Single-Member LLC in Florida (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

To form a single-member LLC in Florida, you file Articles of Organization (Form LLC-1) with the Florida Department of State, Division of Corporations, and pay the $125 filing fee. You must appoint a registered agent, and the LLC will need to file an annual report with a $138.75 fee. Florida does not impose a state income tax on LLCs or individuals.

Single-Member LLC Overview in Florida

A single-member limited liability company (SMLLC) in Florida is a business entity owned by one individual. It offers personal liability protection to its owner, separating personal assets from business debts and obligations. This structure is popular for sole proprietors seeking legal protection without the complexities of a corporation. Florida law treats SMLLCs similarly to multi-member LLCs in terms of formation and state compliance, but federal tax treatment differs significantly.

The Florida Department of State, Division of Corporations (often referred to as Sunbiz), is the state agency responsible for registering LLCs. The primary document to file is the Articles of Organization (Form LLC-1). While Florida law does not explicitly distinguish between single-member and multi-member LLCs for formation purposes, the internal management and federal tax implications are unique to SMLLCs. For a general guide to LLC formation, see how to form an LLC.

How to Form a Single-Member LLC in Florida, Step by Step

Forming a Florida single-member LLC involves several key steps, primarily centered on filing the Articles of Organization and establishing internal and tax compliance. Each step aligns with Florida statutes or federal tax regulations.

1. Choose and check your LLC name. Select a name that includes an LLC designator (e.g., "LLC," "L.L.C.," "Limited Liability Company") and is distinguishable from existing entity names on file with the Florida Department of State. You can verify name availability using the Sunbiz online search tool. Florida law requires the name to be unique. Consider also checking if the name is available as a trademark.
2. Appoint a Florida registered agent. Every Florida LLC must designate a registered agent with a physical Florida street address (the registered office). The agent, who can be an individual Florida resident or a qualified entity, must consent to the appointment. This consent is typically affirmed when filing the Articles of Organization.
3. File the Articles of Organization (Form LLC-1). Submit Form LLC-1 to the Florida Department of State, Division of Corporations, and pay the $125 filing fee. Filing online through Sunbiz is the fastest method, though mail filing is also an option. The LLC legally comes into existence upon the Department of State's acceptance of these articles.
4. Create an operating agreement. Although Florida law does not require an operating agreement to be filed or even created for an LLC, it is highly recommended, even for a single-member entity. This document outlines the LLC's internal rules, the owner's rights and responsibilities, management structure, and how profits and losses are handled. It can be crucial for maintaining the LLC's separate legal identity. See operating agreements for more details.
5. Get an EIN and register for Florida taxes. Apply for a free federal Employer Identification Number (EIN) from the IRS. While not always required for SMLLCs with no employees, an EIN is needed if the LLC will hire employees, elect to be taxed as a corporation, or file certain excise tax returns. Register for Florida sales and use tax if your LLC sells taxable goods or services. Florida does not have a state income tax on individuals or LLCs.

After these steps, it is advisable to open a dedicated business bank account, which helps maintain the separation between personal and business finances, a key aspect of LLC liability protection. Banks typically require the filed Articles of Organization and the EIN.

Florida Single-Member LLC Filing Fees (2026)

The primary cost to form a Florida single-member LLC is the $125 fee for filing the Articles of Organization. There are also ongoing annual fees. The table below details common state fees for new Florida LLCs, verified against the Florida Department of State's fee schedule. These amounts are effective for 2026 and are set by the state.

Florida does not offer expedited processing for LLC filings, as online submissions are typically processed quickly. Any additional services, such as certified copies, will incur separate fees.

Florida Registered Agent Requirement

Florida Statute § 605.0113 requires every limited liability company to continuously maintain a registered agent and a registered office in Florida. The registered agent is the official point of contact for the LLC, responsible for receiving service of process, official correspondence from the state, and other legal documents. The initial registered agent is named in the Articles of Organization.

The registered agent must be an individual resident of Florida or a business entity authorized to transact business in Florida. The registered office must be a physical street address in Florida, not a post office box. The agent must consent to serve in that capacity. While the single member of an SMLLC can act as their own registered agent, some owners prefer to hire a commercial registered agent service for privacy or convenience. To change the registered agent or office, file a Statement of Change of Registered Office or Registered Agent (or both) with the Florida Department of State, which incurs a $25 fee. Failure to maintain a registered agent can lead to administrative dissolution of the LLC. For more information, see Florida registered agent requirements and the national registered agent overview.

Taxation of a Single-Member LLC in Florida

The taxation of a single-member LLC in Florida involves both federal and state considerations. Florida is unique in that it does not impose a state income tax on individuals or on LLCs.

Federal Income Tax

By default, the IRS treats a single-member LLC as a "disregarded entity" for federal income tax purposes. This means the LLC itself does not file a separate federal income tax return. Instead, its income and expenses are reported on the owner's personal federal income tax return (Form 1040, Schedule C, E, or F, depending on the nature of the business). This is often referred to as "pass-through" taxation. The owner is responsible for paying self-employment taxes (Social Security and Medicare) on the LLC's net earnings.

