Free DR-308 - Florida

Request and Certificate for Waiver and Release of Florida Estate Tax Lien

DR-308 R. 01/09
Rule 12C-3.008 Florida Administrative Code Effective 04/09

Please mail the waiver and release certificate to:
Name _________________________________________________________________ Attention ______________________________________________________________ Address _______________________________________________________________ City/State/ZIP _________________________________________________________

please print or type. This information will be used to mail document.

This request is for issuance of a certificate releasing the lien for estate tax on the property described below, belonging to or forming part of the gross estate of the decedent identified below.
Name of decedent Date of death County and state of domicile Name of personal representative Mailing address Mailing address (cont.) City, state, ZIP

Legal description of property as shown on deed (additional space on back of form)

I, the undersigned,____________________________________________, do hereby state under penalties of perjury that I have read
(Print name of personal representative)

this document and the information stated in it is true [ss. 92.525(1)(b); 213.37; 837.06, F.S.]. Signature _________________________________________________ Date______________________________________________________
(Personal representative)

Certificate: The estate tax lien for the above named estate has been duly discharged or duly provided for and I issue this certificate waiving and releasing the lien of the State of Florida imposed by Chapter 198, Florida Statutes, on the above described property. _______________________________________________________________________________
Authorized Department signature

Mail to:
Florida department of Revenue po Box 6460 Tallahassee FL 32399-6460

___________________________________________ ___________________________________________
Title Date

please submit in duplicate.

NoT vALid uNLEss dEpARTmENT oF REvENuE sEAL is impRiNTEd.

DR-308 R. 01/09 page 2

Legal description of property as shown on deed (attach additional sheets if necessary)

Request and Certificate for Waiver and Release of Florida Estate Tax Lien value of Estate
Name of decedent Social Security Number (SSN) Date of death

DR-308 R. 01/09 page 3

Value of property to be released ........................................................................... $ __________________________________________ Value of remaining real property in Florida if release is issued ............................. $ __________________________________________ Value of all other property having tax situs in Florida ........................................... $ __________________________________________ Total gross value of decedent's estate.................................................................. $ __________________________________________ Estimated taxable estate for federal estate tax purposes .................................... $ __________________________________________

I, the undersigned,____________________________________________, do hereby state under penalties of perjury that I have read
(Print name of personal representative)

this document and the information stated in it is true [ss. 92.525(1)(b); 213.37; 837.06, F.S.]. Signature _________________________________________________
(Personal representative or attorney for estate)

Date ____________________________________________________

DR-308 R. 01/09 page 4

information for personal Representatives
Under Florida law, the personal representative is liable for tax due from the estate to the state of Florida. If tax is due on this estate, the personal representative must pay the amount of tax due or secure the payment of the tax due along with the completed DR-308. The personal representative is liable for any tax due not paid prior to the transfer or distribution, or additional tax that may be determined to be due after this request is approved. The personal representative agrees to furnish the Florida Department of Revenue with a copy of the federal estate tax return [Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return ]. Social Security Numbers are used by the Florida Department of Revenue as unique identifiers for the administration of Florida's taxes. Social Security Numbers obtained for tax administration purposes are confidential under sections 213.053 and 119.071, Florida Statutes, and not subject to disclosure as public records.

Filing Tips
Remember to:
Complete the entire form. Enter the decedent's social security
number (ssN) in the space provided on page 3.

List the values of the estate. sign both pages in the space provided. submit in duplicate. send a check, payable to the Florida
department of Revenue, for the full amount of tentative tax due.

For information and Forms
Information and forms are available on our Internet site at

www.myflorida.com/dor
To speak with a Department of Revenue representative, call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at 800-352-3671.

Persons with hearing or speech impairments may call the TDD line at 800-367-8331 or 850-922-1115. For a written reply to tax questions, write: Taxpayer Services Florida Department of Revenue 5050 W Tennessee St Bldg L Tallahassee FL 32399-0112