Texas & Florida Business Compliance Guide 2026 | Blackpeak CFO

FRACTIONAL CONTROLLER • CFO SERVICES

TEXAS & FLORIDA BUSINESS
COMPLIANCE GUIDE 2026

Federal, State & Local Tax Rates • Filing Calendar • Key Deadlines for SMBs

PREPARED BY

BLACKPEAK CFO

Verified Feb 2026 • Consult your CPA for advice

21%

Federal C-Corp Rate

0.75%

Texas Franchise Tax

5.5%

Florida Corp Tax

State Personal Inc. Tax (Both!)

Federal

Texas only

Florida only

Both TX & FL

All (Fed+TX+FL)

Tax / Obligation	▮ Federal	▮ Texas	▮ Florida
INCOME & BUSINESS TAXES
Corporate Income Tax	21% flat rate on all C-Corp incomeNo graduated rate since TCJA 2017	NONE — No corporate income taxFranchise tax applies instead	5.5% on FL-apportioned federal taxable income$50,000 exemption. C-Corps only
Personal / Pass-Through Income Tax	10% – 37% federal graduated brackets2026: 37% kicks in at $626,350 (single)	NONE — No state personal income taxS-Corp, LLC, partnership owners: 0% TX state tax on business income	NONE — No state personal income taxS-Corp, LLC, partnership owners: 0% FL state tax on business income
Franchise / Business Privilege Tax	N/A	0.75% of taxable margin 0.375% retail/wholesale 0.331% EZ rate (<$20M rev)No-tax threshold: $2,650,000 revenue (2026–27). Most small TX businesses pay $0!	Included in F-1120 corporate returnNo separate franchise tax filing
SALES & USE TAXES
Sales Tax — State Rate	N/A (no federal sales tax)	6.25% state rate+ up to 2% local = max 8.25% combined. Mostly goods; limited services taxable	6.0% state rate+ up to 2.5% local surtax = max 8.5%. More services taxable than TX
Commercial Rent Tax (UNIQUE)	N/A	NONE	~2.0% on commercial rent/lease paymentsFlorida is the ONLY US state with this tax. Being phased down; verify current rate
PAYROLL TAXES (EMPLOYER SHARE)
Social Security (FICA)	6.2% employer shareWage base: $176,100 (2025). ~$180K+ est. 2026. Employee also pays 6.2%	N/A — federal only	N/A — federal only
Medicare (FICA)	1.45% employer (no wage cap)Employee pays 1.45% + 0.9% additional on wages >$200K	N/A — federal only	N/A — federal only
Federal Unemployment (FUTA)	0.6% net (after state credit)Gross 6% on first $7,000/employee; minus 5.4% credit if state UI paid on time	N/A	N/A
State Unemployment Insurance	N/A	2.7% new employer rateExperience-rated after yr 1: 0.23%–6.23%. Wage base: $9,000/employee	2.7% new employer rateExperience-rated: 0.1%–5.4%. Wage base: $7,000/employee
Workers' Compensation	N/A (OSHA enforcement, no federal WC)	OPTIONAL — Texas is only US state where private employers can opt outNon-subscribers must post notice & file injury reports	MANDATORY — Required for 4+ employees (ALL employees in construction)Rates vary by risk class and industry
OTHER STATE OBLIGATIONS
Annual Report / State Filings	N/A	No separate annual reportFranchise tax return doubles as annual filing. No SOS annual report for LLCs or corps in TX	MANDATORY Annual ReportDue May 1. Fee: $150 (corp/LLC). Late fee: $400. File at Sunbiz.org. Failure = dissolution
Property Tax (Business)	N/A	Local county. Rendition due April 15Avg effective rate: 1.6%–2.0% of appraised value. High vs national avg	Tangible Personal Property Return due April 1Avg effective rate: 0.9%–1.2%. File with county property appraiser
Capital Gains	0%, 15%, 20% federal (long-term)Short-term gains taxed as ordinary income (up to 37%)	NONE — No TX state cap gains tax	NONE — No FL state cap gains tax

All rates verified Feb 2026. This guide is for informational purposes only — consult a licensed CPA for advice specific to your situation.Page 1 of 3 • Tax RatesBlackpeak CFO • blackpeakcfo.com

Compliance Calendar — January through June 2026

H1 filing deadlines • Federal, Texas & Florida obligations

FED Federal TX Texas FL Florida TX+FL Both ALL All Three

JANUARYQ1 • Biggest Filing Month

Jan 1FLSunbiz Annual Report portal opens — file early to avoid May 1 rush

Jan 15FEDQ4 Estimated Tax — individuals, S-Corp & partnership owners (Form 1040-ES)

Jan 20TXSales & Use Tax — December return due (or annual return for small filers)

Jan 20FLSales Tax DR-15 — December return due (monthly filers)

