Florida Estate Tax
Beginning July 1, 2023, personal representatives of estates for
decedents who died after December 31, 2004, 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
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.
