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Fl Dr 312 Sample
Affidavit of No Florida Estate Tax Due
Rule
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
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.
R. 01/21
Page 2 of 2
Instructions for Completing Form
File this form with the appropriate clerk of the court. Do not mail to the Florida Department of Revenue.
General Information
If Florida estate tax is not due and a federal estate tax return (federal Form 706 or
Form
The
Where to File Form
Form
When to Use Form
Form
and a federal estate tax return (federal Form 706 or
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
If an administration proceeding is pending for an estate, Form
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
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
5050 W Tennessee St Tallahassee FL
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
Instructions on Utilizing Fl Dr 312
Once you have gathered the necessary information, you can proceed to fill out the Fl DR 312 form. This form is essential for confirming that no Florida estate tax is due for the decedent's estate. Follow these steps carefully to ensure accuracy.
- Begin by printing your name in the designated space for the personal representative at the top of the form.
- In the next line, enter the name of the decedent whose estate you are representing.
- Fill in the date of death in the format of MM/DD/YYYY.
- Specify the state where the decedent was domiciled at the time of death.
- Check the appropriate box to indicate whether the decedent was a U.S. citizen or not.
- Confirm that a federal estate tax return (Form 706 or 706-NA) is not required by marking the relevant section.
- State that the estate does not owe any Florida estate tax according to Chapter 198, F.S.
- Acknowledge your personal liability for the distribution of estate property by signing the form.
- Print your name below your signature.
- Provide your telephone number and mailing address, including city, state, and ZIP code.
After completing the form, file it with the appropriate clerk of the court in the county where the decedent owned property. Ensure that you do not send this form to the Florida Department of Revenue. This step is crucial to finalize the process and remove any estate tax lien associated with the estate.
Misconceptions
Misconception 1: The DR-312 form is only for large estates.
This form can be used for any estate that does not owe Florida estate tax, regardless of its size. It is not limited to large estates.
Misconception 2: Filing the DR-312 form is the same as filing a federal estate tax return.
The DR-312 form is specifically for Florida estate tax purposes. It is not a substitute for the federal estate tax return (Form 706 or 706-NA), which may still be required under certain conditions.
Misconception 3: Only the personal representative can file the DR-312 form.
While the personal representative typically files the form, anyone in actual or constructive possession of the decedent's property can also use it.
Misconception 4: The DR-312 form eliminates all tax liabilities for the estate.
This form only confirms that no Florida estate tax is due. It does not absolve the estate from other potential tax liabilities.
Misconception 5: The DR-312 form must be mailed to the Florida Department of Revenue.
This form should be filed directly with the clerk of the circuit court. Mailing it to the Department of Revenue is not required and can lead to delays.
Misconception 6: Once the DR-312 form is filed, the estate is automatically exempt from all future taxes.
Filing the DR-312 does not guarantee future tax exemptions. If circumstances change, the estate may still incur tax liabilities.
Misconception 7: The DR-312 form can be filed at any time after the decedent's death.
This form should be filed promptly after determining that no Florida estate tax is due. Delays can complicate the estate administration process.
Misconception 8: The DR-312 form is not legally binding.
When signed, the form is a legally binding affidavit. The personal representative acknowledges personal liability for any distributions made based on the information provided.
Misconception 9: You do not need to keep a copy of the DR-312 form after filing.
Documents used along the form
When dealing with the Fl Dr 312 form, it is often necessary to prepare additional documents to ensure compliance with estate tax regulations. Below is a list of forms and documents that may be used in conjunction with the Fl Dr 312 form. Each document serves a specific purpose in the estate administration process.
- Federal Form 706: This is the United States Estate (and Generation-Skipping Transfer) Tax Return. It is required when the gross estate exceeds a certain threshold, and it reports the value of the decedent's estate for federal tax purposes.
- Federal Form 706-NA: This form is similar to Form 706 but is specifically for non-resident aliens. It is used to report the estate of a decedent who was not a U.S. citizen at the time of death.
- Florida Form DR-1: This is the Florida Estate Tax Return. It must be filed if the estate is subject to Florida estate tax. It provides details about the estate's assets and liabilities.
- Notice of Administration: This document informs interested parties about the probate proceedings. It is typically filed with the court and serves to notify beneficiaries and creditors of the estate.
- Inventory of Estate Assets: This document lists all assets owned by the decedent at the time of death. It is important for assessing the value of the estate and determining tax obligations.
- Will: The decedent’s last will and testament outlines how their assets should be distributed after death. It is a critical document in the probate process.
- Mobile Home Bill of Sale: This important document is essential for recording the sale of a mobile home, providing necessary details of the transaction. For more information, visit https://nypdfforms.com/mobile-home-bill-of-sale-form/.
- Letters of Administration: This document is issued by the court to formally appoint the personal representative of the estate. It grants the representative authority to act on behalf of the estate.
- Tax Waivers: These are documents that may be required by creditors or beneficiaries to confirm that no taxes are owed on the estate before assets are distributed.
- Release of Lien: This document may be necessary if there are any liens against the estate. It serves to clear any claims against the estate's assets, allowing for proper distribution.
Understanding the purpose of each of these documents is essential for the effective administration of an estate. Proper preparation and filing can help avoid delays and ensure compliance with all legal requirements.