State & Local Tax (SALT)
State Tax Deadlines
Priyanka B A
Florida has no personal income tax, so individuals file no state return. Florida does tax C-corporations, and its corporate due date is unusual: for a calendar-year filer the F-1120 is due May 1, 2026, the first day of the fifth month, not April 15. Pass-through entities generally do not file a Florida income return at all.
Does Florida have an income tax?
Florida has no individual income tax, a prohibition written into the state constitution. It does impose a 5.5% corporate income tax on C-corporations and entities taxed as corporations. There is no Florida pass-through income tax, so a typical S-corporation or partnership files no Florida income return.
When is the Florida corporate return due?
For a calendar-year C-corporation, Form F-1120 is due May 1, 2026, the first day of the fifth month after year-end, with the extended due date November 1, 2026. Florida sets the date as the later of the first day of the fifth month or 15 days after the federal return's due date, which lands on May 1 for December year-ends. This is the most common Florida filing error, since May 1 is neither the federal April date nor a mid-month date.
Return | Form | Due | Extended |
|---|---|---|---|
C corporation | F-1120 | May 1, 2026 | November 1, 2026 |
When are Florida corporate estimated payments due?
Florida corporate estimated payments are due the last day of the fifth, sixth, and ninth months, and the last day of the tax year. For a calendar-year filer that is May 31, June 30, September 30, and December 31, 2026. The first installment is May 31, not April, which trips up workflows that assume an April quarter.
Installment | Due |
|---|---|
First | May 31, 2026 |
Second | June 30, 2026 |
Third | September 30, 2026 |
Fourth | December 31, 2026 |
How does a firm handle Florida at scale?
Two Florida-specific dates to hard-code: the May 1 return and the May 31 first estimate. Both differ from the federal calendar, so a workflow keyed to April will mis-date Florida C-corporations. There is no pass-through return to track, so the entire Florida calendar is the C-corporation dates. See how we think about scaling tax prep workflows.
Where do these dates come from?
All deadlines and thresholds here trace to the Florida Department of Revenue. Verify against the source before filing.
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