Florida Corporation & LLC Filing Requirements

 

The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: May 16, 2007

 

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.

 

Department of State
Division of Corporations

Corporate Filings
P.O. Box 6327
Tallahassee, FL 32314
(800) 755-5111

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 32399-0140
(850) 488-6800

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.

   

  

Corporations 

 

Annual Filing Requirements

 

Annual Reports

Fee:	All businesses are required to file a Uniform Business Report. The annual filing fee is $150. For annual reports filed late (after May 1), the fee is $550.
Forms:	Annual Report E-filing - E-file Annual Report Annual Form Creation - Annual Report Creation Online
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 2007 Income/Franchise Tax (instructions)
Due Date:	Tax forms are due April 1st, or first day of 4th month following the close of corporation's fiscal year.

 

  

Limited Liability Company

 

Annual Filing Requirements

  

Annual Reports

Fee:	All businesses are required to file a Uniform Business Report and the annual filing fee is $50.
Forms:	Annual Report E-filing - E-file Annual Report Annual Form Creation - Annual Report Creation Online
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 2007 Income/Franchise Tax (instructions) Form F-1065 - 2007 FL LLC with Corporate Partner must file F-1065
Due Date:	Tax forms are due April 1st, or first day of 4th month following the close of the company's fiscal year.