Do I have to file a Florida state tax return, and other owner questions

Do I have to file a Florida state tax return? Start with this rule: Florida's constitution bars a state income tax on individuals who are residents or citizens of Florida, beyond amounts that can be credited against or deducted from a similar tax of the United States or another state. ^[1]

Do I have to file a Florida state tax return?

Florida has no personal income tax, so individuals and sole proprietors do not file a Florida income tax return. Most S corporations and LLCs taxed as partnerships do not file one either, but an S corporation that pays federal income tax on its Form 1120-S must file Florida Form F-1120, and a partnership or LLC taxed as a partnership with a corporate owner must file a Florida Partnership Information Return (Form F-1065). A business taxed as a C corporation, including an LLC taxed as a corporation, files Florida corporate income tax Form F-1120. ^[1][2]

Florida corporate income tax returns (Form F-1120) for calendar year 2026 are due May 3, 2027. The usual date, May 1, 2027, is a Saturday, so it moves to the next business day. ^[2][3]

Florida sole proprietors and partners owe federal self-employment tax when net earnings from self-employment are $400 or more; the rate is 12.4% for Social Security and 2.9% for Medicare, figured on 92.35% of net earnings (IRS Topic 554, rule in force for 2026). General example for 2026: net earnings of $50,000 give a $46,175 base and about $7,065 of self-employment tax. ^[4]

How does the state treat my S corp?

Most S corporations do not file Florida corporate income tax. The exception is an S corporation that pays federal income tax on Line 23c of federal Form 1120S. ^[2]

What does Florida charge on payroll?

Florida reemployment tax applies to the first $7,000 of each employee's wages in 2026. ^[5]

Florida employers whose benefit record does not earn them a lower rate pay reemployment tax at the standard rate of 5.4% on the first $7,000 of each employee's wages in a calendar year (s. 443.131, Florida Statutes, 2026). General example for 2026: at 5.4%, the tax on an employee paid $30,000 is $378. ^[6]

A Florida employer whose quarterly reemployment tax report is late owes $25 for each 30 days, or part of 30 days, that the report is late (s. 443.141, Florida Statutes, 2026). General example for 2026: a report filed 45 days late carries a $50 penalty. ^[7]

A Florida employer that files a reemployment tax report that is erroneous, incomplete or insufficient owes a penalty of $50 or 10% of any tax due, whichever is greater, but no more than $300 per report (s. 443.141, Florida Statutes, 2026). General example for 2026: a faulty report with $1,200 of tax due carries a $120 penalty. ^[7]

When do I have to start collecting sales tax?

The timing of sales tax collection and filing depends on your sales volume.

Most new Florida businesses file sales tax quarterly. The filing frequency then follows yearly sales tax collected: more than $1,000 files monthly, $501 to $1,000 quarterly, $101 to $500 twice a year, and $100 or less once a year. Returns are due on the 1st and late after the 20th of the month after each period (rules in force for 2026). ^[8]

What happens if I hire my first employee?

Hiring brings state and federal payroll duties with fixed dates.

A new Florida employer's initial reemployment tax rate is 2.7% (2026). ^[9]

A new Florida employer pays reemployment tax at the initial rate of 2.7%. By law that rate applies while the employer's record has been chargeable with benefits for fewer than 8 calendar quarters, and an employer can earn a rate based on its own benefit record only once its record has been chargeable for benefits throughout the 12 quarters before the rate year (for a 2027 rate, the 12 quarters through June 30, 2026). The Department of Revenue says new employers keep the 2.7% rate until they have reported for 10 quarters. For wages paid in 2026, rates run from 0.1% to 5.4% on the first $7,000 of each employee's yearly wages, or $7 to $378 per employee. General example for 2026: at the 2.7% initial rate, the tax is $189 per employee who earns at least $7,000. ^[9][6]

Florida employers must report new, rehired and temporary employees to the state New Hire Reporting Center within 20 days of the start date (rule in force for 2026). ^[10]

A Florida employer that had 10 or more employees in any quarter of the prior state fiscal year (the latest one ran from July 1, 2025 through June 30, 2026) must file its quarterly reemployment tax report and pay electronically (Form RT-6 instructions, rule in force for 2026). General example for 2027: an employer with 12 workers in the April to June 2026 quarter files and pays its 2027 RT-6 reports electronically. ^[11]

For Florida reemployment tax, tips and gratuities count as wages when an employee reports them in writing to the employer and they total $20 or more a month (Form RT-6 instructions, rule in force for 2026). General example for 2026: a server who reports $400 of tips in March 2026 has those tips counted toward the $7,000 taxable wage base. ^[11]

Employers owe federal unemployment (FUTA) tax on the first $7,000 paid to each employee in a year and figure each quarter's FUTA liability at 0.6% of taxable wages (IRS Publication 15, 2026). General example for 2026: for an employee paid $40,000, FUTA at 0.6% of $7,000 is $42. ^[12]

For 2026, employers withhold 6.2% Social Security tax from each employee's wages up to the $184,500 wage base and pay a matching 6.2% themselves (IRS Publication 15, 2026). General example for 2026: an employee paid $200,000 has $11,439 withheld for Social Security, and the employer pays another $11,439. ^[12]

For 2026, Medicare tax is 1.45% each for employer and employee with no wage base limit, and employers also withhold a 0.9% Additional Medicare Tax from an employee's wages above $200,000 in the year (IRS Publication 15, 2026). General example for 2026: on wages of $250,000, the employee pays $3,625 plus $450 of Additional Medicare Tax, and the employer pays $3,625. ^[12]

An employer that reported $50,000 or less of employment taxes for its lookback period deposits federal payroll taxes monthly in 2026; above $50,000 it deposits semiweekly, and a $100,000 next-day deposit rule applies to large amounts (IRS Publication 15, 2026). General example for 2026: an employer with $42,000 of taxes in its lookback period is a monthly depositor. ^[12]

Employers file federal Form 941 by the last day of the month after each quarter, and a due date on a Saturday, Sunday or legal holiday moves to the next business day (IRS Publication 15, 2026). The next four due dates are November 2, 2026, February 1, 2027, April 30, 2027 and August 2, 2027. General example: the July to September 2026 return is due November 2, 2026 because October 31, 2026 is a Saturday. ^[12]

Questions people ask

Does Florida have a state income tax? Florida's constitution bars a state income tax on individuals who are residents or citizens of Florida, beyond amounts that can be credited against or deducted from a similar tax of the United States or another state. ^[1]

Does Florida have an S corporation return? Most S corporations do not file Florida corporate income tax. The exception is an S corporation that pays federal income tax on Line 23c of federal Form 1120S. ^[2]

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General information from the official sources listed below, checked October 27, 2026. Not tax or legal advice.