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Payroll, sales tax and Florida business deadlines

When payroll returns, W-2s and 1099s, Florida sales tax, the Sunbiz report and Form F-1120 are due.

For 2026, Forms W-2 and 1099-NEC go to workers and to the government by February 1, 2027, and each quarterly Form 941 is due the last day of the month after the quarter. In Florida, the Sunbiz annual report is due by May 1, and sales tax is due on the 1st and late after the 20th.

Last reviewed September 23, 2026 · Tax year 2026 · Federal and Florida

A business with employees, contractors, taxable sales or a Florida registration has filings due whether or not it owes income tax. Federal and Florida weekend rules differ. A federal deadline that lands on a Saturday, Sunday or legal holiday moves to the next business day; a Florida deadline moves only where a Florida rule says so.

Federal: Forms W-2 and 1099-NEC

Form W-2 goes to each employee, and Copy A goes to the Social Security Administration with Form W-3. Form 1099-NEC goes to each contractor and to the IRS. The Code sets January 31 for all of them. January 31, 2027 is a Sunday, so the 2026 forms are due Monday, February 1, 2027, the date the 2026 Form W-2 instructions give. What each form reports is in What are W-2 and 1099 forms?

Federal: payroll returns

Form 941 reports each quarter's withheld income tax and Social Security and Medicare tax. It is due the last day of the month after the quarter ends. If you deposited the quarter's tax in full and on time, you may file by the 10th day of the second month instead.

  • July to September 2026. Month-end date: October 31, 2026 (Saturday). Due: November 2, 2026.
  • October to December 2026. Month-end date: January 31, 2027 (Sunday). Due: February 1, 2027.
  • January to March 2027. Month-end date: April 30, 2027. Due: April 30, 2027.
  • April to June 2027. Month-end date: July 31, 2027 (Saturday). Due: August 2, 2027.
  • July to September 2027. Month-end date: October 31, 2027 (Sunday). Due: November 1, 2027.

Form 940, the annual federal unemployment (FUTA) return, is due January 31 of the following year, with the same 10-day extension when every deposit was on time. The 2026 return is due February 1, 2027.

Florida: sales and use tax

Sales tax for a period is due on the 1st of the next month and late after the 20th. The Department assigns a monthly, quarterly, semiannual or annual filing frequency based on the tax you remit, and you file for every period, even one with no tax due. A mailed return is on time if postmarked by the 20th, or by the next workday when the 20th is a Saturday, Sunday or legal holiday. An electronic payment must be initiated, with a confirmation number, by 5 p.m. ET on the business day before the 20th.

Florida: the Sunbiz annual report

Every LLC and corporation registered with the Florida Division of Corporations, including an out-of-state company, files an annual report each year after the year it registered, between January 1 and May 1. A report filed after May 1 carries a $400 late charge on top of the fee. Sunbiz states that nonprofit corporations are not subject to it.

Florida: corporate income tax return

Florida has no personal income tax, but it taxes corporations. Form F-1120 is due on the later of the 1st day of the 5th month after the tax year ends or the 15th day after the federal return's due date without extension. For a calendar-year 2026 C corporation the federal return is due April 15, 2027. Fifteen days later is April 30, so the later date is May 1, 2027, a Saturday. A return postmarked the next business day, Monday, May 3, 2027, is on time.

Florida: tangible personal property

If your business owns equipment, furniture or other tangible property on January 1, Form DR-405 is due to your county property appraiser by April 1. Up to $25,000 of assessed value is exempt if the return is filed on time, and once a return shows $25,000 or less, later returns are waived until the value goes over.

The federal income tax dates for a business are in Federal income tax deadlines for businesses.

Sources

  1. IRC § 6071, time for filing returns (Forms W-2 and nonemployee compensation)
  2. IRC § 6051, receipts for employees (Form W-2)
  3. IRC § 6041, information at source (statements to payees)
  4. IRC § 6072, time for filing income tax returns
  5. IRC § 7503, time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
  6. Treas. Reg. § 31.6071(a)-1, time for filing employment tax returns
  7. IRS, 2026 General Instructions for Forms W-2 and W-3
  8. IRS, Instructions for Forms 1099-MISC and 1099-NEC
  9. IRS, Instructions for Form 941
  10. IRS, Instructions for Form 940
  11. Florida Constitution, art. VII, § 5 (no tax on the income of natural persons)
  12. Florida Statutes § 212.11, sales tax returns
  13. Florida Statutes § 212.15, when sales tax is due and delinquent
  14. Florida Department of Revenue, Sales and Use Tax
  15. Florida Statutes § 605.0212, LLC annual report
  16. Florida Statutes § 607.1622, corporation annual report
  17. Florida Statutes § 607.193, supplemental corporate fee and $400 late charge
  18. Florida Division of Corporations (Sunbiz), Annual Report
  19. Florida Statutes § 220.222, corporate income tax returns, time for filing
  20. Florida Department of Revenue, Form F-1120N instructions (corporate income/franchise tax)
  21. Florida Statutes § 193.062, dates for filing property returns
  22. Florida Statutes § 196.183, tangible personal property exemption
  23. Florida Department of Revenue, Tangible Personal Property

This article is general educational information, not tax, legal, or accounting advice, and does not create a client relationship. Tax law changes and depends on your specific facts. Information is current as of September 23, 2026 for tax year 2026; verify before acting. Consult a qualified CPA, EA, or attorney about your situation.

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