Florida LLC Annual Compliance Checklist

Maintaining a Florida LLC in good standing requires attention to a few key deadlines throughout the year. Miss the most important one — the May 1 annual report — and you face a $400 late fee plus eventual administrative dissolution. This checklist organizes every recurring obligation by month so you never miss a deadline.

For the annual report specifically, see our annual report guide. For all post-formation requirements, see our after-formation overview.

Monthly Compliance Calendar

January

• Annual report filing window opens — File your annual report ($138.75) through Sunbiz.org NOW. Do not wait until April.
• Review your LLC's information on Sunbiz.org — is your registered agent, address, and member information current?
• Begin preparing federal tax return materials

February-March

• Complete annual report if not done in January
• Verify registered agent is still active and reachable
• File Form DR-405 preparation — inventory tangible personal property for county filing

April

• April 1 — Tangible Personal Property Tax return (DR-405) due to your county property appraiser (if you have business assets — equipment, furniture, fixtures). File even if under the $25,000 exemption.
• April 15 — Federal Q1 estimated tax payment (Form 1040-ES) for individual members
• FINAL WARNING: Annual report must be filed by May 1 — file NOW if not yet done

May

• May 1 — ANNUAL REPORT DEADLINE — If not already filed, file TODAY on Sunbiz.org ($138.75). After this date: $400 late fee is added automatically.
• May 1 — Florida corporate income tax return due (Form F-1120) — ONLY if your LLC elected C-corp taxation

June

• June 15 — Federal Q2 estimated tax payment
• Review mid-year financials
• Verify sales tax filings are current (monthly or quarterly filers)

July-August

• If annual report is STILL not filed: file immediately ($538.75 total). Dissolution happens in September.
• Review business insurance renewals
• Mid-year check on operating agreement compliance

September

• September 15 — Federal Q3 estimated tax payment
• Third Friday in September — DISSOLUTION DATE for LLCs that have not filed the annual report. If you have not filed by this date, your LLC is administratively dissolved.
• September 15 — Form 1065 extension deadline (if you filed an extension for your partnership return)

October

• October 15 — Form 1040 extension deadline (individual return including Schedule C)
• Begin planning for next year's compliance

November-December

• Year-end financial review
• Consider year-end tax planning (S-corp salary adjustments, equipment purchases for Section 179)
• Verify registered agent service is renewed for next year
• Update operating agreement if any changes occurred during the year
• If considering formation timing: forming with January 1 effective date pushes first annual report to May 1 of the FOLLOWING year

Critical Deadlines Summary

FAQ

What is the absolute minimum I need to do each year?

File the annual report ($138.75) by May 1 on Sunbiz.org. This is the only state filing strictly required to maintain your LLC's active status. Everything else depends on your specific situation (whether you have employees, sell taxable goods, own tangible property, etc.).

What happens if I just forget one year?

You face the $400 late fee (immediately after May 1), and if you still do not file by September, your LLC is dissolved. Total cost of one forgotten year: minimum $538.75 to file late, or $677.50+ if you need reinstatement after dissolution. Set calendar reminders.

Do I need to do anything if my LLC had no activity?

Yes — the annual report is required regardless of activity or income. If your LLC is active on Sunbiz.org, it owes the $138.75 annual report by May 1 every year, even with zero revenue, zero expenses, and zero transactions. If you will not use the LLC again, dissolve it ($25).

Is there a service that handles all this for me?

Yes. Registered agent services (including ours at $99/year) typically send filing reminders and can assist with annual report submission. Some full-service compliance providers handle the actual filing on your behalf. However, tax obligations (estimated payments, sales tax, tangible property tax) remain your responsibility — or your CPA's.