DR-312 PDF Details

The Florida Department of Revenue's Form DR-312, also known as the Affidavit of No Florida Estate Tax Due, serves as an essential document for personal representatives handling certain estates within the state. This form is particularly relevant when a Florida estate tax is not due and there is no requirement to file a federal estate tax return (federal Form 706 or 706-NA). It is designed to attest that an estate owes no Florida estate tax pursuant to Chapter 198, F.S., and, importantly, aids in the release of any property from the lien of the Florida estate tax by declaring under penalties of perjury that the estate in question is exempt. The responsibility of filing lies with the personal representative or anyone in actual or constructive possession of the decedent's property, making the DR-312 a critical affidavit for ensuring compliance with state tax requirements while avoiding unnecessary federal filings. The form, which must be filed with the clerk of the circuit court in the county or counties where the decedent owned property, is not to be mailed to the Florida Department of Revenue. Moreover, it provides a clear protocol for representatives of estates that are not subject to Florida estate tax and are not required to file a federal estate tax return, offering a straightforward process for declaring an estate's tax obligations—or lack thereof—in Florida. This document eliminates the need for Nontaxable Certificates previously issued by the Florida Department of Revenue for qualifying estates, simplifying the procedure for personal representatives and enhancing the public's understanding of when and how to assert an estate's exemption from state tax liabilities.

QuestionAnswer
Form NameFlorida DR-312 Form
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesdr 312 fillable, dr312, affidavit of no florida estate tax due, dr 312

Form Preview Example

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

How to Edit Florida DR-312 Form Online for Free

We chose the top website developers to implement our PDF editor. This application will help you fill out the form affidavit no file conveniently and won't consume a lot of your energy. This straightforward procedure will allow you to get started.

Step 1: To start out, click the orange button "Get Form Now".

Step 2: You are now on the document editing page. You can edit, add information, highlight selected words or phrases, place crosses or checks, and insert images.

Enter the necessary content in every segment to create the PDF form affidavit no

part 1 to completing dr312

Make sure you put down the details inside the segment Mailing address CityStateZIP, and File this form with the.

Filling out dr312 step 2

Step 3: Click the "Done" button. So now, you may export the PDF file - save it to your device or deliver it by using email.

Step 4: To prevent possible forthcoming concerns, make sure to get up to two copies of every single document.

Watch Florida DR-312 Form Video Instruction

Florida DR-312 Form isn’t the one you’re looking for?

Related Documents

  • Form Dr 123

    "... State of Florida County of Before me, the undersigned notary public personally presented who was duly sworn states that she is a resident of and the purchaser of this described motor vehicle. Name of purchaser ..."

  • Dr 123 Form

    "... State of Florida - Name of nonresident buyer, address and street address. Partial exemption for motor vehicle purchased from a resident state. Rule 12097 is in effect 01-21. ..."

  • Fl Dr 1 Form

    "... dr 03 20 page of 15 or fein or fein or fein or fein or fein or fein or fein or fein ..."

  • Form Dl 123

    "... Dl 123 10/98 Driver License Liability Insurance Certification Insured Driver Date of Birth Policyholder Insurance Company Number Effective Date Agency Name Expiration Date Agent Signature Date This form will be valid for 30 Days after ..."

Please rate Fl Dr 312 Form

1 Votes

Related Resources

If you believe this page is infringing on your copyright, please familiarize yourself with and follow our DMCA notice and takedown process - click here to proceed .