Unemployment Tax
Florida Corporation and Business Law Info
Florida Department
of Revenue
Sales & Use Tax Monthly returns and payments
Returns 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. For example, if the sale takes place on the 1st of one month, then tax is due on the 1st of the next month.
However, if the 20th falls on a Saturday, Sunday, or federal or state holiday, returns are timely if postmarked on the first working day following the 20th.
If you make your payments using Electronic Funds Transfer (EFT), it must be transmitted no later than 5:00 p.m., ET, on the banking business day prior to the 20th.
Quarterly returns and payments
Returns and payments are due on the 1st and late after the 20th day of the month following your collection period. For example, if your collection period ends on the last day of September, then tax is due on the 1st and late after the 20th of October.
Returns and payments postmarked after the 20th are late. However, if the 20th falls on a Saturday, Sunday, or federal or state holiday, returns are timely if postmarked on the first working day following the 20th.
Intangible Tax Annual return
and payment
Returns, payments, and supporting schedules are due in January and late if postmarked after June 30th. However, if June 30th falls on a Saturday, Sunday, or federal or state holiday, returns will not be considered late if postmarked on the first working day following the 30th.
If you make your payment using Electronic Funds Transfer (EFT), it must be transmitted no later than 5:00 p.m., ET, on the banking business day prior to June 30th.
Taxpayers paying prior to the last day in May are eligible for a discount in the amount shown. If the return and payment is postmarked on or before the last day of:
January - 4%
February - 4%
March - 3%
April - 2%
May - 1%
No discount applies to payments made after the last day of May.
Florida Corporate Income Tax Annual return and payment
Returns and payments are due on or before the 1st day of the 4th month following the close of the tax year or the 15th day following the due date, without extension, for the filing of the related federal return for the taxable year, whichever is later.
If you make your payment using Electronic Funds Transfer (EFT), payment must be transmitted no later than 5:00 p.m., ET, on the banking business day prior to the 1st day of the 4th month following the close of the tax year.
Quarterly Return and Payment
An Employer's Quarterly Report, UCT-6 is due the 1st day of the month following the end of each calendar quarter and is late if not postmarked by the last day of the month, except that, if the last day of the month is a Saturday, Sunday or legal holiday; the timely filing period is extended until the end of the next day that is not a Saturday, Sunday, or legal holiday.
1st Quarter (January through March) by April 30
2nd Quarter (April through June) by July 31
3rd Quarter (July through September) by October 31
4th Quarter (October through December) by January 31
NOTE: If you are making payment by electronic funds transfer or Internet, you must initiate the payment by 5:00 p.m. ET on the business day prior to the filing date(s) listed above for your payment to be considered timely.