Skip menu navigation
Home » Taxes » Tax Information Publications

TIP #08C01-08
DATE ISSUED: December 1, 2008

Florida Corporate Income Tax Estimated Tax Due Dates
Are One Day Earlier After January 1, 2009

Effective January 1, 2009, regardless of the tax year, the due dates for declarations of estimated tax and the due dates for payments of estimated tax will be one day earlier than previously required. This change will require declarations and payments of estimated tax to be made on or before the last day of the 4th month, the last day of the 6th month, the last day of the 9th month, and the last day of the tax year. This earlier payment due date must be taken into consideration when making electronic payments, which must be initiated before the due date. For example:

  • The first and second installment for a taxpayer with a tax year ending June 30, 2009, will fall under the previous law, so the due dates will be November 1, 2008, and January 2, 2009, respectively. The third and fourth installments will fall under the new law, so the due dates will be March 31, 2009, for the third estimated tax installment and June 30, 2009, for the fourth and final estimated tax installment.
  • Installment payments for a taxpayer with a tax year ending December 31, 2009, will be due April 30, 2009, June 30, 2009, September 30, 2009, and December 31, 2009.
Florida Corporate Income Tax Estimated Tax Due Dates
Effective January 1, 2009
Taxable Year End Estimated Payments
Taxable Year End Estimated Payments
12/31 1st installment—04/30
2nd installment—06/30
3rd installment—09/30
4th installment—12/31
06/30 1st installment—10/31
2nd installment—12/31
3rd installment—03/31
4th installment—06/30
01/31 1st installment—05/31
2nd installment—07/31
3rd installment—10/31
4th installment—01/31
07/31 1st installment—11/30
2nd installment—01/31
3rd installment—04/30
4th installment—07/31
02/28 1st installment—06/30
2nd installment—08/31
3rd installment—11/30
4th installment—02/28
08/31 1st installment—12/31
2nd installment—02/28
3rd installment—05/31
4th installment—08/31
03/31 1st installment—07/31
2nd installment—09/30
3rd installment—12/31
4th installment—03/31
09/30 1st installment—01/31
2nd installment—03/31
3rd installment—06/30
4th installment—09/30
04/30 1st installment—08/31
2nd installment—10/31
3rd installment—01/31
4th installment—04/30
10/31 1st installment—02/28
2nd installment—04/30
3rd installment—07/31
4th installment—10/31
05/31 1st installment—09/30
2nd installment—11/30
3rd installment—02/28
4th installment—05/31
11/30 1st installment—03/31
2nd installment—05/31
3rd installment—08/31
4th installment—11/30

Reference:  Chapter 2008-206, Laws of Florida; Sections 220.241 and 220.33, Florida Statutes.


This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.

For forms and other information, visit our Internet site at or call Taxpayer Services, 8:00 a.m., to 7:00 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671.

Persons with hearing or speech impairments may call our TDD at 800-367-8331 or 850-922-1115.

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, 5050 West Tennessee Street, Building L, Tallahassee, FL 32399-0112.

Want the latest tax information? Subscribe to our publications online.
Go to and click on:
"Subscribe to Our Publications."
It's fast, easy, and free.