Tax Year Prior to 2020: Florida form F-1120 S corp

[acetypists]

Does the Florida F1120 need to be filed for this situation: Always a S corp, no income made in Florida, no entries for line 22, a to c, all ordinary income(loss), line 21, passed to shareholders.  

[WKins2]

Yes, you need to file an F1120S to show the losses on the return. All corporations are required to file a return. 

[Rick19744]

Florida used to require an initial and final S corp return regardless of whether there was any entity level tax due.

@WKins2 is incorrect.  

That is no longer the case.  The only time a Florida S corporation is required to file a return is if there is federal tax due at the S corporation level.  This was changed in 2002.

Florida Tax Information Publication No. 02(C)01-03

Also see the attached link in which this specific question was asked and answered:

https://www.ficpa.org/content/GovernmentalAffairs/LegUpdates/DOR-Tax-Update.aspx

[acetypists]

Thanks for your response and the link.