An SMLLC can elect to be taxed as a corporation (C-corp) or an S-corporation by filing Form 2553 (for S-corp) or Form 8832 (for C-corp) with the IRS. This election changes how the LLC is taxed at the federal level, but it does not change its legal structure as an LLC. See S-Corp vs. LLC for more on this election.

Florida State Taxes

• No State Income Tax: Florida does not levy a state income tax on individuals or on the profits of LLCs. This is a significant advantage for businesses operating in the state.
• Sales and Use Tax: If your single-member LLC sells taxable goods or services in Florida, you must register with the Florida Department of Revenue to collect and remit sales and use tax. Registration is free.
• Corporate Income Tax: While Florida has a corporate income tax, it generally applies only to corporations. LLCs, including SMLLCs, are typically exempt unless they elect to be taxed as a corporation for federal purposes and meet certain criteria.

For specific tax advice, consulting with a qualified tax professional is recommended, especially when considering corporate tax elections.

Florida LLC Annual Report

All Florida LLCs, including single-member LLCs, are required to file an annual report with the Florida Department of State, Division of Corporations. This report updates the state with current information about the LLC, such as its principal address, registered agent, and managing members or managers.

• Due Date: The annual report must be filed between January 1 and May 1 each year.
• Filing Fee: The filing fee for the annual report is $138.75.
• Filing Method: The report must be filed online through the Sunbiz website.
• Penalties: Failure to file the annual report by the May 1 deadline results in a mandatory $400 late fee. If the report is not filed, the LLC risks administrative dissolution by the Department of State, which can lead to loss of liability protection and other legal complications.

It is crucial for single-member LLC owners to mark this deadline and ensure timely filing to avoid penalties and maintain good standing with the state.

Closing a Florida Single-Member LLC

To properly close a Florida single-member LLC, the owner must file Articles of Dissolution with the Florida Department of State, Division of Corporations. This formal process ensures the LLC is legally terminated and prevents ongoing obligations like annual report filings. Before filing for dissolution, it is important to wind up business affairs, pay any outstanding debts, and distribute remaining assets. Simply abandoning the LLC can lead to administrative dissolution by the state, which may carry penalties and leave the owner exposed to potential liabilities. For detailed steps, see how to dissolve an LLC.

Frequently Asked Questions

How much does it cost to start a single-member LLC in Florida?

The state filing fee for the Articles of Organization (Form LLC-1) is $125, paid to the Florida Department of State, Division of Corporations. There is also an annual report fee of $138.75.

What form do I file to create a Florida single-member LLC?

You file Form LLC-1, Articles of Organization, with the Florida Department of State, Division of Corporations. You can file it online through Sunbiz or submit it by mail with the $125 fee.

Does a Florida single-member LLC need a registered agent?

Yes. Every Florida LLC, including single-member LLCs, must continuously maintain a registered agent and a physical Florida registered office. The agent must be a Florida resident or a qualified entity and must consent to the appointment.

Does a Florida single-member LLC pay state income tax?

No. Florida does not impose a state income tax on individuals or on LLCs. LLCs are generally pass-through entities for federal tax purposes, meaning profits and losses are reported on the owner's personal income tax return.

When is the Florida LLC annual report due?

The Florida LLC annual report is due between January 1 and May 1 each year. The filing fee is $138.75. Failure to file by the May 1 deadline results in a $400 late fee and potential administrative dissolution.

Is an operating agreement required for a single-member LLC in Florida?

No, Florida law does not require an operating agreement to be filed or even created for an LLC. However, it is highly recommended to establish the LLC's internal rules, ownership, and management structure, even for a single-member entity.

Related

• How to form an LLC (cluster hub)
• Florida registered agent requirements
• How to get an EIN
• S-Corp vs LLC
• Self-employment tax explained
• How to dissolve an LLC
• Single-Member LLC in Texas (sibling)

Sources

1. Florida Department of State, Division of Corporations (Sunbiz) - Florida Limited Liability Company (LLC) Filing Guide.
2. Florida Department of State, Division of Corporations (Sunbiz) - LLC Forms (Form LLC-1 Articles of Organization).
3. Florida Department of State, Division of Corporations (Sunbiz) - Fee Schedule ($125 Articles of Organization, $138.75 Annual Report, $25 Change of Agent).
4. Florida Department of State, Division of Corporations (Sunbiz) - Registered Agent Information.
5. Florida Department of State, Division of Corporations (Sunbiz) - Annual Report Filing ($400 late fee).
6. Florida Department of State, Division of Corporations (Sunbiz) - Dissolution of a Florida LLC.
7. Florida Department of Revenue - Sales and Use Tax.
8. Florida Department of Revenue - Corporate Income Tax.
9. Internal Revenue Service (IRS) - Single Member Limited Liability Companies (disregarded entity status).
10. Internal Revenue Service (IRS) - Get an Employer Identification Number (EIN).
11. Cornell Law School Legal Information Institute (LII) - Disregarded Entity.
12. Florida Statutes - Chapter 605, Florida Revised Limited Liability Company Act (specifically § 605.0113 for registered agent).
13. Florida Statutes - Florida Statute § 605.0201 (Articles of Organization contents).
14. Florida Statutes - Florida Statute § 605.0105 (Operating Agreement not required to be filed).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the Florida Department of State and Florida Department of Revenue before acting.