When is the Florida corporate income tax (Form F-1120) due?

For calendar-year corporations, Form F-1120 is due May 1, 2027 (the 1st day of the 5th month after year-end). Fiscal-year corporations file by the 1st day of the 5th month after their fiscal year-end. An automatic six-month extension is available by filing Form F-7004.

What happens if I file my federal return after April 15?

If you owe tax and file after April 15 without an approved extension, the IRS assesses a failure-to-file penalty (5% of unpaid tax per month, up to 25%) plus a failure-to-pay penalty (0.5% per month) plus interest. If you're due a refund, there's no late-filing penalty — but you have only three years from the original deadline to claim it. CPAs should advise extension filers that an extension extends time to file, never time to pay.

Do state filing deadlines automatically follow federal?

Most states conform to the federal April 15 individual deadline, but conformity varies for corporate, pass-through, and franchise filings. Several states have unique deadlines: Louisiana (May 15), Virginia (May 1), Iowa (May 1 for individual), Delaware (April 30 for individual). Always verify against the state revenue department site — TaxScout links to the authoritative source on every state page.

Are estimated quarterly payments mandatory for CPA-firm clients?

Federally, individuals must pay estimated tax if they expect to owe $1,000 or more after withholding. C-corporations have a $500 threshold. Underpayment triggers Form 2210 / 2220 penalties calculated quarterly. Most CPA firms advise clients to safe-harbor at 100% of prior-year liability (110% for AGI over $150K) to avoid the penalty entirely.

Tax Year 2026 · Filed 2027State-revenue-department verifiedNo state income tax

Florida tax deadlines 2026

Last updated May 13, 2026

Florida has no individual income tax — only federal Form 1040 applies to personal returns.
Florida corporate income tax (Form F-1120) is due the 1st day of the 5th month after year-end — May 1, 2027 for calendar-year filers.
Florida sales tax (DR-15) is generally due the 20th of the month following the reporting period.

Florida state income tax

Florida does not impose an individual income tax. Florida residents file only federal Form 1040.

Authoritative source

Florida corporate income tax (Form F-1120)

Filing deadline

May 1, 2027

Extension deadline

November 1, 2027

Florida corporate income tax is due the 1st day of the 5th month following year-end (May 1, 2027 for calendar-year filers). 5.5% rate on Florida net income above $50,000 exemption.

Authoritative source

Florida sales and use tax (DR-15)

Generally due by the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, semiannual) is assigned by FDOR based on volume.

Authoritative source

Federal individual income tax (Form 1040)

Filing deadline

April 15, 2027

Extension deadline

October 15, 2027

Quarterly payments

Q1 2026

Jan 1 – Mar 31, 2026

April 15, 2026

Q2 2026

Apr 1 – May 31, 2026

June 15, 2026

Q3 2026

Jun 1 – Aug 31, 2026

September 15, 2026

Q4 2026

Sep 1 – Dec 31, 2026

January 15, 2027

Authoritative source

Federal S-corp & partnership (Form 1120-S / 1065)

Filing deadline

March 16, 2027

Extension deadline

September 15, 2027

Authoritative source

Authoritative resources

File these Florida returns with confidence

TaxScout's tax form library walks through every IRS form CPA firms file for Florida clients — who must file, key fields, common mistakes, and step-by-step instructions.

Browse tax forms Other state deadlines

Frequently Asked Questions

Florida-specific and federal questions for tax year 2026.

No. Florida is one of nine US states with no individual income tax. Florida residents file only federal Form 1040 for personal income tax purposes. Florida does, however, impose a corporate income tax on businesses (Form F-1120) and a state sales and use tax.

Multi-state filing without the spreadsheet

TaxScout tracks every client's state filing dates, sends automated reminders, and surfaces missing documents before deadlines hit.

Book a 15-min demo Pipeline management