The Florida Form DR-312 is an affidavit that certifies no Florida estate tax is due for a decedent's estate. This form is essential for personal representatives who manage estates that do not require the filing of a federal estate tax return. By submitting Form DR-312, representatives can affirm their liability for estate distributions and remove any estate tax liens imposed by the Florida Department of Revenue.
The Florida Form DR-312, also known as the Affidavit of No Florida Estate Tax Due, serves a crucial role in the probate process for estates that are not subject to Florida estate tax. This form is designed for personal representatives of estates, allowing them to affirm that no Florida estate tax is owed and that a federal estate tax return is not required. The form requires the personal representative to provide essential details, including the decedent's name, date of death, and domicile at the time of death. It also includes a declaration of personal liability for the distribution of estate property, ensuring that the representative acknowledges their responsibilities. By filing this affidavit with the appropriate clerk of the circuit court, personal representatives can effectively remove any estate tax liens imposed by the Florida Department of Revenue. It is important to note that this form cannot be used if a federal estate tax return is required, which is determined by specific thresholds based on the decedent's gross estate value. Understanding the proper use and filing requirements of Form DR-312 is essential for ensuring compliance and facilitating the smooth administration of an estate.
Things You Should Do:
Things You Shouldn't Do:
When dealing with the Fl Dr 312 form, also known as the Affidavit of No Florida Estate Tax Due, there are several important points to keep in mind.
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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
Misconceptions about the Florida Form DR-312 can lead to confusion regarding estate tax obligations. The following list addresses common misunderstandings:
Affidavit of Heirship: Similar to the Fl Dr 312, this document is used to establish the heirs of a decedent's estate when no formal probate is necessary. It serves as a declaration of the rightful heirs, which can help in transferring property without going through a lengthy probate process.
Form DR-301: Florida Estate Tax Return: This form is used when an estate is subject to Florida estate tax. While the Fl Dr 312 affirms no tax is due, Form DR-301 is required to report the estate's value and calculate any taxes owed.
Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return: This federal form is used to report estates that exceed the federal threshold for estate tax. Unlike the Fl Dr 312, which asserts no tax is due, Form 706 is comprehensive and requires detailed financial information.
Notice of Administration: This document informs interested parties about the probate proceedings. It is similar to the Fl Dr 312 in that it is part of the probate process, ensuring that all parties are aware of the estate's status.
Certificate of No Tax Due: This document is issued by the Florida Department of Revenue when an estate has no tax liability. The Fl Dr 312 serves a similar purpose by providing evidence that no estate tax is owed, thus facilitating property transfers.
Will: A will outlines the decedent's wishes regarding the distribution of their assets. While the Fl Dr 312 focuses on tax liability, both documents are integral to the estate settlement process.
Petition for Summary Administration: This petition is filed to simplify the probate process for small estates. Like the Fl Dr 312, it can expedite the transfer of assets without extensive legal proceedings.
Order Admitting Will to Probate: This court order validates a will and allows the probate process to commence. Both documents are essential in establishing the legal framework for managing an estate.
Release of Lien: This document removes any liens against the estate, similar to how the Fl Dr 312 removes the estate tax lien. It is crucial for clearing title to property.
Affidavit of Personal Representative: This affidavit confirms the authority of the personal representative to act on behalf of the estate. Like the Fl Dr 312, it is a declaration of the representative’s role and responsibilities.