This version of the form is not currently in use and is provided for reference only. Download this version of Form DR-312 for the current year.
Form DR-312, Affidavit of No Florida Estate Tax Due , is a legal document completed for the estates of decedents who died on or after January 1, 2005, if the estate does not require the filing of a federal estate tax return.
Use Florida Form DR-312 if an estate does not owe any taxes to the State of Florida and you do not need to file Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, or Form 706-NA, United States Estate (and Generation-Skipping Transfer) Tax Return - Regarding the estate of nonresident or citizens of the United States. It is filled out by a personal representative, also known as the executor or administrator of the estate, an individual placed in charge of settling the estate after a decedent's death.
This form was released by the Florida Department of Revenue . The latest version of the form was issued on August 1, 2013 , with all previous editions obsolete. A DR-312 fillable form can be downloaded through the link below.
Form DR-313, Affidavit of No Florida Estate Tax Due When Federal Return is Required, is a related document filled out if an estate is required to complete a federal estate tax return.
Add the following details to Form DR-312:
Once you have completed the form, record the affidavit with the clerk of the circuit court in the county where the decedent owned property. Do not send the document to the Department of Revenue.