Jan 31ALLW-2s to employees & 1099-NEC to contractors (paid $600+) — hard deadline

Jan 31FEDForm 940 (FUTA Annual Return) & Form 945 (Annual withheld tax) due

Jan 31TXTWC Unemployment (UI) Q4 quarterly report & payment due

Jan 31FLReemployment Tax (RT-6) Q4 quarterly return & payment due

OngoingFEDForm 941 payroll deposits — weekly/semi-weekly per schedule

FEBRUARYQ1 • OSHA & ACA Month

Feb 1FEDOSHA 300A Posting begins — injury/illness summary must be posted through Apr 30 (10+ employee companies)

Feb 20TXSales Tax — January return due

Feb 20FLSales Tax DR-15 — January return due

Feb 28FEDACA Forms 1094-C / 1095-C — paper filing deadline (50+ full-time employees = "Applicable Large Employer")

Feb 28FEDW-2G, 1099-MISC (paper) — IRS copy due (if applicable)

OngoingALLNew hire reporting: Within 20 days of first day — TX DIR & FL DOR new hire directories

MARCHQ1 • Partnership & S-Corp Returns

Mar 15FEDS-Corp (Form 1120-S) & Partnership (Form 1065) returns due — OR file Form 7004 for 6-month extension to Sep 15

Mar 15FEDS-Corp election deadline (Form 2553) for new calendar-year S-Corps

Mar 20TXSales Tax — February return due

Mar 20FLSales Tax DR-15 — February return due

Mar 31FEDACA 1094-C / 1095-C — electronic filing deadline (replaces Feb 28 paper deadline)

Mar 31FEDK-1 schedules distributed to partners/S-Corp shareholders (from 1065/1120-S)

APRILQ2 • Biggest Tax Deadline Month

Apr 1FLTangible Personal Property Return due to county property appraiser (business equipment, furniture, fixtures)

Apr 15FEDIndividual tax returns (Form 1040) — OR Form 4868 extension to Oct 15. Extensions don't extend PAYMENT.

Apr 15FEDC-Corp (Form 1120) due for calendar-year filers — OR Form 7004 extension to Oct 15

Apr 15FEDQ1 2026 Estimated Tax — all pass-through owners and C-Corp estimated taxes due

Apr 15TXBusiness Personal Property Rendition — file with county appraisal district (equipment, inventory, fixtures)

Apr 20TX+FLSales Tax — March return due (both states)

Apr 30TXTWC Unemployment Q1 quarterly report & payment (Jan–Mar)

Apr 30FLReemployment Tax Q1 quarterly return (Jan–Mar)

Apr 30FEDOSHA 300A posting period ends

MAYQ2 • Texas & Florida Big Month

May 1FLFLORIDA ANNUAL REPORT deadline — $150 fee. After May 1: +$400 late fee. File at Sunbiz.org. Failure = dissolution by Sept

May 1FLF-1120 Corporate Income Tax return due (calendar-year C-Corps) — OR F-7004 extension to Nov 1

May 15TXTEXAS FRANCHISE TAX return due — Form 05-158/05-163. Includes Public Information Report (PIR) or Ownership Information Report (OIR). Extension to Nov 15 if 90%+ paid

May 20TXSales Tax — April return due

May 20FLSales Tax DR-15 — April return due

May 31FEDForm 720 (Quarterly Excise Tax) Q1 due — if applicable (fuel, indoor tanning, etc.)

JUNEQ2 • Mid-Year Estimated Taxes

Jun 15FEDQ2 2026 Estimated Tax — individual owners and pass-through entities. Cover April–May income (shorter quarter!)

Jun 15FEDC-Corp Q2 estimated tax payment (if applicable)

Jun 20TXSales Tax — May return due

Jun 20FLSales Tax DR-15 — May return due

Jun 30FEDFBAR (FinCEN 114) — foreign bank account report due if accounts exceeded $10,000 (if applicable)

OngoingALLMid-year payroll review — update W-4s, adjust estimated taxes, review headcount for ACA threshold (50 FTEs)

⚠ Important Notes for H1: • Extension ≠ Extension to PAY — you must estimate and pay taxes by the original deadline or face underpayment penalties. • Florida Annual Report after May 1 = $400 extra — file early in January. • Texas Franchise Tax $0 if under $2,650,000 revenue but you may still need to file. • 20th of the month sales tax deadlines are aggressive — set up automatic reminders.

