Form detail
Florida Department of Revenue Form F-1120
Florida Corporate Income/Franchise Tax Return
Country
United States
Revision year
2026
Methods
paper, efile
Updated
2026-05-02
Florida Corporate Income/Franchise Tax Return
Florida return used by corporations and entities taxed as corporations for Florida corporate income or franchise tax reporting.
Who must file: Corporations and other entities taxed as corporations that have a Florida corporate income or franchise tax filing obligation.
Practical overview
Florida corporate tax due dates look simple until they meet federal extensions and entity classification rules. The practical task is to verify the Florida due date against the related federal return timing instead of assuming one calendar rule fits every corporation.
Practical steps
- Confirm the entity is taxable as a corporation for Florida purposes.
- Check the Florida due date rule against the related federal return timing.
- Prepare and file the Florida return with any required tax payment or extension analysis.
Due-date notes
For a calendar-year corporation, Florida states the return is generally due the later of the statutory due date or the 15th day after the related federal return due date without extension.
Timing: Florida return timing depends on federal due-date alignment
Penalty snapshot
Late-filing and late-payment consequences can apply under Florida corporate tax rules if the return or tax is not handled on time.
Related guides
Primary sources
- Florida corporate income taxVerified 2026-05-02
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.