How to Complete and File Florida Form 6: Deadlines, EFDMS, and Assets

Florida Form 6, the Full and Public Disclosure of Financial Interests, is filed electronically each year through the state’s Electronic Financial Disclosure Management System at disclosure.floridaethics.gov. It is due July 1 and reports your net worth, assets, liabilities, and income sources as of December 31 of the prior year. Paper submissions are no longer accepted.¹

Who Has to File

Article II, Section 8 of the Florida Constitution requires all elected constitutional officers and candidates for those offices to file Form 6.² That covers the Governor, Lieutenant Governor, Cabinet members, and county-level officers including sheriffs, property appraisers, supervisors of elections, clerks of the circuit court, county commissioners, and tax collectors.

Florida Statute 112.3144 adds members of expressway, transportation, bridge, and toll authorities created under chapters 343 or 348, along with members of the Commission on Ethics itself.³ Starting January 1, 2024, SB 774 extended the requirement to mayors and elected members of municipal governing bodies, moving those officials from Form 1 to the more detailed Form 6. Candidates for any covered office file when they qualify.

The July 1 Deadline and Late Penalties

The annual filing is due July 1 for the previous calendar year, with a grace period running through September 1. If you have not filed by September 1, an automatic fine of $25 per day begins and continues until you file or the fine reaches its $1,500 cap.⁴ The cap applies only to the automatic fine. A separate civil penalty may be imposed if the form is more than 60 days overdue and a complaint is filed.³

The consequences go beyond money. If you fail to file after receiving notice from the Commission and the $1,500 maximum has already accrued, the Commission must open an investigation and hold a public hearing to determine whether the failure was willful. A finding of willful non-compliance produces an order recommending removal from office or public employment.³

Registering and Filing in EFDMS

All filings go through disclosure.floridaethics.gov. First-time filers register before they can complete the form. Go to the site, click “I am a Filer,” then “Request Registration Email,” and enter the email address your filing coordinator has on file for you. A registration link arrives by email; follow it to create a username and password.¹

Once registered, you log in and the system walks you through each section.⁵ Candidates qualifying for office submit the form electronically to the Commission and then print a copy to file with the qualifying officer. Submission generates an electronic confirmation, and the disclosure becomes an immediately searchable public record.

Reporting Assets

List every asset worth more than $1,000 as of December 31 of the reporting year, or a more recent date if you are a candidate or new filer. Descriptions must be specific enough for the public to identify the asset. For real estate, give a street address or a general location rather than “property in Florida.” For intangibles like stocks and bonds, identify the type and the business entity. Florida Prepaid College Plan balances and money in the Deferred Retirement Option Program count as reportable intangible personal property.⁶

Professional appraisals are not required, but values should be reasonable. Real property can be reported at its market value for tax purposes. Publicly traded securities should reflect December 31 closing prices. Accounts receivable and notes are valued at what you reasonably expect to collect.

Household goods and personal effects get simpler treatment. If they are not held for investment, you can aggregate them and report a single value. That covers jewelry, stamp and gun collections, art objects, household equipment and furnishings, clothing, and vehicles for personal use.

Reporting Liabilities

Report each liability over $1,000 with the creditor’s name, address, and the amount owed on your reporting date. You do not have to itemize credit card balances, retail installment accounts, taxes owed (unless reduced to a judgment), life insurance policy indebtedness owed to the issuing company, or contingent liabilities.⁶

Those excluded debts still count toward net worth. When calculating it, add both itemized and unreported liabilities, including credit cards, taxes owed, and debts under $1,000, then subtract the total from your assets. Leaving unreported liabilities out overstates net worth and can prompt Commission questions.

Reporting Income

Identify each source that provided more than $1,000 during the year by name, address, and amount. “Income” tracks the federal gross income definition, so it includes compensation for services, business income, gains from property, interest, rents, dividends, pensions, IRA distributions, and your distributive share of partnership gross income. Tax-exempt income such as interest on municipal bonds still counts.⁶ As an alternative, the Commission accepts a copy of your federal income tax return with all schedules and attachments in place of listing sources manually.³

Secondary Sources of Income

Secondary sources do not mean a second job. The requirement applies only when both of these are true for the same business:

You owned more than 5% of the total assets or capital stock of a business entity doing business in Florida during the reporting period.
You received more than $1,000 in gross income from that business.

If both thresholds are crossed, list every source of income to that business that exceeded 10% of the business’s gross income for its most recently completed fiscal year, together with the source’s address and principal business activity. The point is to surface major customers or clients of businesses in which you hold a significant ownership stake.

Joint Property and Spousal Assets

How you report joint property depends on the form of ownership. For assets held jointly with right of survivorship or as tenants by the entirety, which includes most joint spousal bank accounts, report 100% of the value. For other joint ownership, report only your legal percentage. The same logic applies to liabilities: 100% for debts secured by jointly held property with right of survivorship, and your proportionate share for other joint-and-several debts.⁶

You are not required to disclose assets owned solely by your spouse or your spouse’s individual income. If you and your spouse earn joint income from jointly owned property, such as interest from a shared account or dividends from jointly held stock, include all of that income.

Fixing an Error After You File

If you find a mistake after submitting, the Commission provides Form 6X, Amendment to Full and Public Disclosure of Financial Interests, through the same EFDMS portal.⁵ Filing a voluntary amendment before anyone questions your disclosure is far easier than explaining a discrepancy during a Commission review. Keep supporting documentation for every figure: bank statements, brokerage records, property tax assessments, and income records.

Filing When You Leave Office

Officials who leave a Form 6 position during the year file Form 6F, the Final Full and Public Disclosure of Financial Interests, within 60 days of leaving. The reporting date for net worth, assets, and liabilities on Form 6F is the date you left, not December 31.⁷ One exception applies: if you move directly into another position that requires Form 6 filing within that 60-day window, you do not file a final disclosure for the prior role. Form 6F is also submitted electronically through EFDMS.

1
Florida Commission on Ethics. Electronic Financial Disclosure Management System
2
Florida Commission on Ethics. Florida Constitution – Article II, Section 8 – Ethics in Government
3
Florida Senate. Florida Code Title X Chapter 112 Part III Section 112.3144
4
Florida Commission on Ethics. Financial Disclosure Information
5
Florida Commission on Ethics. Forms – Financial Disclosure
6
Florida Commission on Ethics. 2025 Form 6 Instructions – Full and Public Disclosure of Financial Interests
7
Florida Commission on Ethics. 2026 Form 6F Instructions