Moving Your Business Entity to Florida After a Move
Keep and register, domesticate, or form new — and the old state's fees and taxes you leave behind
Reviewed by the Fairlight Accounting cross-border tax team — U.S. & Canadian Tax Desks
Moving to Florida doesn't move your company. An LLC or corporation formed in your former state stays governed and taxed there until you change it. You can keep it and register it in Florida, domesticate or convert it into a Florida entity, or form a new Florida entity. Domestication usually keeps the same federal identity and EIN.
On this page
The options
| Option | What it means |
|---|---|
| Keep and register | Old-state entity stays; register in Florida as a foreign entity (the Florida annual report guide); old state's annual fees and franchise taxes continue |
| Domesticate or convert | An LLC from another U.S. state files articles of conversion in Florida (Fla. Stat. §§605.1041–605.1046; Florida's LLC domestication is only for non-U.S. entities); a corporation files articles of domestication (§§607.11920–607.11924) or conversion (§§607.11930–607.11935); the old state's matching filing is needed if its law permits; the same entity continues under Florida law |
| Form new and transfer | New Florida entity; transfer assets and contracts; dissolve the old one (with the old state's final returns and tax clearances) |
What you leave behind
California's US$800 annual tax (LLCs) or minimum franchise tax (corporations) — due every year an entity is organized, registered, or doing business in California, even if inactive, until it cancels, dissolves, or converts out — plus the LLC fee once California income reaches US$250,000, New York's annual LLC filing fee (US$25 to US$4,500, owed only while the LLC has New York-source income) and biennial statement (its newspaper publication requirement is a one-time step at formation), Massachusetts and Tennessee's entity-level taxes, and old-state annual reports. Keeping the old entity keeps these; domesticating ends them once the old state's withdrawal is complete.
Federal tax
Domestication and conversion of an LLC or corporation generally don't change its federal classification or EIN (a corporation's reincorporation in Florida is an F reorganization — a mere change in place of organization under IRC §368(a)(1)(F) and Treas. Reg. §1.368-2(m)), so no federal gain arises. Forming a new entity and transferring assets can be a taxable transfer unless structured as a contribution or reorganization.
Frequently asked questions
Does my LLC move when I move to Florida?
No — it stays an old-state entity until you domesticate, convert, or replace it.
What is domestication?
A filing that moves the same entity's legal home to Florida, keeping its identity — for an LLC from another U.S. state, Florida handles this as a conversion.
Do I keep my EIN?
Usually, with a domestication or conversion.
Will my old state keep charging fees?
Yes, until the entity is moved or dissolved and its withdrawal is complete.
Official sources
The Division of Corporations' conversion form states: “Attached is a form to convert an "Other Business Entity" into a "Florida Limited Liability Company" pursuant to section 605.1045, Florida Statutes.” — Florida Department of State, Division of Corporations, Articles of Conversion for "Other Business Entity" into Florida Limited Liability Company (Form INHS11), https://form.sunbiz.org/pdf/inhs11.pdf
The Division of Corporations explains: “Any profit corporation, limited liability company, limited partnership or limited liability limited partnership annual report filing will have until 11:59 PM EST on Friday May 1, 2026, before a $400 late fee is assessed.” — Florida Department of State, Division of Corporations, File Annual Report, https://dos.fl.gov/sunbiz/manage-business/efile/annual-report/
Next step
Fairlight Accounting is a cross-border accounting and tax practice with a U.S. Tax Desk and a Canadian Tax Desk. Our U.S. Tax Desk handles entity relocation planning — domestications, foreign registrations, old-state final returns, and federal classification continuity. See pricing or book a call.
Cross-border taxes, handled in one place
U.S. and Canadian filings prepared together by our U.S. and Canadian Tax Desks.
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