Federal
Individual
April 15th
Filing deadline for US individual income tax returns – Form 1040 and for reporting of Foreign Bank and Financial Accounts (FBAR). United States persons are required to file an FBAR if they had a financial interest in or signature authority over at least one financial account located outside of the U.S. and the total value of all foreign (non U.S.) financial accounts exceeded $10,000 at any time during the calendar year to be reported.
June 15th
Income tax filing deadline for non-residents to report US source income such as rental, capital gain etc. Extensions may be filed to October 15th without penalty PROVIDED no income tax payment is due. A United States person includes U.S. citizens, U.S. residents, entities, including but not limited to corporations, partnerships or limited liability companies created or organized in the US or under the laws of the US; and trusts or estates formed under the law of the U.S. Significant civil & criminal penalties may apply to late filers.
Partnership & & Domestic Corporation – S Corporation
15th of third month following year-end month (ie March 15th for a December year-end)
Domestic Corporation – C Corp
15th of fourth month following year-end month (ie April 15th for a December year-end)
Foreign Corporation
15th of six month following year-end month (ie June 15th for a December year-end)
State
May 1st
Annual report filing due to Florida Department of State to maintain active status of entities.
County
April 1st
Florida Tangible Personal Property Tax Return
September
Local Business Tax Receipt (prev. Occupational License) – renewable by 30th September.
