Fees
Florida LLC formation costs
$25 DOS filing fee for Articles of Dissolution. No state tax clearance required. No state income tax on members. Florida has the simplest dissolution process among the five largest LLC states — if your annual report is current and your LLC is in active status, dissolution can be completed in 2–5 business days online.
| Fee | Amount | Notes |
|---|---|---|
| Articles of Dissolution — DOS filing fee | $25 | One-time filing fee to the Florida Division of Corporations for Articles of Dissolution. Filed through Sunbiz at dos.myflorida.com/sunbiz or by mail. Compare: California ($0), Texas ($40), New York ($60), Delaware ($200). Florida's $25 fee is the lowest among the five highest-LLC-population states (after California's $0). |
| Reinstatement fee (if LLC is administratively dissolved, per year missed) | $138.75 per year of missed annual reports | Only applies if the LLC is in 'Administrative Dissolution' status on Sunbiz. To reinstate, pay $138.75 per year of missed annual reports (capped at a certain number of years). After reinstatement, you can then file the Articles of Dissolution ($25). If the LLC has been administratively dissolved for many years, the reinstatement fees may make it worth leaving the LLC in its administratively dissolved state — but consult an attorney about creditor claim and liability implications. |
| Current-year annual report (if not yet filed for dissolution year) | $138.75 standard; $538.75 after May 1 late fee | If the LLC's current-year annual report has not been filed and the dissolution date is later in the year, filing it before or alongside the Articles of Dissolution keeps the record clean. Annual reports are due January 1 through May 1 each year ($138.75); the $400 late fee applies after May 1. If you plan to dissolve and the annual report is coming due, file the Articles of Dissolution before the annual report due date to avoid paying the annual report for a closing LLC. |
| EIN cancellation | $0 | Free. Write a letter to the IRS (Cincinnati, OH 45999) requesting EIN closure after the final federal return is filed. Allow 60–90 days for IRS confirmation. |
Requirements
What you need to know before filing
- Florida has no state income tax and no franchise tax on LLCs — dissolution does not trigger a Florida tax clearance requirement. This makes Florida one of the fastest and simplest states in which to dissolve an LLC.
- CALLOUT — CHECK ANNUAL REPORT STATUS FIRST: Before filing Articles of Dissolution, verify your LLC's status on Sunbiz (search.sunbiz.org). If the LLC is in 'Active' status, proceed to file Articles of Dissolution directly. If the LLC is in 'Administrative Dissolution' status (due to non-filing of the annual report), a different process applies — see the decision tree below.
- Member-vote threshold: Florida LLC Act § 605.0707 requires approval by a majority of the members by voting interest for voluntary dissolution, unless the operating agreement specifies a different threshold. Check your operating agreement — many Florida OAs require unanimous consent.
- CALLOUT — ADMINISTRATIVE DISSOLUTION DECISION TREE: If Sunbiz shows 'Administrative Dissolution,' the Florida Division of Corporations dissolved your LLC for failure to file the annual report. You have two paths: (1) Reinstate the LLC (file overdue annual reports + $138.75 reinstatement fee per year missed) and then file voluntary Articles of Dissolution — this cleans the record. (2) Leave it administratively dissolved — but note this does NOT formally close the LLC, does not cancel the registered agent obligation in the same way voluntary dissolution does, and leaves the dissolution date on Sunbiz as the administrative dissolution date without a 'known date of dissolution' for creditor claims purposes. For most owners, path (1) is better.
- Florida requires Articles of Dissolution to state the 'known date of dissolution' — this is the date the LLC's members voted to dissolve, not the date of filing.
- Florida does not require newspaper publication for LLC dissolution.
- No state tax clearance from the Florida Department of Revenue is required — this is one of the primary advantages of Florida dissolution vs. California, Texas, or New York dissolution.
Documents
What you'll need to file
- Written member resolution or consent documenting the dissolution vote per Florida LLC Act § 605.0707 — includes the 'known date of dissolution' (the vote date)
- Articles of Dissolution — filed with the Florida Division of Corporations through Sunbiz at dos.myflorida.com/sunbiz or by mail ($25 fee); requires the LLC's document number (from Sunbiz), legal name, known date of dissolution, and authorized signature
- Creditor notification letters — Florida LLC Act § 605.0709 provides a known-claimant procedure: written notice to known creditors with a 90-day claim deadline bars late claims. Not mandatory but strongly recommended for member protection.
