F-1120A R 01-14 final.pdf - Florida Administrative Weekly 2025

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There is no personal income tax in Florida. Florida Sales Tax: Florida sales tax rate is 6%. Florida State Tax: Florida does not have a state income tax. Florida Corporate Income Tax: Corporations that do business and earn income in Florida must file a corporate income tax return (unless they are exempt).
LLCs are shielded from state income tax, and their owners pay no taxes to the state of Florida on the personal income that passes through to them from the business. That means most LLCs only need to pay federal self-employment taxes, Floridas sales tax, and any applicable additional local taxes.
Corporations must file Florida Form F-1120 each year, even if no tax is due. The due date is based on the corporations tax year.
If you received a Final Assessment, you either: filed tax returns without the payment of the tax liability. and/or you previously received a Notice of Preliminary Assessment and did not respond or timely respond.
Florida Tax Rates, Collections, and Burdens Florida does not have an individual income tax. Florida has a 5.5 percent corporate income tax rate. Florida also has a 6.00 percent state sales tax rate and an average combined state and local sales tax rate of 7.00 percent.
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And, because there is no state income tax on individuals in Florida, business owners also dont pay state income taxes on their personal income (including any income that passes through from their small business to themselves).
Line 9 - Florida Exemption Section 220.14, F.S., exempts up to $50,000 of Florida net income.
File and Pay Tax Taxpayers are required to file Florida corporate income tax returns electronically if required to file federal income tax returns electronically, or if $5,000 or more in Florida corporate income tax was paid during the prior state fiscal year.

florida corporate short form f 1120a