2026/2027 Florida Corporate Tax & Annual Report Deadlines for LLCs and S-Corps

January 2027: Payroll and Contractor Forms

January is the busiest month for employers. Payroll and contractor reporting for all of 2026 is due before most owners have even closed their books.

• January 15 (Friday): Fourth quarter 2026 federal estimated tax payment for individuals
• February 1 (Monday): Form W-2 to employees and the Social Security Administration (the January 31 deadline falls on a Sunday)
• February 1 (Monday): Form 1099-NEC to contractors and the IRS
• February 1 (Monday): Form 941 for the fourth quarter and Form 940 annual unemployment return
• February 1 (Monday): Florida Reemployment Tax return (RT-6) for the fourth quarter

March 2027: S-Corporations and Partnerships

Pass-through entities file a month before individuals, because owners need their Schedule K-1s to complete their personal returns.

If you want your LLC or corporation taxed as an S-Corp starting in 2027, Form 2553 is generally due by March 15 as well. A late election can sometimes be fixed, but it is far easier to file on time.

• March 15 (Monday): Form 1120-S for S-Corporations, with K-1s delivered to shareholders
• March 15 (Monday): Form 1065 for partnerships and multi-member LLCs, with K-1s delivered to partners
• March 15 (Monday): Form 7004 extension deadline for both, which moves the filing date to September 15
• March 15 (Monday): Form 2553 S-Corp election for the 2027 tax year

April 2027: Tangible Property, C-Corps, and Individuals

Florida has its own early April deadline that catches many business owners off guard. Every business that owns furniture, equipment, computers, or machinery must file a Tangible Personal Property Tax Return (Form DR-405) with the county property appraiser.

An extension gives you more time to file, not more time to pay. Any tax due must still be paid by April 15 to avoid interest and late payment penalties.

• April 1 (Thursday): Florida Tangible Personal Property Tax Return (DR-405) with your county property appraiser
• April 15 (Thursday): Form 1120 for calendar-year C-Corporations
• April 15 (Thursday): Form 1040 individual returns, or Form 4868 to extend to October 15
• April 15 (Thursday): First quarter 2027 estimated tax payment
• April 15 (Thursday): FBAR (FinCEN 114) for owners with foreign accounts, with an automatic extension to October 15

May 2027: Sunbiz Annual Report and Florida Corporate Tax

Every Florida LLC and corporation must file an annual report with the Division of Corporations at Sunbiz.org between January 1 and May 1, even if nothing about the company changed. The filing fee is $138.75 for LLCs and $150 for corporations. Filing after May 1 adds a $400 late fee, and companies that never file are administratively dissolved in September.

C-Corporations and LLCs taxed as C-Corps also file the Florida Corporate Income Tax Return (Form F-1120). For calendar-year companies it is due on the first day of the fifth month after year end. Florida exempts the first $50,000 of taxable income, but the return is still required even when no tax is owed.

• May 1 (Saturday): Sunbiz annual report deadline. File in January or February to avoid the last-minute rush
• May 3 (Monday): Florida Form F-1120 for calendar-year C-Corporations (May 1 falls on a Saturday)
• May 3 (Monday): Florida Partnership Information Return (F-1065) if any partner is a corporation

Extended Deadlines for the Rest of the Year

• June 15 (Tuesday): Second quarter 2027 estimated tax payment
• September 15 (Wednesday): Extended 1120-S and 1065 returns, plus third quarter estimated payment
• October 15 (Friday): Extended 1040 and 1120 returns, plus extended FBAR filings

How to Stay Ahead of Every Deadline

The businesses that never miss a deadline are the ones whose books are closed by mid-January. Clean monthly bookkeeping means your CPA can start on your return the day your documents arrive, instead of spending March reconstructing a year of transactions.

MDR Consulting CPA tracks every federal and Florida deadline for our clients, files extensions where they make sense, and sends reminders well before each due date. If you want someone else watching this calendar, schedule a consultation with our team.

Have Questions About Your Situation?

Schedule a free 20-minute consultation with MDR Consulting CPA. We will review your specific situation and send a flat-fee proposal within 24 hours — no commitment required.