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 on probate
proceedings that commenced before
July 1, 2023.
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
), 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
), 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
).
If Florida estate tax is owed, download the
Filing Requirements for Florida Estate Tax
document for more information.
