federal Return | Due Date | Tax Rate |
|---|---|---|---|
| Single-member | Schedule C (Form 1040) | April 15 | 10%–37% individual |
| Multi-member | Form 1065 + Schedule K-1 | March 16 | Pass-through |
| S-corp election | Form 1120-S + Schedule K-1 | March 16 | Pass-through |
| C-corp election | Form 1120 | April 15 | 21% corporate + 5.5% FL |
Even with no state income tax, single-member and multi-member LLC owners owe 15.3% self-employment tax (Social Security + Medicare) on 92.35% of net earnings at the federal level. Consider an S-corp election if your net income consistently exceeds $40K–$50K.
4. Florida Sales & Use Tax
Overview
Florida imposes a 6.0% state sales tax with county discretionary surtaxes of 0.5%–1.5% on top. The combined rate varies by county. Sales tax is administered by the Florida Department of Revenue.
Registration & Collection
| Item | Details |
|---|---|
| Registration Form | Form DR-1 (Application to Collect/Report Tax) — free |
| Required if | You sell or lease taxable goods/services in Florida |
| Economic Nexus | $100,000 in prior calendar year sales |
| Filing Frequency | Monthly, quarterly, or semi-annually (assigned by DOR) |
| Collection Allowance | 2.5% discount on first $1,200/month collected (max $25/month) |
| Agency | FL Department of Revenue |
County Surtax Examples
| County | State Rate | Surtax | Total Rate |
|---|---|---|---|
| Miami-Dade | 6.0% | 1.0% | 7.0% |
| Broward | 6.0% | 1.0% | 7.0% |
| Hillsborough (Tampa) | 6.0% | 1.5% | 7.5% |
| Orange (Orlando) | 6.0% | 0.5% | 6.5% |
| Duval (Jacksonville) | 6.0% | 1.5% | 7.5% |
Florida taxes SaaS and digital products depending on the delivery method. If your software is accessed remotely (cloud-based), it may be subject to sales tax as a “communication service.” Consult a FL-licensed CPA for your specific product classification.
5. Employer Obligations
Reemployment Tax (Unemployment)
Florida calls its unemployment insurance “reemployment tax.” If your LLC has employees, you must register with the FL Department of Revenue and file quarterly.
| Item | Details |
|---|---|
| New Employer Rate | 2.7% (first 10 quarters) |
| Minimum Rate (2026) | 0.1% |
| Maximum Rate | 5.4% |
| Taxable Wage Base | $7,000 per employee per year |
| Filing Form | Form RT-6 (quarterly) |
| Agency | FL Dept of Revenue |
Quarterly Due Dates
| Quarter | Period | Due Date |
|---|---|---|
| Q1 | Jan–Mar | April 30 |
| Q2 | Apr–Jun | July 31 |
| Q3 | Jul–Sep | October 31 |
| Q4 | Oct–Dec | January 31, 2027 |
Workers’ Compensation Insurance
Florida’s workers’ comp requirements depend on your industry and headcount:
| Industry | Threshold | Notes |
|---|---|---|
| Non-construction | 4+ employees | LLC members count as employees |
| Construction | 1+ employees | Coverage required from first hire |
LLC members with ≥10% ownership may file for a workers’ comp exemption. Up to 10 exemptions per LLC, valid for 2 years each. Without an exemption, members count as employees toward the threshold.
