Florida has no personal income tax, so the corporate income tax (Form F-1120) drives the CPA calendar. Florida’s due dates are state-specific and easy to get wrong — particularly the corporate estimated-payment schedule, which does not start in April.

Florida Tax Deadlines at a Glance (2026)

Corporate Estimated Payments (Corrected Dates)

Florida corporate estimated payments fall on the last day of the 5th, 6th, and 9th months, and the last day of the tax year — for a calendar-year filer that is:

Note the first installment is May 31, not April 30 — April 30 is the reemployment-tax (RT-6) Q1 deadline, a different obligation. Estimated payments are required only if the corporation expects to owe more than $2,500 in Florida corporate income tax.

Rate, Exemption, and Who Files

The Florida corporate income tax rate is 5.5%, applied to Florida net income above a $50,000 exemption. All corporations doing business in Florida file F-1120; S corporations are generally exempt unless they pay federal tax at the entity level (e.g., built-in gains). The F-7004 extension grants six months but requires paying the tentative tax by the original due date — an extension to file is not an extension to pay.

Reemployment and Sales Tax

The Employer’s Quarterly Report (RT-6) is late after April 30, July 31, October 31, and January 31. Sales-tax returns are due the 1st and late after the 20th of the following month, with a 10% late penalty (minimum $50). Corporate late-filing penalties run 10% per month up to 50% of unpaid tax, or $50 per month (max $300) if no tax is due.

CPA Action Steps

• Use the corrected corporate estimate dates: May 31 / June 30 / September 30 / December 31

• Don’t confuse the RT-6 reemployment April 30 date with the corporate estimate

• Confirm S-corp filing exemption unless federal entity-level tax applies

• Pay tentative tax with any F-7004 extension

Verify current dates and rates against the Florida Department of Revenue (floridarevenue.com) before filing.