Miami Business Filing Deadlines & Ongoing Requirements

Annual federal income tax return (extensions available via Form 7004 / 4868).

Free, one-time federal tax ID needed for tax filings, payroll and bank accounts.

Businesses holding property that has gone unclaimed — uncashed payroll or vendor checks, customer credits and refunds, unused gift cards, deposits — must report and turn it over to the state each year, after sending the owner a due diligence notice before the deadline. The annual report and payment are due April 30 for general property. A negative report is required even when the business holds nothing. The state's portal gives April 30; the national directory says May 1. Which state's law applies depends on the owner's last known address, or the business's state of incorporation when there is none, so a business can owe reports to several states.

Fee: $138.75. Required to keep the entity in good standing.

A person or service with a physical Florida address to receive legal notices and service of process; listed with Florida Division of Corporations (Sunbiz).

Corporate income tax (C corporations only; no individual income tax).

If personal information of residents of the state is acquired without authorization, notify affected residents within 30 days of discovering the breach and the Attorney General if 500 or more residents are affected (Fla. Stat. 501.171). This is an event-driven duty, so it has no calendar date. Sources in the PR describe the state's rule in different words; check the statute for the exact trigger and content of the notice.

Florida tangible personal property tax returns (Form DR-405) are due to the county property appraiser by April 1, even if the business owes nothing, to claim the exemption. The return goes to the county property appraiser.

Miami-Dade County issues a business tax receipt through its Tax Collector. Florida law makes the receipt payable by September 30 (late penalty 10% for October, then 5% more each month, up to 25%). The tax year runs October 1 to September 30. Apply and renew online through BTExpress; fees depend on business type and location. Businesses inside a city generally need both a city and a county receipt. Applicants must attest they do not do business with Cuba in violation of federal law (Florida Statutes 205.0532).

Businesses located in the City of Miami need a city business tax receipt; receipts expire September 30 each year.

Businesses within a municipality must hold both the city and the county local business tax receipt; the tax year runs October 1 – September 30.

Florida counties and cities each issue a Local Business Tax Receipt (renewed annually by September 30).

The commercial space must be approved for its intended use before operating.

Withheld income tax, Social Security and Medicare, plus employer share, via EFTPS.

Quarterly reconciliation of wages and payroll taxes.

Annual FUTA return and payment.

Wage statements to employees and transmittal to the SSA.

Employment eligibility verification, retained for 3 years after hire or 1 year after termination.

Employers must post the FLSA minimum wage, FMLA (50+ employees), EEO, OSHA, USERRA and related notices in a conspicuous place.

Employer account for state unemployment insurance contributions.

Quarterly wage report and contribution payment. Florida taxes the first $7,000 of each employee's wages (2026); new employers pay 2.7%, and experience-rated rates range from 0.1% to 5.4%.

Federal law requires reporting each new hire within 20 days of hire (some states require sooner).

State minimum wage, unemployment insurance, workers' compensation and anti-discrimination notices must be posted where employees can see them.

Required at: 4 employees (1 in construction).

Employers with more than 10 employees keep Forms 300 and 301 for work-related injuries and illnesses, and post the Form 300A summary for the previous year at each establishment from February 1 through April 30. Records are kept five years. Report a work-related fatality within 8 hours and an inpatient hospitalization, amputation or loss of an eye within 24 hours.

Applicable large employers (50 or more full-time employees, counting part-time hours as full-time equivalents) give each full-time employee a Form 1095-C. The January 31 deadline is extended automatically by 30 days, to March 2 in most years (March 1 for the 2026 forms).

The transmittal Form 1094-C and each Form 1095-C are due to the IRS at the end of February on paper or March 31 electronically; employers filing 10 or more information returns in total must file electronically. Penalties apply per late or incorrect form.

Florida requires private employers with 25 or more employees to use E-Verify for each new hire and certify compliance on the annual reemployment tax return (section 448.095); a 2026 bill would extend this to all employers.

Private employers with 100 or more employees file annually through the EEOC's online system; federal contractors with 50 or more employees and certain contracts have also filed. The EEOC sets each year's window (the 2024 report was due June 24, 2025, with no extensions), so check its data collections page.

Establishments with 250 or more employees submit their Form 300A summary through OSHA's Injury Tracking Application by March 2. Establishments with 20 to 249 employees in designated higher-hazard industries must also submit the summary, and those with 100 or more in the most hazardous industries submit Forms 300 and 301 data.

Quarterly estimated payments by owners on business income (Form 1040-ES), including self-employment tax.

Required for each non-employee paid $2,000 or more in the year (payments made after 2025).

Required before making taxable sales; register with the state tax agency.

Collect sales tax from customers and remit on the filing frequency assigned by the state. Local sales taxes are collected and remitted on the same state return; the rate depends on the delivery location.

Home-based businesses need a home occupation permit and must comply with zoning limits (signage, customers, employees).

Florida registers assumed names at the state level.