- Final federal tax return (Form 1065 for multi-member LLC or Schedule C for single-member disregarded entity) with 'final return' box checked
- IRS EIN closure letter — sent to IRS after final federal return is filed; confirms no further federal returns are expected
Registered agent
Who receives legal mail for your LLC
Required in every state. Florida requires a physical FL street address.
- Required?
- Yes
- Who can serve
- Florida LLCs must maintain a registered agent with a Florida street address until the Division of Corporations accepts the Articles of Dissolution. Florida Statute § 605.0112 requires a registered agent at all times while the LLC is active — including during the winding-up period.
- Can I serve myself?
- Yes
- Commercial RA cost
- ~$100/yr
Cancel your commercial RA subscription immediately after Sunbiz confirms acceptance of the Articles of Dissolution. RA services do not auto-cancel — get written confirmation of cancellation from your RA provider to stop billing.
Renewing or switching? Compare standalone registered agent services — Northwest, Harbor Compliance, Registered Agents Inc., InCorp, and more.
Process
How to form a LLC in Florida
Sequential — each step gates the next.
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Check your LLC's status on Sunbiz and determine the correct dissolution path Go to search.sunbiz.org and search for your LLC by name or document number. Check the 'Status' field: 'Active' means you can file Articles of Dissolution directly (proceed to Step 2). 'Administrative Dissolution' means the Florida Division of Corporations has already dissolved your LLC for failure to file the annual report — in this case, you must decide whether to reinstate and then dissolve (cleanest approach) or leave the LLC in administratively dissolved status (quicker but messier). For LLCs in administrative dissolution for fewer than 3 years, reinstatement followed by voluntary dissolution is the recommended path. For LLCs dissolved for many years with no assets and no creditors, leaving it administratively dissolved may be acceptable — consult an attorney.
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Hold a member vote to dissolve per your Operating Agreement or Florida LLC Act § 605.0707 Convene a member meeting and vote on dissolution. Florida LLC Act § 605.0707 requires consent by a majority of members by voting interest unless the operating agreement specifies a different threshold (many Florida OAs require unanimity or a supermajority). Document the vote in a signed written resolution or unanimous written consent. Record the date of the vote — this becomes the 'known date of dissolution' required on the Articles of Dissolution form. Keep the resolution in the LLC's permanent records.
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Wind up the LLC's affairs: notify creditors, liquidate assets, pay debts Under Florida LLC Act §§ 605.0709–605.0713, winding up involves: (1) Notifying all known creditors in writing of the LLC's dissolution and providing a 90-day deadline to submit claims — this is a formal 'known claimant' notice under § 605.0709 that, when followed properly, bars late claims after the deadline. (2) Collecting all outstanding receivables. (3) Paying or making adequate provision for all known debts, liabilities, and obligations — vendor invoices, lease obligations, employee wages, and pending legal claims. (4) Liquidating remaining LLC assets (selling equipment, IP, inventory). (5) Distributing remaining funds to members in proportion to their membership interests per the operating agreement or Florida LLC Act defaults. Document every step.
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File Articles of Dissolution with the Florida Division of Corporations File Articles of Dissolution through Sunbiz at dos.myflorida.com/sunbiz ($25 fee). The Articles require: the LLC's legal name, the LLC's Sunbiz document number (found on search.sunbiz.org), the 'known date of dissolution' (the member vote date from Step 2), and the signature of an authorized representative. Standard online processing: 2–5 business days. Expedited processing is not typically available for dissolutions through Sunbiz — mail processing takes longer (2–4 weeks). No tax clearance from the Florida Department of Revenue is required — this is a key advantage over California, Texas, and New York dissolution.
