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Florida Due Dates

September 20


Florida Sales and Use Tax - Monthly Sales and Use Tax Return (Form DR-15CS) and payments are due on the 1st day of the month following the date of sale. Returns and payments are late if postmarked after the 20th.

October 1


Corporations - File a previous calendar year Florida Corporate Income/Franchise and Emergency Excise Tax Returns (Form F-1120) and pay any tax due. This due date applies only if you timely requested an automatic 6 month extension. Otherwise, see April 1.

Corporations - Deposit the third installment of estimated income tax for prior year. You must use Form F-1120ES, Declaration/Installment of Florida Estimated Income/Franchise and Emergency Excise Tax to declare and pay estimated tax. To determine if a declaration and payment of estimated tax is required, complete the Estimated Tax Worksheet on page 6 of the Form F-1120.

October 20


Florida Sales and Use Tax - Monthly Sales and Use Tax Return (Form DR-15CS) and payments are due on the 1st day of the month following the date of sale. Returns and payments are late if postmarked after the 20th.

October 31


Employers - Florida unemployment tax. File the Employer's Quarterly Report (Form UCT-6) for the third quarter of the current year. A quarterly tax report must be submitted timely, even if no tax is due. Your check may be enclosed with the report.

November 20


Florida Sales and Use Tax - Monthly Sales and Use Tax Return (Form DR-15CS) and payments are due on the 1st day of the month following the date of sale. Returns and payments are late if postmarked after the 20th.

December 20


Florida Sales and Use Tax - Monthly Sales and Use Tax Return (Form DR-15CS) and payments are due on the 1st day of the month following the date of sale. Returns and payments are late if postmarked after the 20th.

January 1


Corporations - Deposit the fourth installment of estimated income tax for the prior year. You must use Form F-1120ES, Declaration/Installment of Florida Estimated Income/Franchise and Emergency Excise Tax to declare and pay estimated tax. To determine if a declaration and payment of estimated tax is required, complete the Estimated Tax Worksheet on page 6 of the Form F-1120.

January 20


Florida Sales and Use Tax - Monthly Sales and Use Tax Return (Form DR-15CS) and payments are due on the 1st day of the month following the date of sale. Returns and payments are late if postmarked after the 20th.

January 31


Employers - Florida unemployment tax. File the Employer's Quarterly Report (Form UCT-6) for the fourth quarter of the prior year. A quarterly tax report must be submitted timely, even if no tax is due. Your check may be enclosed with the report.

February 20


Florida Sales and Use Tax - Monthly Sales and Use Tax Return (Form DR-15CS) and payments are due on the 1st day of the month following the date of sale. Returns and payments are late if postmarked after the 20th.

March 20


Florida Sales and Use Tax - Monthly Sales and Use Tax Return (Form DR-15CS) and payments are due on the 1st day of the month following the date of sale. Returns and payments are late if postmarked after the 20th.

April 1


Corporations - File a previous calendar year Florida Corporate Income/Franchise and Emergency Excise Tax Returns (Form F-1120) and pay any tax due. If you want a six month extension of time to file the return, file Form F-7004 and deposit what you estimate you owe.

Corporations - Deposit the first installment of estimated income tax for prior year. You must use Form F-1120ES, Declaration/Installment of Florida Estimated Income/Franchise and Emergency Excise Tax to declare and pay estimated tax. To determine if a declaration and payment of estimated tax is required, complete the Estimated Tax Worksheet on page 6 of the Form F-1120.

All Businesses - File Tangible Personal Property Tax Returns (Form DR-405) for business assets. If you want a 30 day automatic extension for filing the Tangible Tax Property Returns, you must file a written request with the Property Appraiser's office no later than March 26. The request must include the name of the taxable entity and the Parcel Identification Number and/or Alternate Key Number of the taxable entity. Approval notices will be mailed or faxed from the Property Appraiser.

April 20


Florida Sales and Use Tax - Monthly Sales and Use Tax Return (Form DR-15CS) and payments are due on the 1st day of the month following the date of sale. Returns and payments are late if postmarked after the 20th.

April 30


Employers - Florida unemployment tax. File the Employer's Quarterly Report (Form UCT-6) for the first quarter of the current year. A quarterly tax report must be submitted timely, even if no tax is due. Your check may be enclosed with the report.

May 1


All Businesses - File Tangible Personal Property Tax Returns (Form DR-405) for business assets. This due date applies only if you timely requested an automatic 30 day extension. Otherwise, see April 1.

Corporations, Limited Partnerships and Limited Liability Companies - File the Annual Report form with the Department of State. This can be filed on-line at www.sunbiz.org. There is a $400 penalty if this is not filed in a timely fashion.

May 20


Florida Sales and Use Tax - Monthly Sales and Use Tax Return (Form DR-15CS) and payments are due on the 1st day of the month following the date of sale. Returns and payments are late if postmarked after the 20th.

June 20


Florida Sales and Use Tax - Monthly Sales and Use Tax Return (Form DR-15CS) and payments are due on the 1st day of the month following the date of sale. Returns and payments are late if postmarked after the 20th.

July 1


Corporations - Deposit the second installment of estimated income tax for prior year. You must use Form F-1120ES, Declaration/Installment of Florida Estimated Income/Franchise and Emergency Excise Tax to declare and pay estimated tax. To determine if a declaration and payment of estimated tax is reguired, complete the Estimated Tax Worksheet on page 6 of the Form F-1120.

July 20


Florida Sales and Use Tax - Monthly Sales and Use Tax Return (Form DR-15CS) and payments are due on the 1st day of the month following the date of sale. Returns and payments are late if postmarked after the 20th.

July 31


Employers - Florida unemployment tax. File the Employer's Quarterly Report (Form UCT-6) for the second quarter of the current year. A quarterly tax report must be submitted in a timely fashion, even if no tax is due. Your check may be enclosed with the report.

August 20


Florida Sales and Use Tax - Monthly Sales and Use Tax Return (Form DR-15CS) and payments are due on the 1st day of the month following the date of sale. Returns and payments are late if postmarked after the 20th.

All due dates for corporations assume that the corporation has adopted a calendar year. Furthermore, the due dates assume that the date falls on a business day. If the due date falls on a holiday or weekend, the due date will be the next business day.