What Taxes Does an LLC Pay in Florida?
Florida is one of the most tax-friendly states for LLCs. If you are an owner of an LLC in Florida or are planning to open a new LLC in Florida you must know the taxes that an LLC pays in Florida.
This video is intended for educational purposes and should not be taken as legal or tax advice. You should consult with your financial professionals about your unique financial situation before acting on anything discussed in these videos. Freedomtax Accounting and Multiservices Inc. is providing educational content to help small business owners become more aware of certain issues and topics, but we cannot give blanket advice to a broad audience. Freedomtax Accounting and Multiservices Inc. or its members cannot be held liable for any use or misuse of this content.
LLC Taxes in Florida
As a small business owner, you understand the importance of minimizing your taxes. That’s why understanding the LLC taxes in Florida is essential. Florida is a very tax-friendly state for LLCs; however, there are certain taxes your LLC must pay. A Certified Public Accountant (CPA) can help you maximize your tax advantages.
When forming an LLC in Florida, you should be aware of the different taxes you will be required to pay. These can include federal income tax, state income tax, corporate income tax, sales tax, and self-employment tax. There may be other taxes you need to pay depending on the type of LLC you have. The Florida Department of Revenue is responsible for collecting taxes for tax purposes. They also provide information on filing income tax returns and other business tax returns. Knowing the taxes you need to pay and filing them correctly is important for your business.
Overview of LLC Taxes in Florida
The types of taxes that Florida LLCs must pay include Florida corporate income tax, personal income tax, sales and use tax, and reemployment tax. LLCs may also be subject to federal income tax, depending on their circumstances. Business owners should be aware of the additional taxes that may be required outside of Florida. The tax rate and filing requirements may vary depending on the type of business entity.
C corporations must file a separate Florida corporate income tax return and are subject to corporate income tax rates. LLCs classified as a corporation may also need to file a corporate income tax return.
Types of Taxes
When starting a business in Florida, there are many taxes to keep in mind. Types of taxes that may apply to a Florida LLC include corporate tax, income tax, reemployment tax, sales tax, and local taxes. Limited liability companies that are owned by a single member may be classified as a corporation for federal income tax purposes, and the LLC must file a corporate income tax return with the Florida Department of Revenue.
LLCs in Florida that are owned by more than one member may be classified as a partnership for federal income tax purposes, in which case each member is required to file their own personal income tax return. Business entities that are based outside of Florida may be subject to Florida taxes, depending on the type of business activity.
With regard to filing requirements, LLCs in Florida are required to pay taxes on both the state and federal levels. When starting an LLC in Florida, the business must file a Florida Corporate Income Tax Return – Form F-1120 – and a federal income tax return, Form 1120. Depending on how the LLC is owned and classified, the LLC may be required to pay federal income tax and the Florida business tax.
Single-member LLCs, for example, are considered a disregarded entity and must pay federal income tax on their business income. On the other hand, LLCs classified as a corporation will be taxed as a C corporation and must file corporate income tax returns. In addition to corporate income tax, LLC members may be required to pay taxes on their personal income.
Moving on from the types and filing requirements of taxes for LLCs in Florida, let’s talk about due dates. Businesses must pay taxes throughout the year, which means keeping track of when taxes are due. LLCs in Florida must pay taxes at both the state and federal level. For example, LLCs set up in Florida must file a federal income tax return each year, as well as pay the Florida state income tax and Florida reemployment tax.
Additionally, LLCs may be subject to local taxes such as sales and use tax, and the Florida Department of Revenue offers corporate income tax incentives to small businesses in Florida. The due dates for filing taxes depend on the type of LLC.
Income taxes include Federal and State taxes, Self-Employment Tax, and Capital Gains Tax. To begin, Federal taxes are imposed on income earned by individuals and businesses, and are collected by the Internal Revenue Service (IRS). State taxes are imposed by state governments, and vary by state.
For example, if you start an LLC in Florida, you would be taxed in Florida and may need to pay State Income tax. The Florida Department of Revenue regulates the collection of State Income Tax in Florida. The LLC would be classified as a corporation, and would be required to pay both Federal and State Income Taxes.
