2027 Florida Tax Deadlines

Last updated: July 29, 2026

Key Florida tax dates at a glance

This block is the single date reference for 2027 Florida filing, payment, and extension planning.

• May 31, 2027: First Florida Corporate Income/Franchise Tax estimated payment.
• June 30, 2027: Second Florida Corporate Income/Franchise Tax estimated payment.
• September 30, 2027: Third Florida Corporate Income/Franchise Tax estimated payment.
• December 31, 2027: Fourth Florida Corporate Income/Franchise Tax estimated payment.
• April 3, 2028: Partnership information return Form F-1065, because April 1 falls on a Saturday.
• May 1, 2028: C Corporation Form F-1120 return and payment.
• October 2, 2028: Extended Partnership Form F-1065, because October 1 falls on a Sunday.
• November 1, 2028: Extended C Corporation Form F-1120 (file only).

When are Florida taxes due in 2027?

Florida has no Individual income tax, so the 2027 filing deadlines are April 3, 2028, for Partnership information returns, and May 1, 2028, for C Corporation Form F-1120 returns and payments. Corporate estimates and extensions should be tracked separately.

When is the Florida C Corporation return due?

Florida C Corporations doing business, earning income, or existing in Florida generally file Form F-1120, Florida Corporate Income/Franchise Tax Return. For a calendar tax year ending December 31, 2027, the return and any unpaid tax are due May 1, 2028.

• Complete Form F-1120, or Form F-1120A if all short-form eligibility requirements are met.
• File and pay through Florida's Corporate Income Tax File and Pay site or approved software.
• Pay any balance due by May 1, 2028.
• File a return even when no Florida corporate income/franchise tax is due.

What are Florida C Corporation extension rules?

File Form F-7004 and pay the tentative tax by May 1, 2028, to request the extension. A federal extension alone does not extend the Florida return. The six-month extended filing deadline is November 1, 2028. The extension is to file only, and tax remains due May 1, 2028.

When are Florida S Corporation and Partnership returns due?

Florida Partnerships with any partner subject to the Florida Corporate Income Tax Code must file Form F-1065. S Corporations generally do not file a Florida income-tax return solely because of their federal S election. Still, an S Corporation must file Form F-1120 when it owes federal income tax, such as tax on built-in gains or excess net passive income.

Which Florida pass-through forms are required?

• Form F-1065: Partnership Information Return, including an LLC classified as a Partnership when it has a corporate partner.
• Form F-1120: Required for an S Corporation only when the S Corporation owes federal income tax.

What are Florida pass-through extension rules?

A calendar-year Partnership Form F-1065 is due April 3, 2028, because April 1 falls on a Saturday. File Form F-7004 by April 3, 2028, to request the six-month extension; a federal extension alone is not sufficient. The extended deadline is October 2, 2028, because October 1 falls on Sunday.

Do Florida Individuals file a state income tax return?

Florida Individuals do not file a Florida Individual income-tax return or make Florida Individual estimated income-tax payments because Florida does not impose a state Individual income tax. Federal income tax, Florida sales and use tax, local surtaxes, documentary stamp tax, and estate or gift planning can still matter.

When are Florida estimated payments due?

A corporation expecting more than $2,500 of Florida corporate income/franchise tax for the year must use Form F-1120ES and make four equal estimated payments. For calendar year 2027, the current statutory schedule produces:

• May 31, 2027: First estimated Corporate Income/Franchise Tax payment.
• June 30, 2027: Second estimated Corporate Income/Franchise Tax payment.
• September 30, 2027: Third estimated Corporate Income/Franchise Tax payment.
• December 31, 2027: Fourth estimated Corporate Income/Franchise Tax payment.

What are Florida extension deadlines?

Florida extension deadlines are October 2, 2028 for qualifying Partnership Form F-1065 filings and November 1, 2028 for C Corporation Form F-1120 filings. The extension is to file only. Corporate tax and tentative tax payments remain due by the original May 1, 2028 or April 3, 2028 deadline, depending on the return.

