My husband's a self-employed business owner in Florida. He has no tangible personal property. Must he file state or local tax returns, or just our joint federal return?

[dinaspek]

The business income is under 1K right now, only business-related property he owns is a few leashes and chew toys he uses for training (he's a dog trainer). He doesn't lease or rent any property for business and he doesn't pay any employees.

[MichaelL1 · Accepted solution]

Just the Federal return is required to be filed.

County property appraisers have the authority to levy and collect a property tax on certain tangible personal property that is used in a Florida-located business.  If you have none, then no Florida return is required to be filed. 

[dinaspek]

Even in the first year of business? I thought there was no exemptions from filing tangible property taxes in the first year of business, and only afterwards you can be exempt if the property is worth less than $25K?

[MichaelL1]

See this link as nothing showing differences for first year.  <a rel="nofollow" target="_blank" href="http://floridarevenue.com/property/Pages/Taxpayers_TangiblePersonalProperty.aspx">http://floridareve...>

[dinaspek]

ok, cool! Thank you so much!

[MichaelL1]

my pleasure