Federal and State Income Taxes
As a necessary part of running a LLC in Florida, understanding the Federal and State Income Taxes that the business may be subject to is important. The Florida Department of Revenue will classify the LLC and determine how it will be taxed. An LLC is not taxed directly but its owners must pay taxes on profits.
LLCs that are owned by one person can file personal income tax returns, while LLCs with multiple members are classified as a partnership and must file federal income tax returns. Florida offers a convenient online filing system, but LLCs that do business outside of Florida must be aware of the income tax laws of the other states. All businesses set up in the state of Florida, including LLCs, must file corporate income tax returns with the Florida Department of Revenue.
Moving on from overviewing LLC taxes in Florida, let’s move on to income taxes. The most common type of income tax for LLCs is the self-employment tax, which applies to owners of single-member LLCs, as well as LLCs classified as partnerships or corporations. The LLC itself does not pay self-employment taxes; instead, the owners are responsible for paying the self-employment tax on their share of the LLC’s profits.
This tax is filed on the individual’s income tax return, and is paid to the Florida Department of Revenue. Self-employed persons, such as the owners of an LLC, are subject to the federal self-employment tax. This tax is used to fund Social Security and Medicare benefits.
Capital Gains Tax
After gaining an understanding of the various taxes the Florida Department of Revenue requires LLCs to pay, it is important to also know about the capital gains tax on profits made by an LLC. Florida will classify an LLC as a corporation or partnership, depending on the number of members, and will be taxed accordingly.
The owner of an LLC may be subject to individual income tax on profits, and members of the LLC may be required to pay taxes on their personal income. A small business in Florida may be subject to local taxes, and a business set up outside of Florida may be required to pay Florida sales and use tax.
When it comes to Sales Taxes, there are several considerations, such as Sales and Use Tax, Taxable Services, and Sales Tax Credits. The Florida Department of Revenue (DOR) will classify an LLC as either a corporation for tax purposes or as a disregarded entity.
A single-member LLC is considered a disregarded entity and will not be taxed as a separate entity; the business income simply passes through to the individual income tax return. However, if the LLC is classified as a corporation, then the LLC will be taxed as a corporation and must file their own tax returns.
Sales and Use Tax
The Florida Department of Revenue (FL Dept) regulates the sales and use tax for LLCs, partnerships, and corporations classified as doing business in the state. Any LLC classified as a single-member LLC, partnership, or corporation must register with the FL Dept for sales tax purposes. The business is set up to collect and remit taxes on the goods and services they provide. When an LLC is classified as a corporation, it is required to pay the Florida corporate income tax, regardless of where the LLC is located outside of Florida.
It is important for business owners to know about Florida sales and use taxes. The sales tax rate varies by county, however, the state itself sets the rate of 6%. These taxes are applicable to tangible personal property and certain services.
Having discussed income taxes, let’s move on to another important type of tax: sales taxes. Sales and use taxes are collected by the Florida Department of Revenue on taxable services, and the rate of such taxes can vary depending on the location of the buyer and seller. Generally, a single-member LLC or Florida partnership may be required to collect and remit sales tax, but a Florida LLC does not pay sales taxes on its own behalf.
On the other hand, a Florida corporation must both collect and remit sales tax. An LLC classified as a corporation for federal income tax purposes may also have to collect and remit sales taxes, even if the LLC is owned by a single individual. Sales taxes also apply to transactions outside of Florida.
Sales Tax Credits
Moving away from income taxes, sales taxes are equally important to consider. In Florida, the Florida Department of Revenue requires businesses to pay a sales and use tax on their taxable services. However, one of the most important elements to consider when it comes to sales taxes are sales tax credits.
A sales tax credit is a reward the state of Florida offers to businesses that meet certain criteria, allowing them to reduce or eliminate their sales tax liability. For instance, a single-member LLC operating outside of Florida may be eligible for a sales tax credit. Additionally, a business owner may be able to take advantage of sales tax credits through the Florida Department of Revenue if they meet the criteria.
Excise taxes are a type of tax levied on certain goods and services. In Florida, these taxes are imposed by the Florida Department of Revenue and include tangible personal property tax, motor fuel tax, and excise tax credits.