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File the final federal return and cancel the EIN File the LLC's final federal return: Form 1065 (multi-member LLC taxed as partnership) or Schedule C on Form 1040 (single-member disregarded entity). Check the 'final return' box. For S-corp elections, file Form 1120-S and Form 966 (Corporate Dissolution) within 30 days of the dissolution vote. After all federal returns are filed and balances paid, cancel the EIN by letter to the IRS (Cincinnati, OH 45999). Include LLC legal name, EIN, reason (business dissolved), and mailing address. EIN cancellation is free; allow 60–90 days for IRS confirmation.
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Cancel RA service and clean up other registrations Cancel your Florida registered agent subscription after Sunbiz confirms the Articles of Dissolution are accepted. For each state where the Florida LLC was foreign-qualified, file a Certificate of Withdrawal in that state separately — Florida's dissolution does not automatically withdraw foreign qualifications. Cancel any Florida county or city business licenses, permits, or DBA registrations (fictitious name registrations) filed under the LLC's name. Fictitious name registrations in Florida must be canceled separately with the Division of Corporations. Close the LLC's business bank accounts after all checks have cleared and final member distributions are complete.
Annual obligations
What your LLC owes every year
Year-2+ costs most formation guides omit.
| Obligation | Due date | Fee | Consequence if missed |
|---|---|---|---|
| Annual Report (if due before dissolution is filed) | January 1 through May 1 each year | $138.75 | Failure to file the annual report by May 1 results in a $400 late fee (total $538.75). Continued non-filing triggers administrative dissolution in the third quarter — meaning Sunbiz will administratively dissolve the LLC, complicating formal voluntary dissolution. File Articles of Dissolution before the annual report due date if you want to avoid paying the annual report fee for a closing LLC. |
Provenance
Statute basis & official sources
Last verified 2026-05-08.
Florida Limited Liability Company Act, Fla. Stat. §§ 605.0701–605.0714 (dissolution and winding up); § 605.0707 (member vote for voluntary dissolution); § 605.0709 (known claimant notice procedure); § 605.0710 (unknown claimant publication procedure, optional); § 605.0714 (administrative dissolution); Fla. Stat. § 865.09 (fictitious name cancellation); IRS Rev. Proc. 2013-39 (EIN cancellation).
Direct filing portal: https://dos.myflorida.com/sunbiz/
If you skip the LLC
- Ongoing annual report obligations — Florida LLCs must file annual reports ($138.75; $538.75 after May 1) indefinitely until Articles of Dissolution or administrative dissolution occurs; failure leads to administrative dissolution
- Administrative dissolution — after missing the May 1 annual report deadline each year, the Division of Corporations administratively dissolves the LLC in the third quarter; this does NOT terminate the LLC's creditor claims exposure and creates reinstatement complexity
- Registered agent fees — commercial RA services continue billing until formally canceled; a forgotten RA subscription accumulates charges
- IRS penalties — without filing a final federal return and canceling the EIN, the IRS continues to expect annual returns (Form 1065 or 1120-S) and may assess failure-to-file penalties of $200/month per partner/shareholder
- Fictitious name registration fees — Florida DBA (fictitious name) registrations expire every 5 years; failing to cancel them means they appear in public records as active under the LLC's name
Formation context
Who should form in Florida?
- Recommended for
- Florida LLC owners winding down an active or inactive business who want to stop annual report filing obligations permanently; Members of Florida LLCs in 'Active' status who want the fastest, lowest-cost dissolution path among major states; Florida LLC owners whose LLCs are in 'Administrative Dissolution' status on Sunbiz and who need to choose between reinstatement-then-dissolution vs. leaving the LLC in its administratively dissolved state; Foreign LLC owners withdrawing their Florida registration (use Application for Withdrawal, not Articles of Dissolution)
- Tax treatment (default)
- Florida has no state income tax on LLC members' pass-through income — dissolution does not trigger a Florida personal income tax event for members. The only Florida-level tax consideration is sales tax (if the LLC collected Florida sales tax, file a final DR-15 sales tax return with the Florida DOR). Federal: final Form 1065 or Schedule C, with liquidating distributions treated as sale or exchange of membership interest. Consult a CPA on federal tax consequences of LLC liquidation.
If the Florida LLC was foreign-qualified in other states (California, Texas, New York, etc.), Florida's dissolution does NOT automatically withdraw those foreign qualifications. File a Certificate of Withdrawal in each foreign-qualified state separately — annual report obligations in those states continue until formal withdrawal. California and New York have longer dissolution timelines (2–6 weeks for tax clearance) — plan accordingly.
