Reviewed and updated October 16, 2026

What changed in 2023

Florida lowered an important electronic filing and payment threshold from $20,000 to $5,000 effective January 1, 2023. The rule concerns the method of filing and payment for affected taxes. It does not mean the first $5,000 of income, sales or tax is exempt.

The threshold generally refers to tax paid during the prior state fiscal year, July 1 through June 30. That measurement differs from a calendar-year revenue test. Identify the specific tax account and applicable Department of Revenue rule before deciding whether the requirement applies.

Check the account and deadline

Review notices from the Florida Department of Revenue and confirm your enrollment for electronic services. Different taxes can have specific electronic requirements, and businesses below a threshold may still choose to file electronically. A payment initiation cutoff can occur before the return’s calendar due date.

Do not assume that submitting a return also schedules payment. Confirm the payment amount, banking details, effective date and acknowledgment. Use the Department’s current electronic payment calendar and instructions for the tax involved.

Build a repeatable compliance process

Maintain a list of state tax accounts, filing frequency, responsible staff and payment authorization steps. Reconcile the books to each return and save submission confirmations. Keep account access secure when staff or outside advisers change.

If you receive an electronic-filing notice, share the complete document with your bookkeeper or tax professional and resolve it before the next deadline. The practical goal is matching the right filing method and payment timing to the account, not relying on a headline about a law that began in 2023.

Official sources

This guide provides general information. The rules depend on the tax year, jurisdiction and your circumstances. Ask our team which filing or planning steps apply to you.