Florida does not tax partnerships or partners on partnership income; partnerships with corporate partners file an information return

# Summary

Florida imposes no income tax on partnerships and no tax on any partner's distributive share as such. The Florida corporate income tax (Fla. Stat. ch. 220) is written for corporations and other "artificial entities"; a partnership is not among its taxpayers, and an individual partner is protected outright by the constitutional prohibition on individual income taxes (Fla. Const. art. VII, § 5). There is no Florida composite return, no nonresident withholding on distributive shares, and no PTET election.

The exception is informational and one step removed: a partnership with a corporate partner must file Form F-1065, the Florida Partnership Information Return, so that the corporate partner's share of partnership income finds its way onto the corporate partner's own Florida corporate income tax return. The tax, when it exists, is the corporate partner's — never the partnership's.

# Who must file the F-1065, verbatim

From the Department's instructions: "Every Florida partnership having any partner subject to the Florida Corporate Income Tax Code must file Florida Form F-1065. A limited liability company with a corporate partner, if classified as a partnership for federal tax purposes, must also file Florida Form F-1065."

A partnership whose partners are all individuals (or other partnerships without corporate blood in the chain) files nothing in Florida. The F-1065 itself computes no tax — it reports each corporate partner's distributive share and apportionment factors.

# Classification is what matters

Chapter 220 follows federal classification. An LLC classified as a partnership for federal income tax purposes is treated as a partnership — outside the corporate income tax, F-1065 duty only if it has a corporate partner. An LLC that is classified as a corporation federally (or that elects corporate treatment) becomes a chapter 220 taxpayer in its own right and files the F-1120 corporate return instead. The partnership-level answer in Florida therefore never turns on the business's size or income — only on entity classification and the identity of the partners.