Florida small business owners face a steady drumbeat of federal and state tax deadlines throughout the year — quarterly estimated payments, payroll deposits, sales tax remittances, and annual return filings. Missing any of these triggers penalties that compound quickly. This complete 2026 tax calendar covers every major deadline Florida small business owners need to track, with notes on extensions and electronic filing requirements.
January 15: Q4 2025 estimated federal income tax payment due (Form 1040-ES for sole proprietors/self-employed; 1120-W for C-corps). January 31: W-2s and 1099-NECs must be furnished to employees/contractors. Form W-2 and 1099-NEC transmittal to SSA/IRS also due January 31 (no extension available). Florida sales and use tax return for December 2025 due January 20. FUTA (Form 940) annual return due January 31.
February 28: Paper 1099 transmittals to IRS due. March 15: S-corporation (Form 1120-S) and partnership (Form 1065) returns due. 6-month extension (to September 15) available — file Form 7004 by March 15. April 15: Individual income tax returns (Form 1040) and C-corporation returns due. Q1 2026 estimated tax payment due. Florida corporate income/franchise tax return (Form F-1120) due for calendar-year C-corps. Florida sales tax due April 20 for March 2025 sales.
June 15: Q2 2026 estimated federal income tax payment due. June 20: Florida sales tax due for May 2026 sales. September 15: Q3 2026 estimated federal income tax payment due. Extended S-corp and partnership returns due (if Form 7004 was filed March 15). September 20: Florida sales tax due for August 2026 sales. October 15: Extended individual income tax returns due (if Form 4868 was filed April 15).
Florida sales and use tax is remitted monthly by most businesses (due the 20th of the following month). Quarterly filing is available for businesses with annual tax liability under $1,000. Annual filing is available for businesses with annual tax liability under $100. Florida offers a collection allowance of 2.5% of the tax collected (up to $30/month) for timely filing — this small discount is forfeited if you file late. Electronic filing (DR-15 online) is required for most Florida businesses.
Federal payroll tax deposits follow a schedule determined by your 'lookback period' tax liability: Next-day depositor (liability ≥$100,000): deposit by the next business day. Semi-weekly depositor (lookback period $50,001–$99,999): deposit by Wednesday or Friday depending on payroll date. Monthly depositor (lookback period ≤$50,000): deposit by the 15th of the following month. Florida has no state income tax, so there are no state payroll withholding deposits — only federal. But Florida's unemployment tax (FUTA/SUTA) has its own quarterly payment schedule (due April 30, July 31, October 31, January 31).
Q1: April 15; Q2: June 15; Q3: September 15; Q4: January 15, 2027. These apply to sole proprietors, partners, and S-corp shareholders who expect to owe $1,000+ in federal tax.
Calendar-year C-corporations must file Florida Form F-1120 by April 1 (not April 15). Extensions are available.
Florida has no personal income tax, so there are no state individual tax return deadlines. The Florida corporate income/franchise tax applies only to C-corporations (and some LLCs taxed as C-corps).
We help Florida small business owners stay ahead of tax deadlines and maximize deductions — year-round planning, not just April.
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