Florida is one of the easiest states in which to form a limited liability company. Easy does not mean without consequence: the structure you choose commits your tax position for years.
1. Choose the name
The name must include Limited Liability Company, L.L.C. or LLC, and be distinguishable from names already on file with the Florida Division of Corporations. Checking availability takes minutes and avoids a rejected filing.
2. Appoint a registered agent
Every LLC must have a registered agent with a Florida street address, able to receive official documents during business hours. A post box will not do. If you live outside the United States, this is a service to buy, not an option.
3. File the Articles of Organization
This is the company birth certificate. It states the name, principal address, registered agent and the members or managers. Filing is done online with the state.
4. Obtain an EIN
The federal tax identification number is required to open a bank account, hire and file. Applicants without a US social security number follow a different, slower process that is worth starting early.
5. Draft the operating agreement
Florida does not require one; banks and partners do. It sets out ownership, governance, and how members join or leave. Without it, the smallest disagreement becomes litigation.
6. Open a dedicated bank account
Mixing personal and company accounts is the fastest way to lose the liability protection that justified the LLC in the first place.
7. Keep up annual compliance
The state annual report is due each year before May 1. Missing it triggers a high fixed penalty, then administrative dissolution.
The point non-residents miss
A single-member LLC owned by a foreign person must file Form 5472 with a pro forma 1120 every year, even with no activity. Missing it costs a fixed penalty of several thousand dollars. This obligation surprises almost every new client.