The Florida Form DR-312, also known as the Affidavit of No Florida Estate Tax Due, is a document used by personal representatives of estates to confirm that no Florida estate tax is owed. This form is necessary when a federal estate tax return is not required, and it serves to release any liens related to estate taxes. For assistance in completing the form, please click the button below.
The Fl Dr 312 form, officially known as the Affidavit of No Florida Estate Tax Due, is used to declare that an estate is not subject to Florida estate tax. It is specifically designed for personal representatives of estates where neither Florida estate tax is owed nor a federal estate tax return (Form 706 or 706-NA) is required.
The form can be filed by the personal representative of the estate, as defined in Florida Statutes. This includes any individual who is in actual or constructive possession of property belonging to the decedent's estate. In some cases, "persons in possession" may also use this affidavit.
This form should be used when an estate does not owe Florida estate tax under Chapter 198 and when a federal estate tax return is not required. It is crucial to note that the form cannot be used if the estate is required to file a federal Form 706 or 706-NA.
To complete the form, the personal representative must provide their name, the name of the decedent, the date of the decedent's death, and the state of domicile at the time of death. Additionally, the representative must indicate whether the decedent was a U.S. citizen or not.
The completed Fl Dr 312 form must be filed with the clerk of the circuit court in the county or counties where the decedent owned property. It is important to avoid sending the form to the Florida Department of Revenue.
Once filed, the Fl Dr 312 form serves as evidence that the estate is not liable for Florida estate tax. It will also remove any existing estate tax lien imposed by the Florida Department of Revenue. The department will no longer issue Nontaxable Certificates for estates that have properly filed this form.
The personal representative acknowledges personal liability for any distributions made from the estate after obtaining a release of property from the Florida estate tax lien. This means that if the estate is later found to owe taxes, the representative may be held responsible for any distributions made prior to resolving the tax issue.
The thresholds for filing federal Form 706 vary by year. For example, estates with a gross value of $675,000 for deaths in 2000 and 2001, and $1,000,000 for 2002 and 2003 are required to file. For years after 2006, it is advisable to check the IRS website for the most current thresholds.
If you have questions or need help with the Fl Dr 312 form, you can contact Taxpayer Services at the Florida Department of Revenue by calling 850-488-6800. They are available Monday through Friday, excluding holidays. Additional resources, including forms and tutorials, can also be found on their website.
The Fl Dr 312 form, known as the Affidavit of No Florida Estate Tax Due, is often accompanied by several other important documents in estate proceedings. Below are four common forms that may be used alongside the DR-312.
Each of these documents plays a vital role in the estate administration process, ensuring compliance with legal requirements and facilitating the proper management of the decedent's assets. It is important to ensure that all necessary forms are completed accurately and submitted in a timely manner to avoid delays in the probate process.
Affidavit of No Florida Estate Tax Due
DR-312 R. 01/21
Rule 12C-3.008, F.A.C.
Effective 01/21
Page1 of 2
(This space available for case style of estate probate proceeding)
(For official use only)
I, the undersigned, _______________________________________________________________________ , do hereby state:
(print name of personal representative)
1.I am the personal representative as defined in section 198.01 or section 731.201, Florida Statutes, as the case may be, of the estate of _____________________________________________________________________________ .
(print name of decedent)
2.The decedent referenced above died on _____/_____/_____, and was domiciled (as defined in s. 198.015, F.S.) at
(date of death)
the time of death in the state of _______________________.
On date of death, the decedent was (check one): o a U.S. citizen o not a U.S. citizen
3.A federal estate tax return (federal Form 706 or 706-NA) is not required to be filed for the estate.
4.The estate does not owe Florida estate tax pursuant to Chapter 198, F.S.
5.I acknowledge personal liability for distribution in whole or in part of any of the estate by having obtained release of such property from the lien of the Florida estate tax.
Under penalties of perjury, I declare that I have read the foregoing Affidavit and that the facts stated in it are true to the best of my knowledge and belief. This Affidavit is based on all information of which the personal representative has any knowledge.
Executed this _______ day of ______________, 20 _____________
Signature________________________________________________
Print name _______________________________________________
Telephone number _______________________________________
Mailing address ___________________________________________
City/State/ZIP ___________________________________________
File this form with the appropriate clerk of the court. Do not mail to the Florida Department of Revenue.
DR-312
R. 01/21
Page 2 of 2
Instructions for Completing Form DR-312
General Information
If Florida estate tax is not due and a federal estate tax return (federal Form 706 or 706-NA) is not required to be filed, thepersonal representatives of such estates should complete Florida Form DR-312, Affidavit of No Florida Estate Tax Due. Note that the definition of “personal representative” in Chapter 198, F.S., includes any person who is in actual or constructive possession. Therefore, this affidavit may be used by “persons in possession” of any property included in the decedent’s gross estate.
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 no longer issue Nontaxable Certificates for estates for which the DR-312 has been duly filed and no federal Form 706 or 706-NA is due.
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. Do not write, mark, or stamp in that space.
Where to File Form DR-312
Form DR-312 must be recorded directly with the clerk of the circuit court in the county or counties where the decedent owned property. Do not send this form to the 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 706-NA.
