The key 2027 dates for Florida small businesses are February 1 (W-2s and 1099-NECs), March 15 (partnership and S corporation returns), April 1 (Florida tangible personal property return), April 15 (individual and C corporation returns plus Q1 estimates), and May 1 (Florida annual report on Sunbiz). Estimated tax payments are also due June 15, September 15, and January 15, 2028.
2027 Calendar at a Glance
| Date | What's due |
|---|---|
| Jan 15, 2027 | Q4 2026 federal estimated tax payment |
| Feb 1, 2027 | W-2s to employees and the SSA; 1099-NEC to contractors and the IRS; Form 940; Q4 2026 Form 941 and Florida RT-6 reemployment tax report (January 31 falls on a Sunday) |
| Mar 15, 2027 | Partnership (Form 1065) and S corporation (Form 1120-S) returns, or extensions |
| Apr 1, 2027 | Florida tangible personal property tax return (DR-405) to the county property appraiser |
| Apr 15, 2027 | Individual (Form 1040) and calendar-year C corporation (Form 1120) returns, or extensions; Q1 2027 estimated tax payment |
| Apr 30, 2027 | Q1 Form 941 and Florida RT-6 |
| May 1, 2027 | Florida annual report on Sunbiz for LLCs and corporations; Florida corporate income tax return (F-1120) for calendar-year C corporations (due the next business day, May 3, since May 1 is a Saturday) |
| Jun 15, 2027 | Q2 estimated tax payment |
| Aug 2, 2027 | Q2 Form 941 and Florida RT-6 (July 31 falls on a Saturday) |
| Sep 15, 2027 | Q3 estimated tax payment; extended partnership and S corporation returns |
| Oct 15, 2027 | Extended individual and C corporation returns |
| Nov 1, 2027 | Q3 Form 941 and Florida RT-6 (October 31 falls on a Sunday) |
| Jan 18, 2028 | Q4 2027 estimated tax payment (January 15 falls on a Saturday; Monday the 17th is a federal holiday) |
Florida-Specific Items
- Sunbiz annual report: file between January 1 and May 1 to avoid the $400 late fee for LLCs and corporations.
- Sales tax: if you collect Florida sales tax, returns are due by the 20th of the month after the reporting period.
- No personal income tax: Florida doesn't tax individual income, but C corporations may owe Florida corporate income tax.
Hurricane Season and Postponed Deadlines
After major storms, the IRS often postpones federal deadlines for affected counties, including Lee County. Check IRS.gov disaster relief announcements before assuming a deadline has passed, and keep digital backups of your records before storm season.
Frequently Asked Questions
When is the Florida annual report due?
May 1. You can file on Sunbiz starting January 1. LLCs and corporations that file after May 1 owe a $400 late fee.
When are 2027 estimated tax payments due?
April 15, June 15, and September 15, 2027, and January 18, 2028 for the fourth quarter.
Do Florida LLCs pay state income tax?
Generally no, unless the LLC has elected to be taxed as a C corporation. Florida has no personal income tax, so income that passes through to owners isn't taxed by the state.
Talk to St. Clair Advisory Group
Every situation is different. Our team in Cape Coral can review yours and tell you what applies.
This article is general information, not tax or legal advice for your situation. Tax rules change, and dates can shift for weekends, holidays, and IRS disaster relief. Confirm current rules with a tax professional before acting.