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DR-313

R. 06/11

Page 2

Instructions for Completing Form DR-313

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

General Information

Where to File Form DR-313

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

Form DR-313 should be filed with the clerk of the court

return (federal Form 706 or 706-NA) is required to be

and duly recorded in the public records of the county or

filed, the personal representative is to complete Florida

counties where the decedent owned property. Do not

Form DR-313, Affidavit of No Florida Estate Tax Due

send this form to the Florida Department of Revenue.

When Federal Return is Required, provided a Florida

If an administration proceeding is pending for an estate,

return is not due according to section 198.13(4), F.S.

Form DR-313 may be filed in that proceeding. The case

NOTE:

style of the proceeding should be added in the large

blank space in the upper left portion of the DR-313. The

A) The definition of “personal representative” in Chapter

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

198, F.S., includes any person who is in actual or

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

constructive possession. Therefore, this affidavit may

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

be used by “persons in possession” of any property

Federal thresholds for filing federal Form 706 and

included in the decedent’s gross estate.

706-NA:

B) Estates that are not required to file federal Form 706

For current and prior year federal threshold information,

or 706A, should use form DR-312, Affidavit of No

please visit the Internal Revenue Service (IRS) Internet

Florida Estate Tax Due.

site at or contact your local IRS office.

When to Use Form DR-313

This form is used when:

•

the decedent’s date of death is on or after

January 1, 2005,

•

the estate is not subject to Florida estate tax under

Chapter 198, F.S.,

•

a federal estate tax return (federal Form 706 or

706-NA) is required to be filed, and

•

a Florida return is not due according to section

198.13(4), F.S.

Form DR-313 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

no longer issue Nontaxable Certificates for estates for

which the DR-313 has been duly filed and federal Form

706 or 706-NA is due.

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.

Form Dr-313 - Affidavit Of No Florida Estate Tax Due When Federal Return Is Required Page 2

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