United States · Florida

Annual report filing for a Florida corporation

Florida corporations file an Annual Report with the Department of State (Sunbiz) under Fla. Stat. § 607.1622 by May 1 each year. The fee is $150, and missing the deadline by even one day triggers a $400 late fee, the highest of any US state.

Governing statute
Florida Business Corporation Act, Chapter 607
Fla. Stat. § 607.1622Annual report required
Filing authorityFlorida Department of State, Division of Corporations (Sunbiz)
FormAnnual Report, online at sunbiz.org
DeadlineMay 1 each year
Filing fee$150
Late consequences$400 late fee after May 1; administrative dissolution in September
ReinstatementFla. Stat. § 607.1422 anytime
At a glance
  • Filed with the Florida Department of State, Division of Corporations (Sunbiz)
  • Fee $150 if filed by May 1; $400 late fee added immediately after
  • Due May 1 every year, regardless of fiscal year end or anniversary
  • Confirms registered agent, principal office, directors, and officers
  • Failure to file by mid-September results in administrative dissolution

What Fla. Stat. § 607.1622 requires

Section 607.1622 of the Florida Business Corporation Act requires every Florida corporation to file an annual report with the Department of State by May 1 each year. The report confirms the corporation's registered agent, principal office, mailing address, and the names and addresses of all directors and officers. The current filing fee is $150, paid online through sunbiz.org.

The May 1 deadline and the $400 late fee

Florida is unusual in imposing a fixed-day deadline (May 1) for all corporations, regardless of fiscal year or anniversary, combined with a substantial late fee. If the annual report is not filed by May 1, a $400 late fee is added immediately. This is the highest late fee imposed by any US state for routine corporate annual filings. The fee does not escalate further over time, but it cannot be waived absent extraordinary circumstances.

Administrative dissolution in September

If the annual report remains unfiled by mid-September (typically the third or fourth Friday), Florida administratively dissolves the corporation under Fla. Stat. § 607.1421. Once dissolved, the corporation cannot conduct new business, though it can wind up. Reinstatement under § 607.1422 is available without a time limit, but requires filing all missing annual reports plus the $400 late fees for each, plus a $600 reinstatement fee, which makes reinstatement an expensive proposition.

What's distinctive about Florida

Florida's combination of a fixed-day deadline, high late fee, and high reinstatement cost makes calendar discipline particularly important. For corporations registered in multiple states with anniversary-based deadlines, the Florida May 1 deadline should be the controlling early-warning date. Florida also requires director address disclosure (unlike Delaware), which limits the use of nominee director arrangements for privacy. For corporations with operations in Florida and incorporation in Delaware, the Florida foreign-qualification filing has its own annual obligations on the same May 1 timeline.

In Octelligence
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