Missing compliance deadlines costs money and creates legal problems. This comprehensive calendar covers all the key dates Florida business owners need to track throughout the year.
Annual Compliance Calendar Overview
| Month | Key Deadlines |
|---|---|
| January | W-2s, 1099s, Q4 estimated tax |
| February | 1099 filing to IRS |
| March | S-corp tax returns |
| April | C-corp tax returns, Q1 estimated tax |
| May | Florida Annual Report |
| June | Q2 estimated tax |
| September | Q3 estimated tax, local renewals, FL minimum wage update |
| October | Fiscal year returns (some entities) |
| December | Q4 estimated tax planning |
January Deadlines
January 15
- Q4 Estimated Tax Payment (final for prior year)
- Federal estimated taxes for individuals and pass-through entity owners
- Florida has no state income tax on individuals
January 31
- W-2s to Employees
- Provide Form W-2 to all employees
- Penalty for late delivery: $50-$280 per form
- 1099-NEC to Contractors
- Provide to anyone paid $600+ for services
- Due to recipients by January 31
- Form 941 (Q4)
- Quarterly employment tax return
- Report wages, tips, and withheld taxes
- Form 940
- Annual Federal Unemployment Tax Return
- Due for prior year
- BOIR Updates
- If beneficial ownership changed in prior month, file update within 30 days
February Deadlines
February 28 (or March 31 if e-filing)
- 1099 Forms to IRS
- File copies of all 1099s with IRS
- E-filing deadline extended to March 31
- W-2 Forms to SSA
- File copies with Social Security Administration
- E-filing through Business Services Online
March Deadlines
March 15
- S-Corporation Tax Return (Form 1120-S)
- Calendar year S-corps
- Issue K-1s to shareholders
- Extension available (Form 7004)
- Partnership Tax Return (Form 1065)
- Calendar year partnerships and multi-member LLCs
- Issue K-1s to partners/members
- Extension available
March 31
- 1099 E-Filing Deadline
- Electronic filing deadline for 1099 forms to IRS
April Deadlines
April 1 (or 15th day of 4th month for fiscal year)
- Florida Corporate Income Tax
- Form F-1120 for C-corporations
- Extension available
April 15
- Individual Tax Returns (Form 1040)
- Includes Schedule C for sole proprietors
- Includes Schedule E for rental/passive income
- Extension available (Form 4868)
- C-Corporation Tax Return (Form 1120)
- Calendar year C-corporations
- Extension available (Form 7004)
- Q1 Estimated Tax Payment
- First quarter estimated taxes due
- Federal estimated payment for current year
April 30
- Form 941 (Q1)
- First quarter employment tax return
May Deadlines
May 1 ⭐ CRITICAL
- Florida Annual Report
- ALL Florida LLCs, corporations, and registered entities
- Fee: $138.75 (LLC) / $150 (Corp) on time
- Late fee: $400 additional after May 1
- File at Sunbiz.org
This is the most commonly missed deadline for Florida businesses.
