Florida LLC annual report & franchise tax deadlines 2026-2027
Every recurring Florida filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | Between Jan 1 and May 1 each year; $400 late fee after May 1 |
| State fee | $138.75 |
| How often | annual |
Corporation (C & S corp)
| Report | Annual Report Confirmed on official page |
|---|---|
| Due | Between Jan 1 and May 1 each year; $400 late fee after May 1 |
| State fee | $150 |
| How often | annual |
Franchise & entity-level taxes
| No separate statewide franchise or entity-level tax listed for this state. |
State income & estimated tax
| Corporate income tax | Yes |
|---|---|
| C corp return | May 1 (F-1120, 1st day of the 5th month) |
| Partnership / S corp return | No state income tax on partnerships or S corps (S corps with built-in gains may file) |
| Corporate estimates | Apr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule) |
| Note | No individual income tax. Corporate income tax applies to C corporations and LLCs taxed as C corps. |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
Returns are due the 1st and late after the 20th of the month after the reporting period. Frequency assigned by liability.
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in Florida
- FL-2026-07: federal deadlines postponed to Feb 8, 2027 (incident began Oct 9, 2026) — Baker, Bay, Calhoun, Citrus, Columbia, Dixie, Escambia, Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Holmes, Jackson, Jefferson, Lafayette, Leon, Levy, Liberty, Madison, Okaloosa, Santa Rosa, Suwannee, Taylor, Wakulla , Walton, and Washington counties
IRS relief is federal. Whether Florida follows the postponement for state returns varies — check the state revenue department.
Your Florida calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
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Florida deadline FAQ
When is the Florida LLC annual report due?
Between Jan 1 and May 1 each year; $400 late fee after May 1.
How much does the Florida LLC annual report cost?
State fee: $138.75.
When is the Florida corporation annual report due?
Between Jan 1 and May 1 each year; $400 late fee after May 1. Fee: $150. S corporations file the same report as other corporations.
Does Florida have a franchise tax or annual LLC tax?
We don't list a separate statewide franchise or entity-level tax for Florida. Income and sales taxes may still apply.
When are Florida business income tax returns due?
C corporations: May 1 (F-1120, 1st day of the 5th month). Pass-through entities (partnerships, S corps): No state income tax on partnerships or S corps (S corps with built-in gains may file). No individual income tax. Corporate income tax applies to C corporations and LLCs taxed as C corps. These are general calendar-year patterns — confirm with the state revenue department.
How often do I file Florida sales tax?
Returns are due the 1st and late after the 20th of the month after the reporting period. Frequency assigned by liability.
What happens if I miss a Florida deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://dos.fl.gov/sunbiz/manage-business/efile/annual-report/
- https://floridarevenue.com
- https://dos.fl.gov/sunbiz/forms/fees/llc-fees
- https://dos.fl.gov/sunbiz/forms/fees/corporate-fees/
- https://services.sunbiz.org/Filings/AnnualReport/FilingStart
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
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