All dates 2026. Weekend/holiday adjustments may apply — verify with IRS.gov, comptroller.texas.gov, floridarevenue.com.Page 2 of 3 • H1 Calendar (Jan–Jun)Blackpeak CFO • blackpeakcfo.com

Compliance Calendar — July through December 2026 & Key Differences

H2 filing deadlines • Payroll reference • Texas vs Florida critical distinctions

Monthly sales tax due 20th every month
Payroll deposits: weekly or semi-weekly per IRS schedule

JULYQ3 • Mid-Year UI Filings

Jul 20TXSales Tax — June return due

Jul 20FLSales Tax DR-15 — June return due

Jul 31TXTWC Unemployment Q2 quarterly report & payment (Apr–Jun)

Jul 31FLReemployment Tax Q2 quarterly return (Apr–Jun)

Jul 31FEDForm 5500 (employee benefit plan) — if calendar-year plan. Extension available

AUGUSTQ3 • Generally Quieter Month

Aug 20TXSales Tax — July return due

Aug 20FLSales Tax DR-15 — July return due

Aug 1FEDForm 5500 extended deadline (if 2.5 month extension requested)

OngoingALLGood time to review year-to-date estimated tax payments — adjust Q3 if income is running above/below plan

SEPTEMBERQ3 • Extended Returns + Q3 Est.

Sep 15FEDQ3 2026 Estimated Tax — individual owners & pass-through entities. Cover Jun–Aug income

Sep 15FEDS-Corp (1120-S) & Partnership (1065) extended returns due — 6-month extension from March 15 expires today

Sep 15FEDC-Corp Q3 estimated tax payment

Sep 20TXSales Tax — August return due

Sep 20FLSales Tax DR-15 — August return due

Sep 3rd FriFLFlorida administrative dissolution for entities that missed May 1 Annual Report

OCTOBERQ4 • Extended C-Corp & Individual

Oct 1FLF-1120 extended return due — Florida C-Corps that filed F-7004 in May. 6 months from May 1

Oct 15FEDC-Corp (1120) extended return due — 6 months from April 15. No further extension available

Oct 15FEDIndividual (1040) extended return due — 6 months from April 15. Pay any remaining balance today

Oct 20TXSales Tax — September return due

Oct 20FLSales Tax DR-15 — September return due

Oct 31TXTWC Unemployment Q3 quarterly report & payment (Jul–Sep)

Oct 31FLReemployment Tax Q3 quarterly return (Jul–Sep)

NOVEMBERQ4 • Texas Extended Franchise

Nov 1FLF-1120 extended return final deadline (some filers — verify your specific extension date)

Nov 15TXTexas Franchise Tax extended return due — 6 months from May 15. Must have paid 90% of tax by May 15

Nov 20TXSales Tax — October return due

Nov 20FLSales Tax DR-15 — October return due

OngoingALLYear-end tax planning: accelerate deductions, defer income, review depreciation (Section 179 & bonus dep.), max retirement contributions

DECEMBERQ4 • Year-End & Corp Q4 Est.

Dec 15FEDC-Corp Q4 estimated tax — calendar-year corporations pay 4th installment Dec 15 (not Jan 15)

Dec 20TXSales Tax — November return due

Dec 20FLSales Tax DR-15 — November return due

Dec 31ALLYear-end: finalize Section 179 elections, review bonus depreciation, make charitable donations, fund HSA/SEP-IRA/401(k), close books

Dec 31FEDDeadline to adopt new qualified retirement plan for current year deduction (SECURE Act 2.0 change)

FEDPayroll Tax Quick Reference

Tax	Employer	Employee	Wage Cap	Form
Social Security	6.2%	6.2%	~$176,100	941
Medicare	1.45%	1.45%	No cap	941
Add'l Medicare	0%	0.9%	>$200K wages	941
FUTA (Federal UI)	0.6%*	—	$7,000	940
TX State UI (TWC)	2.7%+	—	$9,000	TWC
FL Reemployment	2.7%+	—	$7,000	RT-6

* FUTA: 6% gross minus 5.4% state credit = 0.6% net (when state UI taxes paid on time). + New employer rate; experience-rated thereafter.

🎯 Critical Differences: Texas vs Florida

Issue	Texas	Florida
Annual Report to state	Not required	MANDATORY by May 1 $400 late fee
Workers' Comp	Optional (unique!)	Mandatory 4+ emp.
Commercial Rent Tax	None	~2% (unique!)
C-Corp state tax	0% (franchise only)	5.5% on income
Sales tax — services	Most NOT taxable	More services taxed
Small biz income tax	$0 if <$2.65M rev	$0 (pass-through)

Blackpeak CFO can manage all of this for you. We handle franchise tax, sales tax filings, payroll compliance, annual reports, AR/AP, and monthly financial reporting for SMBs across Texas and Florida. One flat monthly fee. No surprises. • blackpeakcfo.com

2026 calendar. Dates may shift for weekends/holidays. Always verify with IRS.gov, comptroller.texas.gov, floridarevenue.com. Not legal/tax advice.Page 3 of 3 • H2 Calendar (Jul–Dec)Blackpeak CFO • blackpeakcfo.com