Affidavit Of No Florida Estate Tax Due Form. This is a Florida form and can be use in Department Of Revenue Statewide.
Tags: Affidavit Of No Florida Estate Tax Due, DR-312, Florida Statewide, Department Of Revenue
Af037davit of No Florida Estate Tax Due DR-312 R.08/13TCRule 12C-3.008Florida Administrative CodeEffective 01/14 (For of037cial use only) I, the undersigned, þ , do hereby state: 1. I am the personal representative as de037ned in section 198.01 or section 731.201, Florida Statutes, as the case may be, of the estate of þ . 2. The decedent referenced above died on //, and was domiciled (as de037ned in s. 198.015, F.S.) at the time of death in the state of . On date of death, the decedent was (check one): 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 037led 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 Af037davit and the facts stated in it are true. This declaration is based on all information of which the personal representative has any knowledge en[ss. 92.525(1)(b); 213.37; 837.06, F.S.].State of þ þ County of þ (This space available for case style of estate probate proceeding)(print name of personal representative)(print name of decedent)(date of death)File this form with the appropriate clerk of the court. Do not mail to the Florida Department of Revenue.enExecuted this day of , 20 þ þ Signature þ enPrint name þ þ Telephone number þ enMailing address en þ City/State/ZIP þ enState of þ þ County of þ enSworn to (or af037rmed) and subscribed before me by enenOn this day of , 20 þ enSignature of Notary þ en(Check one) enPersonally known Or produced identi037cation Type of identi037cation produced þ þ Print, type, or stamp name of Notary Public American LegalNet, Inc. www.FormsWorkFlow.com Instructions for Completing Form DR-312File this form with the appropriate clerk of the court. Do not mail to the Florida Department of Revenue.DR-312R.08/13Page 2General InformationIf Florida estate tax is not due and a federal estate tax return (federal Form 706 or 706-NA) is not required to be 037led, the personal representatives of such estates should complete Florida Form DR-312, Af037davit of No Florida Estate Tax Due. Note that the de037nition of 223personal representative224 in Chapter 198, F.S., includes any person who is in actual or constructive possession. Therefore, this af037davit may be used by 223persons in possession224 of any property included in the decedent222s gross estate.Form DR-312 is admissible as evidence of nonliability for Florida estate tax and will remove the Department222s estate tax lien. The Florida Department of Revenue will no longer issue Nontaxable Certi037cates for estates for which the DR-312 has been duly 037led 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-312Form 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-312Form 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 037led. NOTE: This form may NOT be used for estates that are required to 037le federal form 706 or 706A.Federal thresholds for 037ling federal Form 706 only:(For informational purposes only. Please con037rm with Form 706 instructions.) Date of Death(year)Dollar Thresholdfor Filing Form 706(value of gross estate)2000 and 2001$675,0002002 and 2003$1,000,0002004 and 2005$1,500,000For 2006 and forward go to the IRS website at www.irs.gov to obtain thresholds.For thresholds for 037ling federal Form 706-NA (nonresident alien decedent), contact your local Internal Revenue Service of037ce.If an administration proceeding is pending for an estate, Form DR-312 may be 037led 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 037led with the clerk of the court and duly recorded in the public records of the county or counties where the decedent owned property. Taxpayer Services - Mail Stop 3-2000 Florida Department of Revenue 5050 W Tennessee St Tallahassee FL 32399-0112 Reference MaterialRule Chapter 12C-3, Florida Administrative Code and Chapter 198, Florida Statutes. Tax statutes and rules are available online at: American LegalNet, Inc. www.FormsWorkFlow.com To Contact Us Information, forms, and tutorials are available on our Internet site: florida.com c Taxpayer Services Monday through Friday, .To find a taxpayer service center near you, go to For written replies to tax questions, write to: