How to File LLC Taxes in Florida (2026)
Florida charges no personal income tax. A single-member LLC's owner reports its profit on Schedule C. A multi-member LLC reports profit through Form 1065 instead. Neither one owes a separate Florida income tax return.
An LLC taxed as a C-corp instead files Form 1120 with the IRS. It then owes Florida's 5.5% corporate rate on its own state return. An S-corp election owes Florida tax only in rare cases tied to built-in gains.
This page covers which form each LLC type files. It also covers the current Florida rate, the federal taxes owners still pay and the state's reemployment and sales tax rules.
Quick Summary
- File with two agencies. The IRS handles federal forms and the Florida Department of Revenue handles any state corporate return.
- Confirm the current rate before you file. Florida's corporate tax rate can change, so check the DOR's own page each year.
- Get a CPA before you elect S-corp status. Built-in gains can trigger a Florida return your default LLC never needed.
Florida LLC Tax Summary
This table shows the federal form, Florida form and filing agency for each LLC tax classification, along with the deadline and rate that applies.
| LLC Type | Federal Form | State Form | Filed With | Filing Deadline & Tax Rate |
|---|---|---|---|---|
| Single-member LLC | Schedule C (Form 1040) | None (unless a corporation owns the LLC) | N/A (Florida DOR if a corporate owner exists) | No Florida income tax |
| Multi-member LLC | Form 1065 | None (Form F-1065 only with a corporate member) | N/A (Florida DOR if a corporate member exists) | No Florida income tax |
| S-Corp election | Form 1120-S | Form F-1120 (only if federal tax is owed) | Florida Department of Revenue | 5.5% on the taxed portion, due May 1 if filing is required |
| C-Corp election | Form 1120 | Form F-1120 | Florida Department of Revenue | 5.5%, due May 1 (calendar-year filer) |
Florida state taxes by LLC type
Florida taxes LLCs as pass-through entities by default. A single-member LLC is a disregarded entity for tax purposes. A multi-member LLC is a partnership by default. Owners can elect a different classification with the IRS instead.
Florida follows whatever classification the IRS assigns. The hub guide to filing LLC taxes covers how each election works. Forming and running a Florida LLC also costs money on its own. See what an LLC costs in Florida for that breakdown.
1. Single-member LLC
The owner reports a single-member LLC's profit and loss on Schedule C. A corporation that owns the LLC instead of a person is the one case where Florida expects a return: that corporate owner then reports the LLC's income on its own Form F-1120.
2. Multi-member LLC
Each member of a multi-member LLC gets a Schedule K-1 for their share of the profit, while the LLC itself files Form 1065 with the IRS.
A corporate member changes what Florida expects: the LLC then owes its own Form F-1065 partnership return, due the 1st day of the 4th month after the tax year ends, and that corporate member separately reports its share on Form F-1120.
3. S-Corp election
Filing Form 2553 with the IRS elects S-corp status for an LLC [1]. The S-corp then owes no federal income tax on its ordinary profit, and typically owes Florida nothing either.
Built-in gains or passive income change that. When the S-corp owes federal tax on that income under its own Form 1120-S, Florida requires a matching return on Form F-1120, taxed at the state's 5.5% rate.
4. C-Corp election
C-corp election means filing Form 1120 with the IRS and paying the 21% federal corporate rate on the LLC's profit.
Florida then adds its own 5.5% rate, reported on Form F-1120 and filed with the Florida Department of Revenue. That state return is due the 1st day of the 5th month after the tax year ends, which is May 1 for a calendar-year filer.
This Florida return is separate from the LLC annual report every Florida LLC files each year. See how to file an LLC annual report in Florida for that separate filing.
Federal taxes Florida LLC owners pay
Florida charges no separate self-employment tax. The only SE-type tax an LLC owner pays is the federal one. Every active owner of a pass-through Florida LLC still owes it. Owners also pay income tax on their share of the profit.
1. Self-employment tax
Active LLC owners pay a self-employment tax of 15.3% on their net earnings, split into 12.4% for Social Security and 2.9% for Medicare [2].
An LLC taxed as an S-corp can lower that bill by paying a reasonable salary instead. The owner then takes the rest as a distribution, which is exempt from this tax.
2. Estimated tax payments
Owners who expect to owe at least $1,000 in federal tax make quarterly payments on Form 1040-ES, due April 15, June 15, September 15 and January 15 of the next year [3].
A Florida LLC taxed as a C-corp pays state estimated tax too, once it owes more than $2,500 a year. It uses Form F-1120ES for that payment [4].
Other Florida taxes that may apply
Beyond income tax, a Florida LLC may owe employer, sales or local taxes. It depends on how the LLC operates. Each one has its own registration and filing rules.
1. Employer taxes
An LLC with employees registers for reemployment tax using Form DR-1, the Florida Business Tax Application [5]. It then files Form RT-6 each quarter to report and pay the tax [6].
New employers pay 2.7% for their first 10 quarters, on the first $7,000 paid to each employee each year [7]. After that, the rate ranges from 0.1% to 5.4% based on claims history.
2. Sales and use tax
An LLC that sells taxable goods or services registers first, using Form DR-1, before it starts collecting [8]. It then files returns on Form DR-15.
The state rate is 6%. Most counties add their own discretionary surtax on top of that, so the total rate depends on where the sale happens.
3. Local and industry taxes
Some Florida counties add their own tourist development tax on short-term lodging rentals of six months or less. The county collects this tax separately from the state sales tax.
An LLC in a regulated industry, like alcohol sales or vehicle rental, may also owe its own state or local licensing fee.
What is deductible for a Florida LLC
There is no Florida-specific deduction beyond the federal return for most LLCs, since only a Form F-1120 filer owes Florida tax to offset.
That filer can still claim Florida's own credits against the tax it owes, including credits for salaries paid in Florida, for other state taxes or assessments paid and for certain investments made in Florida.
The federal Qualified Business Income deduction under Section 199A is a federal benefit. It applies to the owner's individual return no matter where the LLC operates.
FAQs
Do Foreign LLCs Owe Florida Taxes?
Yes, foreign LLCs owe Florida taxes once they register to transact business in the state, the same as a domestic Florida LLC. They follow the same classification rules and file with the Florida Department of Revenue if their classification requires it.
What Is the Main Tax Benefit of a Florida LLC?
The main tax benefit of a Florida LLC is that it pays no state income tax on its pass-through profit. Owners can also elect S-corp status to cut the self-employment tax on part of that income, though a CPA should confirm it's worth the added paperwork.
When Does a Florida LLC Need to Register With the Department of Revenue?
A Florida LLC needs to register with the Department of Revenue when it has employees, sells taxable goods or services, or owes Florida's corporate income tax. Purely pass-through LLCs with no employees and no taxable sales often need no DOR registration at all.
References:
- https://www.irs.gov/forms-pubs/about-form-2553
- https://www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes
- https://www.irs.gov/forms-pubs/about-form-1040-es
- https://floridarevenue.com/Forms_library/current/f1120es.pdf
- https://floridarevenue.com/taxes/eservices/Pages/registration.aspx
- https://floridarevenue.com/taxes/taxesfees/Pages/rt_return_pay.aspx
- https://floridarevenue.com/taxes/taxesfees/Pages/rt_rate.aspx
- https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx
