Florida Estate Tax

A federal change eliminated Florida's estate tax on people who died after December 31, 2004. Beginning on July 1, 2023, personal representatives of estates do not have to file an Affidavit of No Florida Estate Tax Due (Form DR-312) or an Affidavit of No Florida Estate Tax Due When Federal Return is Required (Form DR-313). See Taxpayer Information Publication #23C03-01. If you have any questions, contact Taxpayer Assistance at (850) 488-6800.

Reference: Chapter 198, Florida Statutes