Do individuals, S- Corp, and C Corp have to file state of Florida income taxes?

[tagteam · Accepted solution]

The State of Florida does not levy an individual income tax. 

All corporations (including tax-exempt organizations) doing business, earning income, or existing in Florida must file a corporate income tax return except only S corporations that pay federal income tax on Line 22c of federal Form 1120S must file a Florida corporate income tax return.

See http://dor.myflorida.com/dor/taxes/corporate.html

[bwa]

One additional S-Corporation requirement.  An S-Corporation also does not need to file unless it has been a C-Corporation in the past.  If it has, it needs to file a corporate return the first year it is an S-Corporation to establish that it no longer has a filing requirement.