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Question
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The
Answer
This
guide should ONLY be used as a guide to determine minimum
requirements to be met by business corporations, limited partnerships
and limited liability companies. The Chart does not cover all
taxing/reporting requirements (i.e. withholding taxes, information at
source, sales and use taxes, abandoned/escheat property, etc.).
| Florida
Tax Information Chart |
| TAX |
CORPORATION UNIFORM
BUSINESS REPORT |
| FORMS AVAILABILITY |
Secretary of State
sends forms to the Corporation's address used on the last
return. |
| DUE DATE |
January 1st -
Delinquent on May 1 |
| DEPARTMENT |
Secretary of State
Division of Corporations
P.O. Box 1500
Tallahassee, FL 32302-1500
(850) 488-9000 |
| TAX RATE/FEES |
Filing Fee -$150 (if
filed after May 1, 2000, penalty of $400)
Non Profit Filing Fee- $61.25
|
| TAX |
CORPORATION
INCOME/FRANCHISE & EMERGENCY EXCISE TAX RETURN &
PAYMENTS |
| FORMS AVAILABILITY |
Department of
Revenue
mails forms to the corporation's
address. |
| DUE DATE |
April 1st/1st day of
4th month following close of corporation's fiscal yr. |
| DEPARTMENT |
Florida Department of
Revenue
5050 W. Tennessee Street
Tallahassee, FL 32399-0140
(850) 488-6800 |
| TAX RATE/FEES |
5.5% of net
income is imposed on domestic and foreign corporations for the
privilege of conducting business, earning or receiving income in
Fla., or existing in Fla. Alternative min. tax: 3.3% of Fed
alternative min. taxable income (IRC '55(b)(2)) less '5(d)
exemption. Estimated tax declaration is due to Dept. Rev. by 1st
of 5th month, if estimate exceeds $2500. Pay in equal quarters
(1st of 5th, 7th, 10th and 13th months). If requirements met
later, prorate payments over remaining periods.
Emergency Excise Tax rate is 2.2%
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| TAX |
LIMITED LIABILITY
UNIFORM BUSINESS REPORT |
| FORMS AVAILABILITY |
Secretary of State
sends forms to the Limited LIABILITY Company's address used on
the last return. |
| DUE DATE |
Due May 1st |
| DEPARTMENT |
Division of
Corporations
Registration Section
P.O. Box 6327
Tallahassee, FL 32314
(850) 487-6051 |
| TAX RATE/FEES |
Filing Fee $50.00 |
| TAX |
LIMITED PARTNERSHIP
UNIFORM BUSINESS REPORT |
| FORMS AVAILABILITY |
Secretary of State
sends forms to the limited partnership's address used on the
last return. |
| DUE DATE |
Due by May 1st |
| DEPARTMENT |
Division of
Corporations
Registration Section
P.O. Box 6327
Tallahassee, FL 32314
(850) 487-6051 |
| TAX RATE/FEES |
Filing Fee - $7.00
per $1000 on amount of capital contribution in Florida plus a
supplemental fee of $88.75 - minimum of $1141.25 ($52.50 +
$88.75) and maximum of $526.25 ($437.50 + $88.75). If filed
after May 1, 2000, penalty of $400. |
| TAX |
INTANGIBLE
PERSONAL PROPERTY TAX RETURN |
| FORMS AVAILABILITY |
Department of Revenue
mails forms to the corporation's address. |
| DUE DATE |
Due June 30th |
| DEPARTMENT |
Florida Department of
Revenue
5050 W. Tennessee Street
Tallahassee, FL 32399-0140
(850) 488-6800 |
| TAX RATE/FEES |
Annual intangible tax
return must be filed and tax paid by every corporation
authorized to do business in Fla., who on January 1 owns,
controls, or manages intangible personal property which has
taxable situs in Florida. Rate is 2 mills per $1. |
Solutions
are dependent upon facts & circumstances, law and the
objectives. These elements vary from one time to another, from one
circumstance to another and from from person or entity to another
Engagement
Status Letter ~ WARNING!
 
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