No publication requirement in Florida — unlike New York or Nebraska, you do not need to publish notice in a newspaper after filing.
FAQ
Common Florida LLC formation questions
Does Florida require tax clearance to dissolve an LLC?
No — Florida is one of the simplest states for LLC dissolution precisely because no state tax clearance is required. The Florida Department of Revenue does not need to issue consent before the Division of Corporations accepts Articles of Dissolution. This is a significant advantage over California (FTB tax clearance), Texas (Comptroller Certificate of Account Status), and New York (DTF tax consent) — all of which require state tax clearance before dissolution can be completed. Florida's only requirement is the $25 filing fee and the properly completed Articles of Dissolution.
My Florida LLC was administratively dissolved by Sunbiz. What should I do?
An administratively dissolved Florida LLC has been dissolved by the Division of Corporations for failure to file the annual report. You have two options: (1) Reinstate and then dissolve: file the overdue annual reports and pay the reinstatement fee ($138.75 per year missed), which restores the LLC to active status. Then file Articles of Dissolution ($25) to properly close the entity with a clear wind-up record. This is the cleanest approach. (2) Leave it administratively dissolved: if the LLC has no assets, no creditors, and no ongoing liability exposure, you can accept the administrative dissolution as the de facto end of the LLC. However, this leaves the record ambiguous and does not trigger the § 605.0709 creditor claim bar. Consult an attorney if the LLC had any significant business activity before choosing option 2.
Should I pay the annual report if I am about to dissolve my Florida LLC?
It depends on timing. If the annual report deadline (May 1) is approaching and you can file the Articles of Dissolution before May 1, file the dissolution first to avoid paying the annual report for a closing LLC. If you file Articles of Dissolution before the annual report due date, the Division of Corporations typically does not require that year's annual report. If you miss the timing and the annual report due date passes before you file the Articles of Dissolution, you may need to pay the annual report (or face administrative dissolution in the third quarter). Best practice: if you've decided to dissolve, file the Articles of Dissolution as soon as possible — don't delay past the annual report due date.
How do I dissolve a foreign LLC registered in Florida?
A foreign LLC that is registered in Florida but formed in another state does not file Articles of Dissolution in Florida — that process is for domestic Florida LLCs. Instead, file an Application for Withdrawal (Form CR2E104) with the Florida Division of Corporations to withdraw the foreign LLC's Florida registration. Filing fee: $25. No tax clearance is required. After withdrawal, the LLC continues to exist in its home state. The process is similar in simplicity to Florida's domestic dissolution.
Do I need to cancel Florida fictitious name registrations when dissolving my LLC?
Yes — Florida fictitious name (DBA) registrations are separate from the LLC registration and must be canceled separately. File a Cancellation of Fictitious Name Registration with the Florida Division of Corporations at dos.myflorida.com/sunbiz. Filing fee: $50 per fictitious name. Alternatively, fictitious name registrations automatically expire every 5 years and cannot be renewed after the LLC is dissolved — but explicitly canceling them closes the public record cleanly and avoids confusion.
Not sure yet?
Should I form an LLC?
Still deciding between an LLC, sole proprietorship, S-Corp, or C-Corp? Our entity-type comparison breaks down formation cost, tax treatment, liability shield, and compliance complexity for all four structures side by side.
LLC vs S-Corp vs Sole Prop vs C-Corp — compare all four →Reduce your tax bill
Should you elect S-Corp status for your Florida LLC?
Once your LLC clears ~$80K in annual net profit, an S-Corp election (IRS Form 2553) typically saves $5,000–$15,000/year in self-employment taxes by splitting owner income into a W-2 salary + tax-free distributions. The election is free — Form 2553 has no IRS filing fee. The key decision factors: your net income level, a defensible reasonable-compensation salary, and the 75-day Form 2553 filing window after LLC formation.
S-Corp election guide — $80K breakeven, Form 2553 deadline & reasonable salary →Is a DBA enough?
DBA vs LLC — do you actually need a full LLC?
