Key Takeaways:

  • Florida does not require general partnerships to register or obtain a business license, but registration offers legal and financial benefits.
  • Registering a fictitious business name (DBA) is required if the partnership uses a name other than the partners' names.
  • Filing for a General Partnership Certificate helps establish business credibility.
  • A general partnership itself is not subject to state income tax, but it must file an informational return at the federal level.
  • Individual partners may have Florida tax obligations depending on business activity (e.g., sales tax or employment taxes).
  • Partnerships must obtain an EIN and may need to register with Florida’s Department of Revenue for sales or employment tax purposes.
  • Florida does not impose an income tax on partnerships, but other business-related taxes and filings may still apply.

Florida partnership filing requirements do not require general partnerships to undertake registration or obtain a business license. Since a general partnership is not an independent business entity, each partner becomes personally responsible for any and all business activities undertaken by the partnership. Although it is not required, the state of Florida allows general partnerships to register with the state — making it easier for such businesses to adequately represent themselves in public.

A state registration allows the maintenance of a public record of the partnership's existence. Since the state can certify the general partnership's standing, it makes it easier for the partners to obtain loans or engage in dealings that require substantiation of its business activities.

How to Register Your Partnership

To do this, you must first visit Florida's Department of State to register a DBA (fictitious) business name. If you intend to operate the business using any name other than that of the partners, you must seek the state's permission. You can check the availability of the fictitious business name by visiting the website of the Department of State and using the link to the "Look up a Business Name" database. To file the application online, navigate to the section marked "Electronic Filing & Certification" and click on the tab marked "Fictitious Name Registration."

You can also choose to file the application by mail. Click on the Forms tab on the website and download the "Application for Registration of a Fictitious Name” form. Fill it out and send it to the Department of State. Make sure that you include the filing fee of $50.

Requirements for a Fictitious Name and Public Notice

When registering a fictitious name (also known as a "doing business as" or DBA) in Florida, it's not enough to simply submit the registration form. Florida law requires that you also publish a public notice in a newspaper within the county where your business is located. This is to ensure transparency and give the public an opportunity to be aware of the business operating under an alternate name.

Before registering, ensure that:

  • The fictitious name is not deceptively similar to an existing business.
  • You provide accurate ownership information, including all partners' names and addresses.
  • You retain proof of your newspaper publication for legal compliance, although this document does not need to be submitted with your application.

Complete the General Partnership Registration Form

The next step requires you to complete and submit the general partnership registration form with Florida's SOC. Visit the state website and navigate to the section marked "General Partnership Forms." You can download the registration form, complete and send it in by mail or use the online registration system. The form asks for the names and contact information of the partners as well as other relevant information about the business. You should also submit a filing fee of $50. Include an extra $8.75 if you want to receive an official certification of your partnership status or $52.50 for a certified true copy of the registration.

All checks should be made out to the Florida Department of State. If you are filing online, the accepted credit cards are American Express, Discover, Mastercard, and Visa. The processing time for applications filed online is 2 - 3 business days, while it usually takes 3 - 5 business days for those filed by mail.

Florida Partnership Tax Return Responsibilities

Florida does not require a state income tax return for general partnerships because the state does not impose a personal income tax or a corporate income tax on entities that are taxed as partnerships at the federal level. However, partnerships must file IRS Form 1065, the U.S. Return of Partnership Income, annually with the Internal Revenue Service. Each partner then receives a Schedule K-1, detailing their share of income, deductions, and credits, which must be reported on their personal federal income tax returns.

In certain cases, Florida partnerships may still need to engage with the Florida Department of Revenue:

  • If the partnership sells taxable goods or services, it must register for sales and use tax and file returns using Form DR-15.
  • If the partnership has employees, it must register for reemployment tax (formerly unemployment tax) and file quarterly reports using Form RT-6.
  • If the business is structured as a limited partnership (LP) or limited liability limited partnership (LLLP), and it elects to be taxed as a corporation, it may be subject to the Florida corporate income tax and required to file Form F-1120.

Although there is no requirement for a "Florida partnership tax return" specifically, businesses must stay compliant with applicable federal and Florida-specific taxes.

Importance of Registering Your Partnership

You should obtain both documents if you intend to submit job bids, apply for loans, or undertake any activity that requires the submission of official paperwork documenting the existence of your general partnership.

After acquiring the above documents, the next step involves getting an EIN from the IRS. You can do this by visiting the IRS website and using the online application portal to immediately obtain an EIN. You can also do a manual request by downloading Form SS-4. Complete the form and submit by fax or mail.

You can use the state registration paperwork and EIN to open a bank account.

Draft a general partnership agreement outlining the responsibilities and rights of partners. The agreement should be signed by all partners. Although this is not a requirement, it's regarded as best practice.

If your business activities include the retailing of products with sales tax, you must register with Florida's Department of Revenue. To do this, simply visit the department's official website and use the online filing system to submit your business information. You can also download the "Florida Business Tax Application," fill it out according to the instructions and send it in by mail.

If you intend to hire employees, you must register with Florida's New Hire Reporting Center. Use the online registration system on the center's website to submit a new hire report or download, fill, and send by mail.

If necessary, obtain all relevant permits and occupational licenses. This is necessary for businesses such as physical therapists, lawyers, barbers, etc.

Visit the website of the state board in charge of your particular occupation. Each board has its licensing requirements. You can use Florida's Regulated Industries Guide to look up the licensing requirements for your occupation.

Recordkeeping, Renewals, and Reporting Obligations

Once registered, general partnerships in Florida should maintain accurate and updated records to remain in good standing and ensure compliance with tax and business laws. Key recordkeeping and renewal considerations include:

  • Fictitious Name Renewal: Fictitious names must be renewed every five years. Failure to renew can result in the administrative dissolution of your DBA registration.
  • Annual Reports: While general partnerships are not required to file an annual report with the state, limited partnerships (LPs) and limited liability limited partnerships (LLLPs) are required to file an annual report to maintain their active status.
  • Sales and Employment Tax Filings: Ensure timely filing of DR-15 and RT-6 forms if registered for sales tax or employment taxes.
  • Change Notifications: If your partnership’s address, partner information, or business purpose changes, update the Florida Department of State and other relevant agencies accordingly.

Strong internal recordkeeping practices help avoid compliance issues and ensure that your partnership can produce supporting documentation for loans, audits, or legal purposes.

Frequently Asked Questions

1. Does Florida require partnerships to file a state tax return?

No. Florida does not impose an income tax on partnerships, so no state-level income tax return is required. However, sales and employment taxes may apply.

2. What federal tax form do Florida partnerships file?

Florida Partnerships must file IRS Form 1065 and provide Schedule K-1s to each partner.

3. Is registering a partnership in Florida mandatory?

No, general partnerships are not required to register. However, registration is highly recommended for legal and practical benefits.

4. Do partnerships in Florida need an EIN?

Yes. An EIN from the IRS is required for opening a bank account, hiring employees, and filing taxes.

5. When do partnerships need to register with the Florida Department of Revenue?

If your partnership sells taxable goods/services or hires employees, you must register and comply with relevant tax filing requirements.

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