Federal thresholds for filing federal Form 706 only: (For informational purposes only. Please confirm with Form 706 instructions.)
Date of Death
Dollar Threshold
(year)
for Filing Form 706
(value of gross estate)
2000 and 2001
$675,000
2002 and 2003
$1,000,000
2004 and 2005
$1,500,000
For 2006 and forward
go to the IRS website at
www.irs.gov to obtain
thresholds.
For thresholds for filing federal Form 706-NA (nonresident alien decedent), contact your local Internal Revenue Service office.
If an administration proceeding is pending for an estate, Form DR-312 may be filed in that proceeding. The case style of the proceeding should be added in the large blank space in the upper left portion of the DR-312. Form DR-312 should be filed with the clerk of the court and duly recorded in the public records of the county or counties where the decedent owned property.
To Contact Us
Information, forms, and tutorials are available on the Department’s website floridarevenue.com
If you have any questions, or need assistance, call Taxpayer Services at 850-488-6800, Monday through Friday, excluding holidays.
To find a taxpayer service center near you, go to: floridarevenue.com/taxes/servicecenters
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
Subscribe to Receive Email Alerts from the Department.
Subscribe to receive an email when Tax Information Publications and proposed rules are posted to the Department’s website. Subscribe today at floridarevenue.com/dor/subscribe.
Reference Material
Rule Chapter 12C-3, Florida Administrative Code and Chapter 198, Florida Statutes. Tax statutes and rules are available online at: https://revenuelaw.floridarevenue.com
Filling out the Florida Form DR-312, Affidavit of No Florida Estate Tax Due, can seem straightforward, but many people encounter common pitfalls. One frequent mistake is neglecting to include the full name of the decedent. This form requires the decedent's name to be printed clearly. Omitting or misspelling this information can lead to delays in processing.
Another common error involves the date of death. It is crucial to accurately enter the date on the designated line. Mistakes in this section can create confusion and may necessitate a re-filing of the form. Double-checking this information before submission can save time and effort.
Many individuals also fail to check the box indicating whether the decedent was a U.S. citizen. This detail is important for determining tax obligations. Skipping this step may result in the form being deemed incomplete, which could lead to complications down the line.
Inaccurate information regarding the estate’s tax obligations is another mistake to avoid. Some filers may mistakenly assert that no federal estate tax return is required when, in fact, it is. Understanding the thresholds for filing federal Form 706 or 706-NA is essential. If a return is necessary, Form DR-312 cannot be used.
People often overlook the signature requirement. The personal representative must sign the form to validate it. Without a signature, the form cannot be processed, which can delay the release of any estate property from tax liens.
Additionally, providing incorrect contact information can hinder communication with the clerk of the court. It is important to ensure that the telephone number and mailing address are accurate. This information allows for any necessary follow-up regarding the form.
Another common oversight is failing to file the form with the correct clerk of the circuit court. Each county has its own clerk, and submitting the form to the wrong office can result in processing delays. Be sure to verify the appropriate location before filing.
Finally, some individuals may not take note of the instructions regarding the 3-inch by 3-inch space in the upper right corner of the form. This area is reserved for the clerk's use only. Writing or marking in this space can lead to complications and may result in the form being rejected.
Affidavit of Death: Similar to the FL DR 312, this document serves to affirm the death of an individual, often used to settle estates. It provides necessary information about the decedent and is crucial for legal proceedings involving the estate.
Federal Form 706: This form is required for estates exceeding a certain value and is used to report estate taxes at the federal level. While the FL DR 312 is for estates not subject to Florida estate tax, Form 706 is essential when federal tax is applicable.
Notice of Administration: This document informs interested parties about the probate proceedings and serves as a formal notification. Like the FL DR 312, it is a critical component in the management of an estate.
Florida Traffic Crash Report Form: This essential document must be submitted by drivers involved in traffic crashes resulting in property damage without police presence. Complete details captured are vital for insurance and record-keeping. The reporting must occur within 10 days, following guidelines outlined in https://floridaformspdf.com/printable-florida-traffic-crash-report-form/.
Petition for Letters of Administration: This form initiates the probate process by requesting the court to appoint a personal representative. It shares the purpose of formalizing estate management, similar to the FL DR 312's role in affirming tax status.
Release of Lien: This document is used to remove any liens against the estate, much like the FL DR 312, which helps eliminate the Florida estate tax lien. Both documents are crucial for clearing the estate for distribution.
Final Accounting: This document summarizes the financial activities of the estate and is submitted to the court. While the FL DR 312 addresses tax liability, the Final Accounting provides a complete financial picture of the estate.
CBP Declaration Form 6059B - This form promotes responsible and lawful entry into the United States.
In the realm of real estate transactions, having the correct documentation is crucial, and the Texas TREC Residential Contract form serves as the foundational agreement for buyers and sellers alike. This form can be conveniently accessed at texasdocuments.net/, ensuring that both parties are informed about their rights and obligations, thereby facilitating a smoother and more transparent transaction process.
Dmv 262 - Understanding the requirements of this form can ease the transfer process for both parties.