State tax filing

S corporations are not required to file income tax returns in Florida (F-1120 or F1120-A) unless they owe federal income tax (which generally means they were formally C corporations).

 

See  §220.22(4), Fla. Stat. - http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0200-0299/...

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