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Florida Estate Tax

A federal change eliminated Florida's estate tax after December 31, 2004. Previously, federal law allowed a credit for state death taxes on the federal estate tax return. The federal government then changed the credit to a deduction for state estate taxes. Since Florida's estate tax was based solely on the federal credit, estate tax was no longer due on estates of decedents that died on or after January 1, 2005. However, the personal representative of an estate may still need to complete certain forms to remove the automatic Florida estate tax lien.

Reference: Chapter 198, Florida Statutes

Estates of Decedents who died on or after January 1, 2005

No Florida estate tax is due for decedents who died on or after January 1, 2005.

If the estate is not required to file Internal Revenue Service (IRS) Form 706 or Form 706-NA, the personal representative may need to file the Affidavit of No Florida Estate Tax Due
(Florida Form DR-312 PDF Icon), to release the Florida estate tax lien.

If the estate is required to file IRS Form 706 or Form 706-NA, the personal representative may need to file the Affidavit of No Florida Estate Tax Due When Federal Return is Required
(Florida Form DR-313 PDF Icon), to release the Florida estate tax lien.

Florida Forms DR-312 and DR-313 are admissible as evidence of no liability for Florida estate tax and will remove the Department's estate tax lien. These forms must be filed with the clerk of the court in the county where the property is located. Do not send these forms to the Department.

Estates of Decedents who died on or before December 31, 2004

For estates of decedents who died on or before December 31, 2004 and that are required to file a federal estate tax return (Federal Form 706 or 706-NA), the personal representative must file a Florida Estate Tax Return (Florida Form F-706 PDF Icon).

If Florida estate tax is owed, download the Filing Requirements for Florida Estate Tax PDF Icon document for more information.