Workers’ Comp Penalties
- Minimum $1,000 penalty, or 2× premiums owed (whichever is greater)
- Stop-work orders may be issued
- Potential criminal prosecution for willful non-compliance
Federal Employer Obligations
| Obligation | Details |
|---|---|
| FICA | 7.65% employer + 7.65% employee (Social Security + Medicare) |
| FUTA | 6.0% on first $7,000 (reduces to 0.6% with state credit) |
| Form 941 | Quarterly federal tax return |
| Form 940 | Annual FUTA return |
| W-2s | Due to employees and SSA by January 31 |
| New Hire Reporting | Within 20 days to FL Department of Revenue |
6. Other Filings & Fees
Common Filings
| Filing | Fee |
|---|---|
| Articles of Amendment | $25 |
| Articles of Correction | $25 |
| Certificate of Conversion | $25 + new entity fees |
| Certificate of Merger | $25 per party |
| Fictitious Name Registration | $50 |
| Fictitious Name Renewal (every 5 years) | $50 |
| Certificate of Status | $5–$10 |
| Certified Copy | $30 |
Foreign LLC Registration
If your LLC was formed in another state and wants to do business in Florida:
| Item | Details |
|---|---|
| Application Fee | $100 |
| Registered Agent Fee | $25 |
| Total | $125 |
| Filing Method | Mail only (not available online) |
| Annual Report | Same $138.75/year as domestic LLCs |
Beneficial Ownership Information (BOI)
As of March 26, 2025, domestic LLCs formed in the United States are exempt from federal BOI reporting. Only foreign-formed companies registered to do business in the U.S. must comply with FinCEN’s BOI requirements.
7. Dissolution
Voluntary Dissolution
To voluntarily dissolve a Florida LLC:
- Vote to dissolve per your operating agreement (or unanimous consent if no agreement)
- Wind up business affairs and pay all debts
- Distribute remaining assets to members
- File Articles of Dissolution with the Division of Corporations ($25)
- File final federal tax returns
- Close your sales tax account with the Department of Revenue (if applicable)
- Cancel any fictitious name registrations
| Filing | Fee |
|---|---|
| Articles of Dissolution | $25 |
| Revocation of Dissolution | $100 |
If you want to close your LLC, file the dissolution paperwork. Simply not filing your annual report will result in administrative dissolution, but that doesn’t cancel your tax obligations and can create complications if you need a Certificate of Status in the future.
8. Annual Calendar Summary
Here’s a consolidated month-by-month view of all Florida LLC obligations for 2026:
| Month | What’s Due | Who |
|---|---|---|
| January | Annual report filing opens; Q4 Reemployment Tax (if employees); W-2s due Jan 31 | All / Employers |
| March | Federal partnership/S-corp returns due Mar 16 | Multi-member / S-corps |
| April | Federal individual returns due Apr 15; Q1 Reemployment Tax due Apr 30 | Single-member / Employers |
| May | Annual report deadline May 1; $400 late fee begins May 2 | All LLCs |
| July | Q2 Reemployment Tax due Jul 31 | Employers |
| September | Credit card AR deadline Sep 25; dissolution 4th Friday of Sep | Delinquent LLCs |
| October | Q3 Reemployment Tax due Oct 31 | Employers |
| Ongoing | Sales tax returns (monthly/quarterly as assigned) | LLCs with taxable sales |
Frequently Asked Questions
-
The primary cost is the $138.75 annual report. Florida has no state income tax, no franchise tax, and no separate annual filing fee for pass-through LLCs. If you miss the May 1 deadline, add a $400 late fee. Budget $138.75/year minimum.
-
No. Florida has no personal income tax. Pass-through LLCs (sole prop, partnership, S-corp) owe zero state income tax. Only C-corp-elected LLCs pay the 5.5% corporate income tax on income over $50,000.
-
The annual report opens January 1 and is due by May 1. After May 1, a $400 late fee applies. If still unpaid by the fourth Friday of September, the state dissolves your LLC administratively.
-
Non-construction LLCs need coverage with 4+ employees. Construction LLCs need it with 1+ employee. LLC members count as employees unless they file an exemption (≥10% ownership, max 10 exemptions per LLC, valid 2 years).
-
You can reinstate by filing delinquent annual reports, paying all overdue fees, and paying a $100 reinstatement fee through sunbiz.org. Reinstatement restores your LLC as if dissolution never happened.
-
File Articles of Dissolution ($25) with the Division of Corporations at sunbiz.org. Before filing, wind up affairs, pay debts, distribute assets, file final tax returns, and close your sales tax account if applicable.
Sources
Formation & Compliance
Taxes & Revenue
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