Printable Fl Dr 312 Form

Key Takeaways for Using the FL DR-312 Form

• The FL DR-312 form, known as the Affidavit of No Florida Estate Tax Due, is used when an estate is not subject to Florida estate tax and a federal estate tax return is not required.
• This form must be filed directly with the clerk of the circuit court in the county where the decedent owned property. It should not be sent to the Florida Department of Revenue.
• Completing the form accurately is crucial. The personal representative must confirm that no federal estate tax return is necessary and that the estate does not owe Florida estate tax.
• Filing the FL DR-312 form removes any estate tax lien imposed by the Florida Department of Revenue, serving as evidence of nonliability for estate tax.

What is the purpose of the FL DR 312 form?

The FL DR 312 form, officially known as the Affidavit of No Florida Estate Tax Due, is used to declare that an estate is not subject to Florida estate tax. It serves as a legal document affirming that neither a federal estate tax return nor a Florida estate tax is required to be filed for the estate of the decedent. This affidavit can help personal representatives manage the estate's tax obligations effectively.

Who is eligible to complete the FL DR 312 form?

The form can be completed by the personal representative of the estate, as defined in Florida statutes. This includes individuals who are in actual or constructive possession of the estate's assets. If you are responsible for managing the estate, you may be eligible to file this affidavit.

When should the FL DR 312 form be used?

The FL DR 312 form should be used when the 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. It is important to note that this form cannot be used if the estate is required to file a federal estate tax return.

Where should the FL DR 312 form be filed?

The completed form must be filed directly with the clerk of the circuit court in the county or counties where the decedent owned property. It should not be sent to the Florida Department of Revenue. Proper filing ensures that the affidavit is recorded in the public records.

What are the consequences of filing the FL DR 312 form?

Filing the FL DR 312 form serves as evidence that the estate is not liable for Florida estate tax. It also removes any estate tax lien imposed by the Department of Revenue. Once filed, the Department will no longer issue Nontaxable Certificates for estates that meet the criteria outlined in the form.

What information is required to complete the FL DR 312 form?

To complete the form, the personal representative must provide their name, the name of the decedent, the date of death, the decedent's domicile at the time of death, and indicate the decedent's citizenship status. Additionally, the representative must acknowledge their personal liability for any distributions made from the estate.

How can I contact the Florida Department of Revenue for assistance with the FL DR 312 form?

For assistance, you can call Taxpayer Services at 850-488-6800, Monday through Friday, excluding holidays. Information and resources are also available on the Department’s website at floridarevenue.com. For written inquiries, you may send your questions to the Florida Department of Revenue at the address provided in the official documentation.

Fl Dr 312 - Usage Instruction

After obtaining the necessary information, the next step is to accurately complete the Fl Dr 312 form. This form is essential for personal representatives to declare that no Florida estate tax is due for the estate in question. It is important to ensure that all fields are filled out correctly to avoid any delays in processing.

1. Begin by printing your name in the designated space for the personal representative at the top of the form.
2. In the next section, provide the name of the decedent. Ensure this is spelled correctly.
3. Enter the date of death in the format of month/day/year.
4. Indicate the state where the decedent was domiciled at the time of death.
5. Select the appropriate box to indicate whether the decedent was a U.S. citizen or not.
6. Confirm that a federal estate tax return (Form 706 or 706-NA) is not required by checking the relevant statement.
7. Affirm that the estate does not owe Florida estate tax as per Chapter 198, F.S.
8. Sign and date the affidavit at the bottom of the form. Include your printed name, telephone number, and mailing address.
9. Provide your city, state, and ZIP code in the specified area.
10. Submit the completed form to the appropriate clerk of the circuit court in the county where the decedent owned property. Do not mail it to the Florida Department of Revenue.