Florida Professional LLC (PLLC) — For Licensed Professionals

If you are a licensed professional in Florida — attorney, physician, CPA, architect, engineer, dentist, or other state-regulated practitioner — you cannot form a standard LLC to practice your profession. Under §605.1201-1207 of the Florida Statutes, licensed professionals must form a Professional Limited Liability Company (PLLC) when they want LLC-style liability protection. The formation process and cost ($125 through Sunbiz.org) are nearly identical to a standard LLC, but the PLLC has specific requirements and limitations.

For all LLC types, see our types overview. For general formation steps, see our formation guide.

Who Must Form a PLLC in Florida

Under §605.1201, a PLLC is required when all members are licensed to render the same professional service. Professions requiring a PLLC (partial list):

• Attorneys — Licensed by the Florida Bar
• Physicians and surgeons — Licensed by the Florida Department of Health (DOH)
• Certified Public Accountants — Licensed through DBPR
• Architects — Licensed through DBPR
• Engineers — Licensed through the Florida Board of Professional Engineers (FBPE)
• Dentists — Licensed by DOH
• Optometrists — Licensed by DOH
• Veterinarians — Licensed by DOH
• Psychologists — Licensed by DOH
• Clinical social workers — Licensed by DOH
• Physical therapists — Licensed by DOH
• Chiropractors — Licensed by DOH
• Podiatrists — Licensed by DOH
• Osteopathic physicians — Licensed by DOH

If you are a consultant, coach, marketer, or other non-licensed professional: You do NOT need a PLLC. A standard LLC is appropriate. The PLLC requirement applies only to professions that require a state-issued license to practice.

How a PLLC Differs from a Standard LLC

The critical limitation: A PLLC does NOT protect you from liability for your own professional malpractice or negligence. If you commit malpractice, you are personally liable regardless of the PLLC structure. The PLLC protects you from:

• The malpractice of other members in the firm
• General business debts of the PLLC (lease obligations, vendor debts, etc.)
• Employment claims against the entity

Formation Process for a Florida PLLC

The process is nearly identical to forming a standard LLC, with one key addition:

1. Confirm all members are licensed in the same profession in Florida
2. File Articles of Organization (Form INHS18) through Sunbiz.org — include language stating:
   • The LLC is a professional LLC
   • The specific professional service to be rendered
   • All members are licensed to render that service in Florida
3. Pay $125 filing fee
4. Designate registered agent (same requirements as standard LLC — §605.0113)
5. Obtain required professional liability insurance (many licensing boards require malpractice insurance for entities, not just individuals)

The Articles must include the word "Professional" or the abbreviation "P.L." or "PLLC" in the entity name to distinguish it from a standard LLC. Example: "Smith & Chen Law PLLC" or "Sunshine Medical Group, P.L."

Licensing Board Coordination

Your licensing board may have additional requirements beyond the Division of Corporations filing:

• Florida Bar (attorneys): Review and approval of the PLLC structure; annual registration
• DBPR (CPAs, architects, contractors): Entity must be registered with the Board in addition to Sunbiz.org filing
• DOH (physicians, dentists, etc.): Health practitioner entity registration

Check with your specific licensing board before forming — some require pre-approval or registration of the entity before (or simultaneously with) the Sunbiz.org filing.

Tax Treatment of a Florida PLLC

A PLLC is taxed identically to a standard LLC — the "professional" designation does not change tax treatment:

• Single-member PLLC: Disregarded entity (Schedule C)
• Multi-member PLLC: Partnership (Form 1065, K-1s)
• S-corp election available: File Form 2553 (common for high-earning professionals)
• Florida state income tax: $0 (same no-income-tax benefit)

Many professional practices with high income benefit from the S-corp election to reduce self-employment tax. A physician earning $400,000 through a PLLC with S-corp election can save $15,000-$25,000/year in employment tax compared to default pass-through treatment.

FAQ

Can a PLLC have members from different professions?

No. Under §605.1201, all members of a PLLC must be licensed to render the same professional service. An attorney and a CPA cannot form a single PLLC together. They could form separate PLLCs, or they could form a standard LLC for shared office space and administrative services while maintaining separate PLLCs for their respective practices.

Does a PLLC protect me from my own malpractice?

No. This is the most common misconception about PLLCs. You remain personally liable for your own professional negligence regardless of the entity structure. The PLLC protects you from: (1) other members' malpractice, (2) general business debts, and (3) employment claims against the entity. For protection against your own malpractice claims, you need professional liability (malpractice) insurance.

Can I form a standard LLC instead of a PLLC for my practice?

No. If you are rendering professional services that require a Florida license, you must use the PLLC structure (or a professional corporation). The Division of Corporations will reject Articles of Organization for a standard LLC that states a professional service purpose, or your licensing board will require the proper entity type.

Is a PLLC more expensive than a standard LLC?

No. The formation fee ($125), annual report ($138.75), and all other Division of Corporations fees are identical. The only additional cost may be professional liability insurance requirements imposed by your licensing board — but most licensed professionals carry malpractice insurance regardless of entity structure.

Can a PLLC employee who is not licensed be a member?

No. Only individuals licensed to render the professional service can be members. Non-licensed employees (office managers, paralegals, medical assistants) can be employees of the PLLC but cannot hold membership interests.