Florida Annual Report filing for LLCs and corporations registered with the Division of Corporations (Sunbiz). Covers the annual report requirement, $138.75 fee for LLCs, filing deadline, late filing penalties, and administrative dissolution risk. Primary source: Florida Statutes Chapter 605 (LLCs) and Chapter 607 (corporations).
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Who must file
Every LLC, corporation, and not-for-profit corporation registered with the Florida Division of Corporations must file an annual report each year to maintain active status.§605.0212, F.S. (LLCs); §607.1622, F.S. (corporations).
When to file
| Item | Detail | Source | |------|--------|--------| | Filing window opens | January 1 of each year | Sunbiz filing instructions | | Filing deadline | May 1 of each year | §605.0212(5), F.S.; §607.1622, F.S. | | Late filing (supplemental fee) | After May 1, $400 supplemental late fee applies | §605.0212(5)(b), F.S. | | Administrative dissolution | If no annual report filed by the 3rd Friday in September | §605.0714, F.S. |See table
How to file
The annual report must be filed electronically through the Division of Corporations website (sunbiz.org). Paper filings are not accepted for annual reports.sunbiz.org
Fees
| Entity type | Annual report fee | Source | |-------------|-------------------|--------| | LLC (domestic or foreign) | $138.75 | §605.0212(5)(a), F.S. | | For-profit corporation (domestic or foreign) | $150.00 | §607.0122(1), F.S. | | Not-for-profit corporation | $61.25 | §617.0122, F.S. | | Late fee (all entity types) | $400.00 | §605.0212(5)(b), F.S. | | Registered agent fee (if changing) | $25.00 | §605.0212(5)(a), F.S. |See table
Note on the $138.75 LLC fee
This is a combined fee. It includes the $100 annual report fee plus the $38.75 registered agent fee when the registered agent remains the same. If the registered agent is changed, the total may differ.§605.0212(5)(a), F.S.
Obligation category: EF (Entity Fees) Functional role: Entity filing Status: Complete
This is a Tier 2 content skill that loads on top of us-tax-workflow-base. It covers the Florida Division of Corporations annual report filing requirement for LLCs and corporations registered to do business in Florida. The annual report is NOT a tax return; it is an informational filing that keeps entity status active with the state.
Tax year coverage. This skill targets reporting year 2025 (report due by May 1, 2025, for entities formed or qualified before January 1, 2025).
The reviewer is the customer of this output. This skill assumes a credentialed reviewer reviews and signs off on the filing. The skill produces working papers and a brief, not the filed report itself.
In scope:
Out of scope (refused):
When to file (See table)
| Item | Detail | Source |
|---|---|---|
| Filing window opens | January 1 of each year | Sunbiz filing instructions |
| Filing deadline | May 1 of each year | §605.0212(5), F.S.; §607.1622, F.S. |
| Late filing (supplemental fee) | After May 1, $400 supplemental late fee applies | §605.0212(5)(b), F.S. |
| Administrative dissolution | If no annual report filed by the 3rd Friday in September | §605.0714, F.S. |
Fees (See table)
| Entity type | Annual report fee | Source |
|---|---|---|
| LLC (domestic or foreign) | $138.75 | §605.0212(5)(a), F.S. |
| For-profit corporation (domestic or foreign) | $150.00 | §607.0122(1), F.S. |
| Not-for-profit corporation | $61.25 | §617.0122, F.S. |
| Late fee (all entity types) | $400.00 | §605.0212(5)(b), F.S. |
| Registered agent fee (if changing) | $25.00 | §605.0212(5)(a), F.S. |
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This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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Review status
Accountant-reviewed
Reviewed by a named licensed practitioner against the stated sources, as general reference material.
Accountant-reviewed
Reviewed by Rob Hoffman · 25 June 2026
A named accountant reviewed this complete Guide version within the stated scope. It is not a guarantee.
View review record →Other Florida computations in the OpenAccountants Tax Library.
Determine filing obligation
- Confirm the entity is registered with the Florida Division of Corporations (search sunbiz.org by entity name or document number). - Confirm the entity's status is Active or Inactive (if inactive, this skill does not cover reinstatement). - If the entity was formed or qualified after January 1 of the current year, no annual report is due until the following year.unsure
Gather required information
The annual report requires the following data points: 1. Entity name (as registered) 2. Federal Employer Identification Number (FEIN) 3. Principal office address (street address required; P.O. Box alone is insufficient) 4. Mailing address 5. Registered agent name and address (must be a Florida street address) 6. Name and address of each manager/managing member (LLCs) or officer/director (corporations) 7. For LLCs: name and address of each authorized person (if different from manager)unsure
Verify registered agent
- The registered agent must be a Florida resident or a business entity authorized to transact business in Florida. - The registered agent's address must be a Florida street address (not a P.O. Box). - If changing the registered agent, the new agent must sign an acceptance.unsure
Complete the filing
- Log in to sunbiz.org annual report filing system. - Enter the entity's document number. - Review pre-populated information and update any changes. - Confirm all manager/member or officer/director information is current. - Pay the filing fee electronically.unsure
Document the filing
- Record the confirmation number provided by Sunbiz. - Save/print the filing confirmation for the entity's records. - Note the filing date for the reviewer brief.unsure
Entity formed mid-year
An LLC formed on July 15, 2024, must file its first annual report by May 1, 2025. The report covers the entity's current information as of the filing date, not a specific fiscal period.§605.0212, F.S.
Multiple LLCs under same ownership
Each LLC is a separate filing. There is no consolidated annual report. Each pays its own $138.75 fee. Flag for reviewer if client has many LLCs -- the aggregate cost may be significant.unsure
Address changes during the year
Address changes can be made on the annual report. If an address changes after the annual report is filed, a supplemental filing ($50 fee) can update the records before the next annual report cycle.unsure
Foreign LLC withdrawing from Florida
A foreign LLC that has filed a certificate of withdrawal is not required to file an annual report for the year following the effective date of withdrawal. However, the annual report for the year of withdrawal is still due.§605.0906, F.S.
Administrative dissolution risk
If the annual report is not filed by the third Friday in September, the entity will be administratively dissolved (LLCs) or revoked (corporations). This means the entity loses its legal authority to transact business in Florida. Reinstatement requires additional fees and filings.§605.0714, F.S.
Disregarded entity status
A single-member LLC that is disregarded for federal tax purposes is still treated as a separate legal entity under Florida law and must file the annual report. The federal tax classification does not affect the Sunbiz filing obligation.unsure
Rendered from the canonical facts model · method attested Jun 25, 2026 (covers the method, not the currency of individual figures). General reference only — confirm with a qualified professional before acting.
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