Form Dr-312 - Affidavit Of No Florida Estate Tax Due (Page 2 of 2) in pdf

DR-312

R. 08/13

Page 2

Instructions for Completing Form DR-312

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

General Information

Federal thresholds for filing federal Form 706 only:

(For informational purposes only. Please confirm with

If Florida estate tax is not due and a federal estate tax

Form 706 instructions.)

return (federal Form 706 or 706-NA) is not required to

be filed, the personal representatives of such estates

Date of Death

Dollar Threshold

should complete Florida Form DR-312, Affidavit of

(year)

for Filing Form 706

No Florida Estate Tax Due. Note that the definition

(value of gross estate)

of “personal representative” in Chapter 198, F.S.,

includes any person who is in actual or constructive

2000 and 2001

$675,000

possession. Therefore, this affidavit may be used by

2002 and 2003

$1,000,000

“persons in possession” of any property included in

2004 and 2005

$1,500,000

the decedent’s gross estate.

For 2006 and forward

Form DR-312 is admissible as evidence of nonliability

go to the IRS website at

for Florida estate tax and will remove the Department’s

to obtain

estate tax lien. The Florida Department of Revenue will

thresholds.

no longer issue Nontaxable Certificates for estates for

which the DR-312 has been duly filed and no federal

For thresholds for filing federal Form 706-NA

Form 706 or 706-NA is due.

(nonresident alien decedent), contact your local Internal

Revenue Service office.

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

the form is for the exclusive use of the clerk of the court.

If an administration proceeding is pending for an estate,

Do not write, mark, or stamp in that space.

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

Where to File Form DR-312

style of the proceeding should be added in the large

Form DR-312 must be recorded directly with the clerk

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

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

of the circuit court in the county or counties where the

decedent owned property. Do not send this form to the

and duly recorded in the public records of the county or

counties where the decedent owned property.

Florida Department of Revenue.

When to Use Form DR-312

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

subject to Florida estate tax under Chapter 198, F.S.,

and a federal estate tax return (federal Form 706 or 706-

NA) is not required to be filed. NOTE: This form may

NOT be used for estates that are required to file federal

form 706 or 706A.

To Contact Us

Information, forms, and tutorials are available on our Internet site:

To speak with a Department representative, call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at

800-352-3671.

To find a taxpayer service center near you, go to: /contact.html

For written replies to tax questions, write to:

Taxpayer Services - Mail Stop 3-2000

Florida Department of Revenue

5050 W Tennessee St

Tallahassee FL 32399-0112

Reference Material

Rule Chapter 12C-3, Florida Administrative Code and Chapter 198, Florida Statutes. Tax statutes and rules are available

online at: /law

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

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