Free DR-312 - Florida

Affidavit of No Florida Estate Tax Due

DR-312 R. 07/07

(This space available for case style of estate probate proceeding)

(For official use only)

State of__________________________________________

County of __________________________________________

I, the undersigned, _______________________________________________________________________ , do hereby state: 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) (print name of personal representative)

2.

The decedent referenced above died on _____/_____/_____, and was domiciled (as defined in s. 198.015, F.S.) at the time of death in the state of _______________________. On date of death, the decedent was (check one):
(date of death)



a U.S. citizen



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 this Affidavit and the facts stated in it are true. This declaration is based on all information of which the personal representative has any knowledge [ss. 92.525(1)(b); 213.37; 837.06, F.S.].

Executed this _______ day of ______________, 20 _____________ Print name _______________________________________________ Mailing address ___________________________________________ State of __________________________________________________

Signature ________________________________________________ Telephone number _______________________________________ City/State/ZIP ___________________________________________ County of _______________________________________________

Sworn to (or affirmed) and subscribed before me by _____________________________________________________________________ On this_____________ day of ______________, 20 ______________ Signature of Notary ________________________________________ (Check one)



Personally known Or produced identification
Type of identification produced ________________________________

________________________________________________________
Print, type, or stamp name of Notary Public

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

DR-312 R. 07/07 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 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, the personal 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 706NA) 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. Federal thresholds for filing federal Form 706 only: (For informational purposes only. Please confirm with Form 706 instructions.) Date of Death (year) 1998 1999 2000 and 2001 2002 and 2003 2004 and 2005 2006, 2007 and 2008 2009 Dollar Threshold for Filing Form 706 (value of gross estate) $625,000 $650,000 $675,000 $1,000,000 $1,500,000 $2,000,000 $3,500,000

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.

For Information and Forms
Information and forms are available on our Internet site at For a written reply to tax questions, write: Taxpayer Services Florida Department of Revenue 1379 Blountstown Hwy Tallahassee FL 32304-2716 Reference Material Rule Chapter 12C-3, Florida Administrative Code and Chapter 198, Florida Statutes. Tax statutes and rules are available online at: www.myflorida.com/dor/law

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 at 800-367-8331 or 850-922-1115.