Already operating as a sole proprietor, or wondering whether a cheap county DBA filing ($10–$100) is enough instead of forming an LLC? A DBA lets you operate under a trade name — but provides zero liability protection. Our DBA vs LLC comparison breaks down exactly when a DBA is sufficient and when you need a state LLC filing.
DBA vs LLC — cost, liability shield & when to upgrade →Stay in good standing
Annual compliance for Florida LLCs
Missing your annual report deadline triggers late fees and — if left long enough — administrative dissolution, which voids your LLC's liability shield until reinstated. Know your Florida deadline, fee, and the consequences of missing it.
Florida LLC annual report guide — deadlines, fees & administrative dissolution →Also see the LLC annual report requirements hub for state-by-state deadlines, fees, late penalties, and reinstatement rules.
Operating in another state?
Register your Florida LLC in a second state
If your LLC opens an office, hires employees, or regularly does business in another state, you must foreign-qualify there — or face fines, back taxes, and loss of standing to sue. Our foreign qualification guide covers when you need it, how to file a Certificate of Authority, and what it costs.
Foreign LLC qualification guide — Certificate of Authority & multi-state costs →After you file
Next steps after forming your LLC
Your Articles of Organization are filed — now make your LLC operational. Four actions every new LLC owner needs to take:
Legal resources
Online legal services for LLC owners
Formation gets your LLC into existence; contracts, trademark protection, operating agreement review, and vendor-document review keep it usable. Compare subscription and per-document legal platforms before you rely on a template or pay a local attorney retainer.
LLC legal services comparison — contracts, trademarks, OA review & attorney access →Protect your liability shield
Open a business bank account for your Florida LLC
Commingling personal and business funds is the #1 way LLC owners lose their liability shield. A separate business account — in your LLC's legal name, with your EIN — is the foundational act of corporate formality. Mercury, Novo, Bluevine, Relay, and Found open same-day with no monthly fees. Compare online banks vs. Chase and Bank of America.
Business bank account guide — Mercury, Novo, Bluevine & what documents to bring →Owner draws & payroll
How to pay yourself from your Florida LLC
How you pay yourself depends on your LLC's tax classification — not what you call the transfer. A disregarded single-member LLC pays via owner draw with SE tax on all net profit. An S-Corp-elected LLC splits income between a W-2 salary (FICA applies) and tax-free distributions. Getting this wrong triggers IRS audit risk and SE-tax errors.
Pay-yourself guide — owner draws, quarterly taxes & S-Corp salary mechanics →April tax season prep
How your Florida LLC files taxes
Single-member LLCs file Schedule C with their personal Form 1040 (due April 15). Multi-member LLCs file Form 1065 by March 15. S-Corp-elected LLCs file Form 1120-S by March 15. Know your form, your deadline, and the common deductions — home office, vehicle, retirement contributions, and startup costs — before your first April filing.
LLC tax filing guide — forms, deadlines, deductions & audit triggers →§ A Building permits in Florida
§ B Other states & comparisons
- LLC Dissolution Guide — general dissolution steps, winding up, EIN cancellation, foreign qualification withdrawal→
- Florida LLC Formation Guide — $100 SOS fee, no franchise tax, Sunbiz annual report requirements→
- Florida LLC Reinstatement — how to revive an administratively dissolved Florida LLC on Sunbiz→
- California LLC Dissolution — LLC-3/LLC-4/7 two-step process, FTB tax clearance, $800 final franchise tax→
- Texas LLC Dissolution — Certificate of Termination (Form 651), Comptroller clearance, $40 fee→
- New York LLC Dissolution — Articles of Dissolution, DTF tax consent, $60 fee→
- Delaware LLC Dissolution — Certificate of Cancellation, $200 fee, franchise tax payoff required→
- LLC Annual Compliance Guide — annual report and other obligations that continue until dissolution→
- Foreign LLC Qualification Guide — how to withdraw from states where your LLC is registered→
- EIN Application Guide — how to cancel your LLC's federal tax ID after dissolution→
- Florida LLC Formation (Miami) — city-specific formation guide→
- All states — LLC formation guides→
§ C Companion tools
Disclaimer: Informational only — not legal advice. LLC laws change; verify with a Florida business attorney or CPA before filing.