May 15
- Nonprofit Tax Returns (Form 990)
- Tax-exempt organization returns
- Extension available
June Deadlines
June 15
- Q2 Estimated Tax Payment
- Second quarter federal estimated taxes
- Extended S-Corp and Partnership Returns
- If extension filed in March
- Final deadline without penalty
July Deadlines
July 31
- Form 941 (Q2)
- Second quarter employment tax return
- Form 5500
- Annual pension/benefit plan reports
- For employers with retirement plans
August Deadlines
August 1
- Extended Partnership Returns
- Automatic extension deadline (if applicable)
September Deadlines
September 15
- Q3 Estimated Tax Payment
- Third quarter federal estimated taxes
- Extended S-Corp Tax Returns
- Final deadline with extension
- Extended C-Corp Tax Returns
- Final deadline with standard extension
September 18, 2026 (Third Friday)
- Florida Annual Report – Final Grace Period
- Last day before administrative dissolution begins
- Still incurs $400 late fee
- Don’t rely on this—file by May 1
September 30
- Florida Minimum Wage Update
- New minimum wage takes effect
- Update workplace posters
- 2026: $15.00/hour (verify current rate)
- Local Business Tax Receipts
- Many counties/cities require renewal by September 30
- Check your specific jurisdiction
October Deadlines
October 15
- Extended Individual Tax Returns
- Final deadline with extension
- Includes sole proprietor Schedule C
- Extended C-Corp Tax Returns
- With maximum extension
October 31
- Form 941 (Q3)
- Third quarter employment tax return
November Deadlines
November 15
- Extended Nonprofit Returns (Form 990)
- Final deadline with extension
December Deadlines
December 31
- Retirement Plan Contributions
- Last day for some retirement plan contributions
- SEP-IRA can be later with extension
- Annual Review
- Review compliance status before year end
- Prepare for upcoming January deadlines
BOIR-Specific Deadlines
BOIR deadlines don’t follow the calendar year:
| Formation Date | Filing Deadline |
|---|---|
| Before January 1, 2024 | January 1, 2025 (passed) |
| January 1 – December 31, 2024 | 90 days after formation |
| January 1, 2025 onward | 30 days after formation |
| Changes to ownership/control | 30 days after change |
Quarterly Deadlines Summary
| Quarter | Estimated Tax | Form 941 |
|---|---|---|
| Q1 | April 15 | April 30 |
| Q2 | June 15 | July 31 |
| Q3 | September 15 | October 31 |
| Q4 | January 15 (next year) | January 31 (next year) |
How to Track These Deadlines
Digital Calendar Method
Create recurring calendar events:
- Set reminders 30 days, 14 days, and 1 day before each deadline
- Include links to filing websites
- Note what documents you’ll need
Spreadsheet Tracking
Create a compliance spreadsheet: | Deadline | Due Date | Status | Filed Date | Confirmation # | |———-|———-|——–|————|—————-|
Compliance Service
Professional compliance services:
- Track all deadlines for you
- Send reminders
- Handle filings
- Maintain records
Penalties for Missed Deadlines
| Deadline | Typical Penalty |
|---|---|
| Florida Annual Report (late) | $400 fee |
| Florida Annual Report (dissolution) | $400 + $100-150 reinstatement |
| W-2/1099 late to recipients | $50-$280 per form |
| Federal tax return late | 5% per month up to 25% |
| Federal payment late | 0.5% per month + interest |
| BOIR late | Up to $500 per day |
| Employment tax late | Varies, can be severe |
Creating Your Custom Calendar
Build your own compliance calendar based on:
Your Entity Type
- LLC → May 1 annual report
- Corporation → May 1 annual report + corporate tax deadlines
- Sole Proprietorship → Individual tax deadlines only
Your Tax Status
- Pass-through → March 15 / April 15 deadlines
- C-Corp → April 15 deadline
- S-Corp → March 15 deadline
Your Employees
- With employees → Quarterly 941, annual 940, W-2s
- No employees → Skip employment deadlines
Your Location
- Check county/city for local renewal dates
- Most are September 30 but verify yours
Never Miss a Deadline Again
Critical Compliance Services monitors all your compliance deadlines and handles filings before they’re due.
Our services include:
- Deadline tracking
- Filing preparation and submission
- Reminder notifications
- Confirmation documentation
Frequently Asked Questions
What’s the most important deadline for Florida businesses?
May 1 for the Florida annual report. Missing it costs $400 immediately and can lead to dissolution.
Can I get extensions on most deadlines?
Tax returns generally allow extensions (though payment is still due). State filings like the Florida annual report have no extensions—the deadline is fixed.
What happens if I discover I missed a deadline from last year?
File or pay immediately. Penalties are usually based on how late you are, so the sooner you correct it, the lower the penalty.
How do I know which deadlines apply to my business?
It depends on your entity type, tax elections, employees, and location. Our compliance checklist tool can help identify your specific requirements.
Should I file early or wait until the deadline?
Generally, file early. This gives you time to fix problems and avoids deadline stress. The only exception is if you need more time to gather information or funds.