Form Dr-312 - Affidavit Of No Florida Estate Tax Due Page 2
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2DR-312
R. 06/11
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
1998
$625,000
possession. Therefore, this affidavit may be used by
1999
$650,000
“persons in possession” of any property included in
2000 and 2001
$675,000
the decedent’s gross estate.
2002 and 2003
$1,000,000
Form DR-312 is admissible as evidence of nonliability
2004 and 2005
$1,500,000
for Florida estate tax and will remove the Department’s
estate tax lien. The Florida Department of Revenue will
2006, 2007 and 2008
$2,000,000
no longer issue Nontaxable Certificates for estates for
2009
$3,500,000
which the DR-312 has been duly filed and no federal
Form 706 or 706-NA is due.
2010
$0
2011 and 2012
$5,000,000
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.
For thresholds for filing federal Form 706-NA
Do not write, mark, or stamp in that space.
(nonresident alien decedent), contact your local Internal
Where to File Form DR-312
Revenue Service office.
Form DR-312 must be recorded directly with the clerk
If an administration proceeding is pending for an estate,
of the circuit court in the county or counties where the
Form DR-312 may be filed in that proceeding. The case
decedent owned property. Do not send this form to the
style of the proceeding should be added in the large
Florida Department of Revenue.
blank space in the upper left portion of the DR-312.
When to Use Form DR-312
Form DR-312 should be filed with the clerk of the court
Form DR-312 should be used when an estate is not
and duly recorded in the public records of the county or
subject to Florida estate tax under Chapter 198, F.S.,
counties where the decedent owned property.
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.
For Information and Forms
Information and forms are available on our
For a written reply to tax questions, write:
Internet site at
Taxpayer Services Mail Stop 3-2000
Florida Department of Revenue
5050 W Tennessee St
Tallahassee FL 32304-0112
To speak with a Department of Revenue
representative, call Taxpayer Services,
Reference Material
Monday through Friday, 8 a.m. to 7 p.m., ET,
Rule Chapter 12C-3, Florida Administrative
at 800-352-3671.
Code and Chapter 198, Florida Statutes. Tax
statutes and rules are available online at:
Persons with hearing or speech impairments
/law
may call the TDD at 800-367-8331 or
850-922-1115.
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