Tangible personal property tax is a tax on items that have physical form such as furniture and cars. This tax applies to purchases made both in and outside Florida. Motor fuel tax is a tax imposed on the sale of gasoline and diesel fuel. This tax is primarily applied to businesses such as single member LLCs.
Tangible Personal Property Tax
Moving on from sales taxes, Excise Taxes are also imposed by the Florida Department of Revenue. One such form of Excise Tax is the Tangible Personal Property Tax, which is imposed on items such as furniture, fixtures, equipment, machinery, and other physical items that are owned by someone and used in a business.
While this tax is paid to the county in which the business is located, it is collected by the Florida Department of Revenue. The amount of the tax is determined by the assessed value of the item, which is based on its market value. Businesses must file an annual return to report these taxes and the money collected is used to fund various local government services. The Florida Department of Revenue can provide more information regarding filing requirements and the collection of Tangible Personal Property Tax.
Motor Fuel Tax
To add to the already extensive list of taxes, there is Motor Fuel Tax. This tax is imposed by the Florida Department of Revenue and is a type of excise tax that is assessed on motor fuel sold within the state. Motor fuel tax is collected from the distributor who delivers the fuel to the service station or other retail outlet. The distributors are required to pay the motor fuel tax to the Florida Department of Revenue when they report their Florida sales tax or other taxes.
The tax rate depends on the type of fuel being sold and can be as high as 41 cents per gallon. This tax is a major source of revenue for the state and helps fund road construction, maintenance, and repair projects. As a CPA, it is important to be aware of the motor fuel tax and its implications for businesses.
Excise Tax Credits
As an alternative to sales taxes, many states also impose excise taxes. One type of excise tax is the tangible personal property tax, which is imposed on goods like furniture, electronics, and other tangible items. Another type of excise tax is the motor fuel tax, which is imposed on gasoline and other fuels used in motor vehicles. Finally, there is the excise tax credit, which can be used to reduce the amount of taxes that businesses have to pay.
In Florida, the Department of Revenue administers the excise tax credits for businesses. Companies may be eligible for credits related to specific activities, such as providing services to specific types of individuals, using renewable energy sources, or creating jobs that meet certain requirements.
Enterprise Zone Program
The Florida Department of Revenue administers the Enterprise Zone Program, which provides tax credits and incentives to qualifying businesses. To be eligible for the program, businesses must meet certain criteria, such as job creation, capital investment, and the location of the business. The program is designed to benefit businesses that are located in economically distressed areas of the state and encourage job growth and investment in these areas. Businesses that qualify for the program can receive tax credits and other incentives to help lower their overall tax burden and make investments in their businesses.
Tax Credits & Incentives
Having discussed the importance of excise taxes, the next step to consider is how the state of Florida offers tax credits and incentives to qualifying businesses through its Enterprise Zone Program. This program provides incentives such as tax credits, job tax credits, and refunds that can be applied to businesses operating within designated areas. These credits and incentives are designed to stimulate business activity and promote job creation.
The Florida Department of Revenue is responsible for determining a business’ eligibility for these credits and incentives. To qualify for one of the Enterprise Zone Program’s incentives, a business must meet specific criteria, such as being a new business, or creating a certain number of new jobs. Furthermore, the business must be a legitimate company with a valid business license and be engaged in activities that are beneficial to the community.
Transitioning from the discussion of excise taxes, the Enterprise Zone Program provides tax credits and incentives to qualifying businesses. It is important to understand which businesses are eligible for the program in order to take advantage of the benefits. The Florida Dept of Revenue outlines a number of criteria that must be met in order for a business to be considered qualified.
To begin, the business must be a permanent establishment, meaning it has to be physically located in the targeted area and have a physical address. Then, the business must be a for-profit organization, meaning it must be registered under Florida’s business statutes and must be in compliance with all applicable laws.
A unique way for businesses to save money and gain advantages is through participating in the Enterprise Zone Program. To be eligible, businesses must meet certain criteria, such as being located in designated economically depressed areas and meeting certain hiring requirements. Businesses that qualify may enjoy tax credits and incentives such as tax exemptions, discounted utility rates, and job training reimbursements. These credits can greatly reduce the overall costs of operating a business, making it more profitable and competitive.
