Florida Department of Revenue

Who must file?

All corporations doing business, earning income, and existing in Florida must file income tax.

• Corporate Income Tax
  Due Dates 
• Corporate Income Tax
  Forms and Publications
• Corporate Income Tax Frequently Asked Questions
• Corporate Income Tax Incentives
• Revenue Law Library
• Tax Information Publications

A limited liability company (LLC) classified as a corporation for Florida and federal income tax purposes is subject to the Florida Income Tax Code and must file a Florida corporate income/franchise tax return.