In Florida Provided Service As An Llc Do I Have To Charge Taxes?

Express Liability Companies

The treatment of a Express Liability Visitor (LLC) under Florida reemployment law depends on how the LLC files its federal income revenue enhancement return.

If the LLC files its federal income tax return as a:

C corporation or an South corporation, the LLC is treated equally a corporation and members of the LLC are employees if they perform services for the LLC. A member of an LLC who performs services for an LLC classified every bit a corporation for federal income tax purposes is deemed by police to be an employee of the LLC and should be reported on the LLC'southward Employer's Quarterly Study (Form RT-six ).
Partnership, the LLC is treated as a partnership and members are regarded equally partners. Members would not exist employees and their wages would not be taxable wages in Florida. If the LLC filing its federal income revenue enhancement return as a partnership has other employees, the LLC itself must register and pay tax on the wages paid to the other employees, unless the wages are exempt for some other reason.

Wages are exempt if paid to an individual employed by his or her son, daughter, or spouse, including step relationships. In addition, wages paid to a child, or stepchild, under the historic period of 21 employed by his or her father, mother, stepfather, or stepmother are also exempt. For a partnership, the family unit member employed must accept the same relationship to all partners to be exempt. For example, a son would have to be the son of all, not just some, of the partners to be exempt. Similarly, a father would accept to be a father to all of the partners to be exempt.
Sole proprietor, the LLC is treated every bit a sole proprietor. The single fellow member/possessor is not an employee and his or her wages would non be taxable wages in Florida. If the LLC filing its federal income tax return as a sole proprietor has other employees, the LLC itself must register and pay tax on the wages paid to the other employees, unless the wages are exempt for some other reason.

Wages are exempt if paid to an individual employed by his or her son, girl, or spouse, including step relationships. In addition, wages paid to a kid, or stepchild, under the age of 21 employed past his or her begetter, mother, stepfather, or stepmother are as well exempt. As provided in s. 443.036(xx)(d), F.S., a unmarried member LLC is the employer required to register and study employee wages and pay the tax even if information technology is a overlooked entity for federal income tax purposes.