LLC Annual Report and Tax Filing Requirements in Florida

Learn about annual report and tax filing requirements for Florida LLCs.

By , Attorney
Updated by Amanda Hayes, Attorney (University of North Carolina School of Law)

If you want to run a Florida limited liability company (LLC), you'll need to prepare and submit various documents to the Florida Department of State (DOS) and Department of Revenue (DOR). You could need to file or pay:

  • an annual report
  • corporate income tax
  • reemployment tax, and
  • sales and use tax.

Let's break down these filing and tax requirements for your Florida LLC.

Florida LLC Annual Report

If you have a Florida LLC, you must file an annual report. You can file your annual report online with the DOS on the Sunbiz website.

The report allows you to confirm or change information about your LLC, including:

Your LLC's annual report is due each year by May 1. As of 2023, the filing fee for LLCs is $138.75. (Other types of businesses pay different fees.) There's a hefty $400 penalty for reports filed late.

State Business Taxes in Florida

For tax purposes, Florida treats an LLC as either a corporation, partnership, or sole proprietorship based on how the LLC files its federal income tax return. By default, the federal government taxes LLCs as partnerships. Single-member LLCs are taxed as sole proprietorships.

Partnerships and sole proprietorships are pass-through tax entities, meaning LLC owners pay taxes on their share of the company's income on their individual tax returns. Unlike most states, Florida doesn't impose an income tax on individuals. So, LLC members don't have to pay income taxes.

No franchise tax. Florida doesn't impose a tax on LLCs to do business in Florida.

Electing corporate tax status. Though LLCs are taxed as pass-through entities by default, they can elect to be taxed as corporations. An LLC needs to elect corporate status with the IRS. If the Florida corporation elects to be taxed as a corporation, it'll need to pay the state corporate income tax. As of 2023, Florida's corporate tax rate is 5.5%. Corporations file Florida Form F-1120 every year. You can enroll to pay your taxes online through eServices or use a software vendor.

Florida Employer Taxes

If your LLC has employees, you'll likely need to pay federal and state employer taxes. Federal employer taxes consist of Social Security and Medicare taxes. Florida has its own state employer taxes that Florida employers are also responsible for.

No state employee wage withholding tax. Florida doesn't impose individual income taxes. So, employers don't need to worry about withholding employee wages at the state level.

Reemployment tax. In Florida, employers need to pay reemployment tax to the DOR. You can register to pay this tax using the Florida Business Tax Application. Pay and report taxes quarterly using Form RT-6.

For more information, check the DOR website.

Florida Sales and Use Tax

Florida imposes a sales tax and use tax on most goods and some services. You add the sales tax to goods and services at the time of purchase. Florida imposes a use tax on taxable goods and services when sales tax isn't paid and the goods and services are used and consumed in Florida.

You can register online to report, collect, and pay sales tax to the DOR. You can report and pay these taxes either online or by submitting Form DR-15. Depending on how much sales tax you collect, you'll report and pay taxes either monthly, quarterly, semiannually, or annually.

You might also be responsible for reporting and paying sales and use tax to your city or county. Make sure you check with your local taxing authorities for your reporting responsibilities.

You can find more helpful information on the Florida sales and use tax section of the DOR website.

LLC Registration in Other States

If you formed your LLC in Florida, then you can do business in Florida without any further registration with the Florida DOS. But if you want to register to do business in another state, then you'll likely have to register or qualify to do business in that state. You can check the state's requirements for how and when to qualify your business.

If you have any questions about how to register your LLC or how to pay and file business taxes, talk to a business attorney. They can help ensure that you're meeting all legal requirements. You can find more guidance by reading our section on running your LLC.

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