State Tax Florida

[user17715334666]

Hello,

I am a resident of North Carolina and have a rental property in Florida.

This rental property has always given losses. This year for the first time it generated a small profit.

However a I have carry over losses from previous years I dont have any gain from this property for 2025.

Do I have to file a Florida State return even though I don't have any net income from this state? This is the only 'potential' source of income from FL. 

Thank you,

[SharonD007]

Florida does not have a state personal income tax, so you are not required to file a Florida state income tax return, regardless of whether your property produced a profit or a loss. Rental property in Florida is treated as a passive activity for federal purposes, meaning you can use your carryover losses to offset the 2025 profit on your federal return, often resulting in $0 net taxable income

[user17715334666]

Thank you. So even if I am not a resident of Florida and my rental property in FL generates profits I am not required to file state taxes in FL?

[AmyC]

While FL does not have state tax, it does have sales taxes that could be applicable. 

• If your property is long term residential rental, lease usually over 6 months, it is exempt from sales tax.
• If your property is a short term residential, you rent out your property for periods of 6 months or less (like a vacation rental), you must collect the general sales tax (6%)  plus any local tax and file that return.
• If your rental property is a commercial building there is a state sales tax.