Edit Document

Blank Fl Dr 312 PDF Form

The FL DR-312 form, also known as the Affidavit of No Florida Estate Tax Due, is a crucial document for personal representatives managing estates in Florida. This form certifies that the estate in question is not subject to Florida estate tax and that a federal estate tax return is not required. If you need to complete this form, click the button below to get started.

Edit Document

Jump Links

The Florida Department of Revenue's Form DR-312, known as the Affidavit of No Florida Estate Tax Due, serves a critical function in the estate administration process. This form is specifically designed for personal representatives of estates that are not subject to Florida estate tax under Chapter 198 of the Florida Statutes. By completing this affidavit, the personal representative asserts that a federal estate tax return is not required, thereby confirming that the estate does not owe any Florida estate tax. This declaration is crucial, as it helps to remove any estate tax lien imposed by the Florida Department of Revenue. The form requires specific information, including the decedent's name, date of death, and domicile at the time of passing. Personal representatives must sign the affidavit, acknowledging their responsibility for any distribution of estate property after obtaining a release from the estate tax lien. Importantly, the form must be filed with the clerk of the circuit court in the county where the decedent owned property, rather than being sent to the Florida Department of Revenue. Understanding the proper use and filing of Form DR-312 can streamline the probate process and ensure compliance with state regulations.

Sample - Fl Dr 312 Form

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

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, 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

Document Breakdown

Fact Name	Detail
Form Title	Affidavit of No Florida Estate Tax Due (Form DR-312)
Governing Law	Chapter 198, Florida Statutes (F.S.) and Rule 12C-3.008, Florida Administrative Code (F.A.C.)
Purpose	This form is used to declare that no Florida estate tax is due for the decedent's estate.
Filing Requirement	The form must be filed with the clerk of the circuit court in the county where the decedent owned property.
Federal Estate Tax Return	A federal estate tax return (Form 706 or 706-NA) is not required if this form is filed.
Personal Liability	The personal representative acknowledges liability for any distributions made from the estate.
Not for All Estates	This form cannot be used for estates that are required to file a federal Form 706 or 706-NA.
Contact Information	For questions, contact Taxpayer Services at 850-488-6800 or visit floridarevenue.com.

Check out Other Forms

Form 14653 Pdf - Those utilizing this form must ensure all attached documentation is complete to qualify for the streamlined procedures.

To facilitate a smooth rental experience, it's essential for both landlords and tenants to carefully consider the terms laid out in the California Residential Lease Agreement. This legal document can be crucial in preventing misunderstandings over aspects such as rent, duration of the lease, and respective responsibilities. For those interested in securing their agreement, a convenient option is available at California PDF Forms, where you can fill out the necessary details in the required form.

Employee Availability Form - Share if you're interested in temporary or project-based roles.

Daycare Receipt - Receiving this receipt indicates that a transaction is complete.

Misconceptions

Misconceptions about the Florida DR-312 form can lead to confusion and potential legal issues. Here are ten common misunderstandings:

Form DR-312 is only for wealthy estates. Many believe this form is only necessary for high-value estates. In reality, it applies to any estate that does not owe Florida estate tax, regardless of value.
You must file Form DR-312 with the Florida Department of Revenue. This is incorrect. The form should be filed directly with the clerk of the circuit court, not sent to the Department of Revenue.
The form is only needed if federal estate tax is due. This misconception overlooks that Form DR-312 is specifically for estates where neither Florida estate tax nor federal estate tax (Form 706 or 706-NA) is required.
Only personal representatives can file this form. While personal representatives typically file it, anyone in possession of the decedent's property can complete and submit the form.
Form DR-312 removes all estate tax obligations. This form only certifies that no Florida estate tax is due. It does not eliminate other potential tax liabilities.
Filing Form DR-312 guarantees no future tax issues. Filing does not guarantee that the Florida Department of Revenue will not later contest the non-liability status if new information arises.
You can file the form at any time after the decedent's death. Timely filing is crucial. Delays can complicate the estate process and may lead to penalties.
Form DR-312 is not necessary if the estate is small. Even small estates may need to file this form if they meet the criteria of not owing estate taxes.
The form is only relevant in certain counties. Form DR-312 must be filed in the county where the decedent owned property, making it relevant statewide.
There is no personal liability for filing this form. The personal representative acknowledges liability for any distributions made from the estate after filing, which is a critical responsibility.

Understanding these misconceptions is essential for navigating the estate process effectively. Proper filing can prevent unnecessary legal complications.

Documents used along the form

When dealing with the Fl Dr 312 form, several other documents may be necessary to ensure proper estate management. Each document serves a unique purpose in the estate administration process.

Federal Form 706: This is the United States Estate (and Generation-Skipping Transfer) Tax Return. It is required for estates that exceed a certain value threshold. This form helps determine whether federal estate taxes are owed.
Boat Bill of Sale Form: To ensure a smooth ownership transfer, refer to the accurate New York boat bill of sale that protects both buyer and seller.
Federal Form 706-NA: This form is similar to Form 706 but is specifically for nonresident aliens. It is used to report the estate of a non-U.S. citizen and to assess any applicable federal estate taxes.
Last Will and Testament: This legal document outlines how a person wishes their assets to be distributed after their death. It can also designate guardians for minor children and specify other important wishes.
Letters of Administration: This document is issued by the court to appoint a personal representative for the estate. It grants the representative the authority to manage the estate's affairs.
Death Certificate: This official document certifies the date and cause of death. It is often required for various legal and financial processes, including settling an estate.
Inventory of Assets: This document lists all assets owned by the decedent at the time of death. It is essential for assessing the estate's value and determining tax obligations.
Notice to Creditors: This is a formal notice that informs creditors of the decedent's passing and provides them with a deadline to submit claims against the estate.
Estate Tax Return (if applicable): If the estate is subject to taxes, this return must be filed with the appropriate tax authority. It details the estate's assets, liabilities, and the tax owed.

Understanding these documents can help streamline the estate administration process and ensure compliance with legal requirements. Each form plays a vital role in managing the affairs of a decedent's estate effectively.