What do I need to do to be recognized as an S corporation in Florida?

If previously registered, you must provide a copy of the IRS Notice of Acceptance as an S corporation or provide a copy of the first page of the federal form 1120-S.

You can submit your status change request online.

To learn more about Florida corporate income tax, visit the Department’s Florida Corporate Income Tax webpage.

References: Sections 220.13(2)(i) and 220.22, Florida Statutes; and Rule 12C-1.022(1)(b), Florida Administrative Code​