What Florida-specific rules should tax professionals watch for 2027?

• Florida has no state Individual income tax, but residents may still have federal, sales and use tax, documentary stamp tax, estate, gift, and multi-state obligations.
• Florida has no elective pass-through entity income tax in current Department of Revenue materials.
• A Partnership with a corporate partner may have a Form F-1065 information-return obligation even though Partnerships are generally not subject to Florida corporate income tax.
• An S Corporation files Form F-1120 only when it owes federal income tax, such as tax on built-in gains or excess net passive income.
• Sales and use tax, discretionary surtax, reemployment tax, and documentary stamp tax operate on separate compliance calendars.
• Disaster relief is event-specific and should be confirmed by the covered county, tax type, taxpayer category, and postponed date.

Tax-professional context: Florida's no-Individual-income-tax profile shifts the compliance focus to entity classification, sales and use tax, local surtaxes, documentary stamp tax, residency evidence, and multi-state filing exposure.

Residency planning opportunities:

• A Florida move must be supported by facts and consistent records rather than a mailing-address change alone.
• High-income Individuals may reduce future state income-tax exposure by establishing Florida domicile before a taxable event.
• Retirees can coordinate Florida residency with federal retirement-income, estate, and gift planning.
• Business owners should evaluate entity nexus, sourcing, and apportionment before assuming Florida residency eliminates other state obligations.

Business tax environment:

• C Corporations and other entities subject to the Florida Corporate Income Tax Code must follow Florida filing and payment rules.
• A Partnership with a corporate partner may have a Form F-1065 information-return obligation.
• Sales and use tax, reemployment tax, documentary stamp tax, and local surtaxes operate separately from corporate income tax.
• Nexus, Florida-source income, and apportionment require separate review for multi-state businesses.

No elective Florida pass-through entity income tax:

• Florida Department of Revenue materials do not currently provide an elective pass-through entity income tax.
• The 2026 template PTE-election language was removed.
• Partnerships remain exempt from Florida corporate income tax.
• Corporate partners report their distributive shares under the corporate income-tax rules.

Electronic filing and payment: Use the Florida Corporate Income Tax File and Pay site for Form F-7004, eligible F-1120A filing, and corporate tax payments. Form F-1120 and Form F-1065 may also be transmitted through approved Modernized e-File software.

Sales & use tax compliance:

• Monitor filing frequency and due dates assigned to each registered account.
• Use electronic filing and payment when required by the Florida Department of Revenue.
• Apply county discretionary sales surtax rules to the correct transactions and jurisdictions.
• Accrue and report use tax on taxable purchases when the seller did not collect Florida tax.

Multi-state tax considerations:

• Individuals may need nonresident returns where they earn income, own pass-through interests, or dispose of property.
• Businesses must evaluate nexus, registration, sourcing, apportionment, and withholding in every state where they operate.
• A Florida owner may still receive state K-1 reporting, withholding, or composite-return obligations from out-of-state entities.
• Florida generally provides no Individual income-tax return on which to claim a credit for taxes paid to another state.

Disaster relief considerations:

• Confirm the covered counties, eligible taxpayers, tax types, and postponed deadlines in each relief notice.
• Keep disaster-loss records, insurance documentation, and proof of affected locations.
• Coordinate federal postponements with Florida relief rather than assuming every state obligation moves automatically.
• Separate deadline relief from the substantive rules for casualty losses, payments, and return elections.

What sources support these Florida dates?

• Florida Department of Revenue Corporate Income Tax.
• Florida Form F-1120 Instructions.
• Florida Form F-1065 and Instructions.
• Florida Corporate Income Tax Due Dates.

Florida corporate tax deadlines and filing workflows

Florida may not have an Individual income tax, but corporate income tax, sales-tax-adjacent workflows, and entity compliance still create filing-season pressure. Instead's AI-driven tax platform helps teams keep those obligations visible.

Use filing for Florida corporate returns, integrations to connect source systems, and planning to coordinate payment and extension decisions. Built for tax professionals who want a better tax operations system to manage compliance and advisory work for clients.