To determine eligibility, the Florida Department of Revenue reviews the applications and evaluates the location, size, and type of business. Enterprises that meet the program’s requirements can benefit from the reduced costs and other incentives.
Maximizing Your Tax Advantages
Maximizing your tax advantages requires an understanding of available tax planning strategies and professional advice. Utilizing tax credits can help bring down the cost of your taxes and maximize your tax return. Tax planning strategies such as deferring income or taking advantage of deductions can help reduce your taxable income.
Consulting a professional CPA can help you identify areas where you may be able to save on taxes. They can also help you understand the full range of credits available so you can make the most of your tax return. Utilizing tax credits can provide an added bonus by reducing the amount of taxes you owe.
Tax Planning Strategies
Having discussed the Enterprise Zone Program and its tax advantages, it is important to consider other tax planning strategies. Effective tax planning is an art that requires staying up to date with the changing tax laws, and a professional accountant or CPA can provide important advice and guidance. Utilizing available tax credits and deductions can help to minimize the amount of income taxes owed.
It is also important to consider the implications of different scenarios, such as the tax consequences of selling a business or the tax implications of making investments. Knowing the appropriate steps to take and when to take them can be invaluable.
Having considered the Enterprise Zone Program, it’s now time to focus on the importance of professional advice for tax planning. To maximize one’s tax advantages, enlisting the help of a Certified Public Accountant (CPA) can provide invaluable assistance. CPAs are experts in the intricacies of the tax code and can ensure that all deductions and credits are taken advantage of. They are also up to date on the latest changes in tax law, so they can ensure that one’s taxes are filed correctly and on time.
CPAs can provide advice on the best strategies for reducing one’s overall tax liability, as well as guidance on the most efficient ways to manage one’s finances. Additionally, CPAs are invaluable resources for answering questions specific to one’s individual tax situation.
Utilizing Tax Credits
Having discussed the Enterprise Zone Program, let’s move onto utilizing tax credits, a powerful tool for tax savings. Tax credits are different from deductions, as they are a dollar-for-dollar reduction of the total amount of taxes owed. Depending on your situation, you may be eligible for a variety of credits, including credits for energy efficiency, dependent care, retirement savings plans, and more.
It is important to research the various credits you may be eligible for, as well as the rules associated with each. For instance, the energy efficiency credit is available for those who purchase certain energy-efficient products, such as windows, insulation, and HVAC systems.
Creating an LLC in Florida comes with a variety of taxes. From income and sales taxes to enterprise zone programs, understanding how your LLC will be taxed in the state is essential to maximizing your tax advantages. It is important to contact a Certified Public Accountant (CPA) to ensure you are filing all the required returns and taking advantage of all the available tax incentives.
Additionally, you will want to be aware of the different types of taxes and exemptions available in the state, as well as the federal tax requirements that apply to LLCs. With the right guidance, you can ensure your LLC is set up to minimize your tax burden and maximize your profits.
Did you know that Florida is a very tax-friendly state for LLCs? So, if you have an LLC or are planning to open up an LLC, you should know that even though Florida is a tax-friendly state for LCS, there are some state taxes that your LLC is going to have to pay in the state of Florida. That’s what we’re going to talk about in this video. Hello from Freedom Tax Accounting are an accounting firm where we have been providing quality tax and accounting services now for over 20 years. If you’re new to this channel, we provide strategies for small business owners, so they can achieve their financial goals. If that’s a topic that you like, please subscribe to our channel.
Now in this video, we’re going to give you a class on the different types of taxes that LLC s do have to pay in the state of Florida. Okay, now, if you’re planning on opening up an LLC in Florida, we always recommend that you take a consultation first, because the pending on your case, there are several legal and there are several tax structures available for you. And you should talk to a tax professional or a legal professional. So, you know that you’re getting the best tax and legal structure for your business. Here at Freedom Tax, we do provide that consultation. So, if you’re interested in opening up a business in the state of Florida, please contact us, visit our website at freedom tax, FL com, schedule your initial consultation, and we will evaluate your case and provide assistance in designing the best legal and tax structure for your specific case.
Now, as mentioned, Florida is a very, very tax-friendly state for small businesses. But you do need to be aware that there are some taxes that your LLC is going to pay in the state of Florida now in every state, not only Florida. So, if you open up an LLC, in any of the US states, not only Florida, you have to keep in mind that there are three main government agencies that you may have to report taxes to.
