Field Notes

Honest notes, as I go.

What Florida actually requires of a small business, what each step costs, and the parts the official instructions leave out.

Florida LLCs no longer file a BOI report.

FinCEN finalized its rule in August 2026: U.S. companies are exempt and no longer file beneficial ownership reports. Florida’s own LLC filing page still says it is a federal requirement — and the official-looking letters have not stopped either.

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Forming a Florida LLC this fall? Set the effective date to January 1.

Florida lets you postdate a new LLC by up to 90 days. File before December 31 with a January 1 effective date and you skip the coming year’s $138.75 annual report — and clear the queue before January, the slowest filing month of the year.

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The Florida LLC annual report: five minutes now, or $400 later.

It reports nothing, it's due every year even when nothing changed, and missing May 1 costs a mandatory $400 with no waiver. The real deadlines, the full cost ladder down to dissolution, and the official-looking mail you should never pay.

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Florida's DBA newspaper rule, honestly explained.

Yes, Florida really makes you run a newspaper ad before registering a business name. What §865.09 actually requires, the right order of steps, what the notice costs county to county, and the honest details nobody mentions — like who really enforces it.

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