What does my Florida business have to file, and when?

Florida does not tax individuals' income, as the Department of Revenue's guide for new residents says, so the owner of an S corporation, a partnership or a sole proprietorship files no Florida personal return. The federal returns, the state's report and its taxes on sales and wages, and county and city taxes all stay, and each agency publishes only its own dates.

The dates below are for a business whose tax year is the calendar year, for returns of tax year 2026 filed in 2027 and for 2027's sales tax and payroll periods. When a federal date falls on a Saturday, Sunday or legal holiday, it moves to the next business day (IRS Publication 509), and so does the last day for a reemployment tax report (report and payment page) or a sales tax return filed by itself (sales and use tax page). A Florida electronic payment does not move with it: a payment of sales tax, reemployment tax or corporate income tax must be started, with a confirmation number, by 5 p.m. Eastern on the business day before the due date (report and payment page; 2026 electronic payment calendar). Only the return itself is on time on the moved date.

• S corporations and partnerships file Form 1120-S or Form 1065 by the 15th day of the third month after the year ends: March 15, 2027 for tax year 2026 (Publication 509).
• C corporations file Form 1120 by the 15th day of the fourth month: April 15, 2027. A sole proprietor reports the business on the owner's Form 1040, due the same day.
• An extension (Form 7004, or Form 4868 for an individual) gives six more months to file, not to pay. It does not extend a Florida return (see Form F-7004 below).
• A C corporation's own estimated tax for 2027 is due April 15, June 15, September 15 and December 15, 2027 (Publication 509).
• Owners' estimated tax for 2027 is due April 15, June 15 and September 15, 2027 and January 15, 2028, which moves to Tuesday, January 18 because the 15th is a Saturday and the 17th is Martin Luther King Jr. Day (Publication 509).

• Annual report to the Division of Corporations: every corporation, LLC and limited partnership on the state's records before January 1 files between January 1 and May 1. The date does not move for a weekend; May 1, 2027 is a Saturday, so file by Friday, April 30. After May 1 a $400 late fee is added, except for nonprofit corporations (annual report page). The full rules and fees are in the Florida annual report guide.
• Corporate income tax return, Form F-1120: filed by every C corporation, even with no tax due, and by an S corporation only in a year it pays federal tax itself. A calendar-year corporation files by May 1 (May 3 in 2027, since a weekend due date moves to the next business day, F-1120 instructions), with an electronic payment started by April 30. The federal extension does not cover it: a corporation that needs more time files Florida Form F-7004 with its tentative tax by the original due date, which gives six more months to file, not to pay. A late return without it costs 10% of the unpaid tax per month, up to 50%, or $50 a month, up to $300, when no tax is due. A corporation owing more than $2,500 of Florida tax for the year makes estimated payments by the last day of the 5th, 6th and 9th months and of the year: June 1 (May 31 is Memorial Day), June 30, September 30 and December 31, 2027 (corporate income tax page).
• Partnership information return, Form F-1065: filed by a partnership, or an LLC taxed as one, only when at least one owner is a corporation, by the 1st day of the 4th month after year end, April 1 for a calendar year (corporate income tax page).
• Sales and use tax, Form DR-15: due on the 1st and late after the 20th of the month after each period, even with no sales (sales and use tax page; details in the Florida sales tax guide).
• Reemployment tax, Form RT-6, the quarterly wage report: due the 1st of the month after each quarter and late after April 30, July 31, October 31 and January 31, moved to the next business day on a weekend or holiday; the electronic payment is due a business day before that (report and payment page).

• Tangible personal property return, Form DR-405, to the county property appraiser by April 1, from any business owning equipment, furniture or tools on January 1. Filing on time gets the exemption of up to $25,000 of assessed value (Department of Revenue tangible property page). In Sarasota County, extension requests must reach the property appraiser by March 31 (Sarasota County Property Appraiser).
• Local business tax receipt: Sarasota County repealed its county business tax in July 2024, and a business inside Longboat Key, North Port, Sarasota or Venice may still owe the city's own (Sarasota County Tax Collector); in North Port it is renewed by September 30 (City of North Port). Other counties set their own rules.

Form 941, the quarterly federal payroll return, is due the last day of the month after each quarter, and Form 940, the yearly unemployment return, by January 31 (Publication 509). W-2s for 2026 are due February 1, 2027 (W-2 instructions). Form 1099-NEC for contractors is due January 31 (1099-NEC instructions), which moves to February 1, 2027 because the 31st is a Sunday (Publication 509).

The owner pays themselves a salary through payroll and sells about $40,000 of taxable goods a year over the counter. At North Port's 7% rate (the 6% state tax plus Sarasota County's 1% surtax, 2026 surtax table) that is $2,800 of sales tax, more than $1,000 a year, so the business files monthly: twelve DR-15 returns, each due by the 20th.

Its other 2027 dates: February 1 (W-2, Form 940, fourth-quarter 941 and RT-6), March 15 (Form 1120-S), April 1 (tangible property return for its shelving, register and computer), April 15 (the owner's return), April 30 (annual report, due Saturday, May 1; $150 for a corporation, fee schedule), April 30, August 2 and November 1 (quarterly payroll returns, with the reemployment tax payment started a business day earlier) and September 30 (North Port business tax receipt). No Form F-1120 unless the S corporation pays federal tax itself. All of these come from the same books: see tax filing, payroll and bookkeeping.