Number one, that is the federal government meaning the IRS. So, no matter in which state you open up an LLC, you will always have to report taxes at a federal level to the IRS. There’s also the state level, depending on the state that you operate your business, you may have state taxes, and you may not have state taxes. Also, there are some counties depending on the county that your LLC is located in, you may even have to pay county-based taxes or reporting. So, you should work with a local CPA or a professional to let you know exactly what taxes or reporting your business has, depending on the state and county that your business operates in.
Now, in terms of LLC, federal taxes, because in this video, we’re only going to concentrate on Florida state taxes. But every LLC has to file and report its federal tax return. We did a video called the Five Ways an LLC can File Taxes. So, if you want detailed information on how your LLC files taxes in front of the IRS, this is the video that you should look at, look at our playlist. Watch it because you’re going to get very good information on how your LLC pays taxes on a federal level.
Okay, now, let’s go into taxes in Florida. Alright, so in the state of Florida, there is no state income tax on individuals. So, Florida, Florida does not have a state income tax for individuals. Okay. And that’s very important because you’re going to see how that affects your LLC taxes. Okay. But Florida Yes does have a sales tax. Okay. There are some states that don’t have a sales tax, but Florida does have a state sales tax, which right now is 6%. But we’re going to give you more details later on in this video. Florida does have a state income tax on corporations. Now you may say, well, I don’t have a corporation, I have an LLC. But remember, your LLC may file taxes as a corporation, so your LLC may pay corporate taxes. And we’re going to go more into that detail further along in this video. Okay, and Florida Yes, does have state property taxes.
Now, if you’re an LLC that is using the LLC to buy a rental property, real estate, then your LLC will be subject to state property taxes, which we will go into detail later on in this video. Okay. Now, depending on your LLC tax structure, that will affect the type of taxes that your LLC is going to pay in the state of Florida. Okay, why when you open up an LLC, as with one owner, okay, so if you open up an LLC with only one owner, the IRS gives an automatic designation for taxes saying that that LLC is going to file taxes as a sole proprietorship. So, your LLC is going to file taxes under Schedule C, or Schedule E, if it’s rental income, but even though that the sole proprietor is the automatic designation for taxes, your LLC has the capacity, you can tell the IRS that you want your LLC to pay taxes as an S Corp. Or as a C Corp. Alright, so that’s if your LLC has one owner, single-member LLC. But if your LLC has two or more owners, the IRS automatically says that your LLC is going to file taxes as a partnership under form 1065. And you have the same election capacity, you can tell the IRS that you want your partnership to file as an S Corp. Or as a C Corp. Okay, S Corp file under form 1120 s and C corpse file under 1120. So, your LLC can file taxes. One as a Schedule C two as a Schedule II, three, as an S Corp. For as a C Corp, or 5 as a partnership. So, your LLC can file taxes in five different ways. And remember the video that I told you to see this one, the five ways an LLC can file taxes, we go into detail about how each tax structure affects your taxes. Okay, but that’s not the topic in this video right now.
So, depending on how your LLC files taxes, it will affect the taxes your LLC pays in Florida. So, let’s take the first-way Schedule C. Okay, the Schedule C, the net profit gets reported inside your personal tax return which is form 1040. And the net profit of the Schedule C no state tax. Okay. So, on Schedule C, your net profit gets reported on your personal tax return and since you are that personal income now, then you pay no state taxes on the net profit of your LLC. You do pay federal taxes but you do not pay state income tax. If you file under Schedule E as rental income for under real estate. Your net profit also gets reported on your personal tax return form 1040. So now this is individual income. So, no state tax, no state income tax. Okay. You do pay federal tax but you do not pay state income tax. If your LLC files as a partnership form 1065 the net profit of the partnership also get reported on the owners of the partnership personal tax return, meaning no state tax, either. Okay. Once again, you do pay federal tax but no state income tax.
Now, if your LLC files as an S corporation, which is a very popular option for LCS, the net profit of the S corporation also gets reported on the owner’s personal tax return form 1040, meaning that the S corporation has no state income tax. Okay, so that if your LLC files, Schedule A, Schedule C, Schedule E 1065 partnership, and 1120 S corporation, your LLC will pay no state income tax from the net profit reports.
