What is the BOI reporting requirement for LLCs in Florida?

Florida does not impose a separate Beneficial Ownership Information (BOI) reporting requirement at the state level. LLCs must file an Annual Report with the Florida Division of Corporations between January 1 and May 1 each year for $138.75. Federal BOI reporting under the Corporate Transparency Act (CTA) may apply separately if your LLC meets FinCEN's definition of a "reporting company"—this is a federal requirement, not a Florida state requirement.

Florida Annual Report Requirements

Your first Annual Report is due between January 1 and May 1 of the year following formation. Subsequent reports are due during the same window annually (Fla. Stat. § 605.0101–605.0109).

Required Information:

Principal office address
Mailing address
Date of organization
Federal employer identification number (if assigned)
Name, title, and address of at least one member, manager, or authorized representative

File online at https://dos.fl.gov/sunbiz/ for fastest processing.

Federal BOI Reporting (CTA)

If your Florida LLC is a "reporting company" under the CTA, you must file a separate BOI report with FinCEN (not Florida). Most LLCs formed after January 1, 2024, are subject to CTA reporting unless they qualify for an exemption. Reporting deadlines depend on formation date: LLCs formed in 2024 must report by December 31, 2025; those formed after 2024 must report within 90 days of formation.

Consult FinCEN guidance at fincen.gov to determine if your LLC is a reporting company.

Penalties for Late or Missed Filing

Missing Florida's May 1 deadline triggers automatic penalties:

Late Fee: $400 imposed after May 1
Administrative Dissolution: If unfiled by 5:00 p.m. Eastern Time on the third Friday in September, your LLC is automatically dissolved on the fourth Friday in September
No Grace Period: There is no grace period to cure late filing

Reinstatement requires filing a reinstatement application, the current annual report, and paying all delinquent fees, penalties, and a $100 reinstatement fee.

Next Steps

Determine if your LLC is subject to federal BOI reporting under the CTA
File Florida's Annual Report online by May 1 each year
Contact the Florida Division of Corporations at (850) 245-6052 with questions

This is general information, not legal advice.