Form Dr-312 - Affidavit Of No Florida Estate Tax Due With Instructions

Instructions for Completing Form DR-312

DR-312

N. 01/00

•

Use this form ONLY for decedents dying on or after January 1, 2000.

•

File this form with the clerk of the court. Do not mail it to the Florida Department of Revenue.

General Information

When to Use Form DR-312

Effective January 1, 2000 (for decedents dying on or

Form DR-312 should be used when an estate is not

after January 1, 2000 ONLY), estates are no longer

subject to Florida estate tax under Chapter 198, Florida

required to file a Preliminary Notice and Report (DR-301)

Statutes (F.S.), and a federal estate tax return (federal

with the Florida Department of Revenue. If Florida

Form 706 or 706-NA) is not required to be filed.

estate tax is not due; and a federal estate tax return

Federal thresholds for filing federal Form 706 only:

(federal Form 706 or 706-NA) is not required to be filed,

(For informational purposes only. Please confirm with

the personal representatives of such estates are to

Form 706 instructions.)

complete Florida Form DR-312, Affidavit of No Florida

Estate Tax Due . Note that the definition of “personal

Date of Death

Dollar Threshold

representative” in Chapter 198 includes any person who

(year)

for Filing Form 706

is in actual or constructive possession. Therefore, this

(value of gross estate)

affidavit may be used by “persons in possession” of any

property included in the decedent’s gross estate. Form

2000 and 2001

$675,000

DR-312 must be recorded directly with the clerk of

2002 and 2003

$700,000

the circuit court in the county or counties where the

2004

$850,000

decedent owned property. DO NOT send this form to

the Florida Department of Revenue.

2005

$950,000

2006 and thereafter

$1,000,000

Form DR-312 is admissible as evidence of nonliability for

Florida estate tax and will remove the Department’s

estate tax lien. The Florida Department of Revenue will

For thresholds for filing federal Form 706-NA

no longer issue Nontaxable Certificates for estates of

(nonresident alien decedent), contact your local IRS

persons dying on or after January 1, 2000 for which the

office.

DR-312 has been duly filed and no federal Form 706 or

706-NA is due.

If an administration proceeding is pending for an estate,

Form DR-312 may be filed in that proceeding. The case

The 3-inch by 3-inch space in the upper right corner is

style of the proceeding should be added in the large

for the exclusive use of the clerk of the court. Do not

blank space in the upper left portion of the DR-312.

write, mark or stamp in that space.

Form DR-312 should be filed with the clerk of court and

duly recorded in the public records of the county or

Where to File Form DR-312

counties where the decedent owned property.

File this form with the clerk of the court in the appropriate

county. Do not send this form to the Florida

Department of Revenue.

Need Assistance?

For forms and general information, call

For a detailed written response to your

Taxpayer Services, Monday-Friday, 8 a.m. to

questions, write: Florida Department of

5 p.m., ET, at 1-800-352-3671 (in Florida

Revenue, Estate Tax Unit, 5050 W. Tennes-

only) or 850-488-6800. From the option

see St., Tallahassee, Florida 32399-0155.

menu, select Information on Taxes or Forms.

Get the forms you need fast by FAX on

Hearing or speech impaired persons may

Demand! Call seven days a week, 24 hours a

call the TDD line at 1-800-367-8331 or 850-

day, at 850-922-3676 from your FAX machine

922-1115.

telephone and follow the instructions.

Visit our web site at:

Reference Material

Form DR-312 can be downloaded from our

Chapter 12C-3, Florida Administrative Code

Internet website at:

and Chapter 198, Florida Statutes. Tax

statutes and rules are available online at:

Form Dr-312 - Affidavit Of No Florida Estate Tax Due With Instructions - 2000 Page 2

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