Now, if your business files as 1120, which is a C Corp. Right, meaning that your LLC files taxes as a corporation, your LLC legally is an LLC, but for tax purposes as a corporation. Now, this is different because their net profit of 1120 is not reported on the owner’s personal tax return. So then net profit of your LLC, if it files under 1120. Yes, it is the subject. Yes, it pays state corporate tax. Okay, which will give you more details after this slide. Okay. So, if your LLC pays taxes, filed taxes under form 1120, it is taxed as a corporation, Florida, yes has state corporate taxes.
Okay. Now, this is the Florida corporate tax rate. Now the good thing about the corporate tax rate is that the first $50,000 in net profit is exempt from corporate income tax. So, let’s say that your LLC has a net profit of $70,000. The first $50,000 don’t pay the corporate tax rate. So, you only pay taxes from $20,000. Because $20,000 is the difference over $50,000 if your LLC has a $70,000 net profit at the end of the year, okay? So that’s very good because the first $50,000 net profit, not gross income, and net profit is exempt from corporate income tax.
Now, until 2019, so any corporate tax from 2015 1617 until 2018, the corporate tax rate is 5.5%. From 2019 to 2021, then the corporate tax rate is 4.458%. And from 2022 forward, the corporate tax rate is 5.5%. So, that’s how the corporate tax rate works in the state of Florida. Okay, but remember, your LLC will only pay corporate taxes if it files taxes on their form 1120, which is you have converted the tax filing requirement of your LLC as a corporation. Now, another tax that your LLC may have to pay is the Florida sales tax. Okay.
Now, most services don’t have to charge sales tax to their clients. For example, if you do consult, accounting, bookkeeping, services, okay. Those services don’t require that you charge your client’s sales tax. But if you sell tangible products and other services in more detail.
But mostly if you sell tangible products, if you have a store, if you sell equipment, if you sell products online, you are selling a tangible product. And then yes, you have to charge sales tax to your customers. Now Florida has a flat state sales tax of 6%. But depending on the county that your business is in, the county may have an additional sales tax. For example, here where our offices at Osceola County in Florida. Osceola County sales tax is 1.5%. So, businesses in Osceola County in Florida that sell tangible products need to charge their clients 6% plus 1.5%, the county tax for a total of 7.5% sales tax. Okay, so depending on the county that your business is located at, then you may have to charge your customers additional county sales tax.
Now, in theory, your LLC doesn’t pay this tax, because remember, the sales tax is something that you are charging your customer, your customer is the one paying the sales tax, but that money is going into your business bank account, but you then have to pay that to the state. So, technically, your business is not paying the sales tax is just that you’re collecting from your clients, and you’re then providing that payment over to the state. Okay.
Now, sales tax has very different rules. Depending on the type of business you have pending on what your business does, your business may have to charge sales tax, or it may not have to charge sales tax. For that, you can consult the Florida Department of Revenue website, which is Florida revenue calm, or you can call our office to schedule an initial consultation. And in that consultation, we will determine if your business does have to pay sales tax in the state of Florida. Okay. Now, the last tax that your LLC may have to pay is property taxes. So, if your LLC has real estate, right, if your LLC owns a building, or if your LLC buys real estate properties for rental income, then properties in Florida do pay for property tax.
Now depending on the location of the property, the property does have different property taxes. Now, on average, Florida’s average real estate property tax rate is zero point 98% which is lower than the US average which is 1.8%. Okay, so once again, Florida is once again, a very tax-friendly state for LLCs. So basically, those are the taxes that your LLC needs to keep in mind when operating in the state of Florida. Remember that if you want a consultation about the LLC that you already created, or if you want to open up a new LLC in the state of Florida, we always recommend that you have a consultation with a professional so they can study your specific case. So, you make sure that you have the best tax and legal structure for your business. This is our contact information. So, you can schedule your initial consultation.
Now remember that Freedom Tax is part of Freedom Group, which we are a group of four companies where we not only do tax and accounting, we do immigration, we do real estate, we do insurance and financial planning so you can we are able to help you in many, many ways.
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