Do I need to file a state tax return for S Corp in Florida?

[Plarka]

It's my understanding that S Corps are exempt from state income tax.  Does that mean I don't need to file a state tax return? I got to the end of my Turbo Tax Business and it's giving me the choice to file the state return and pay $55.  Do I need to do this??

[Anonymous_ · Accepted solution]

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/...

[MaryK4]

You are required to file if you are an S corporations that pay federal income tax on Line 22c of Federal Form 1120S.

See Florida Corporate Income Tax.