DR-312 2025

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The document is Form DR-312, an Affidavit of No Florida Estate Tax Due, which is used by personal representatives to declare that a decedent's estate does not owe Florida estate tax and that a federal estate tax return is not required. It outlines the necessary information to be provided, including the decedent's details and the representative's acknowledgment of liability for property distribution. The form must be filed with the clerk of the circuit court in the relevant county and serves as evidence of nonliability for Florida estate tax.

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Click ‘Get Form’ to open DR-312 in the editor.
Begin by entering the case style of the estate probate proceeding in the designated space at the top of the form.
In the first section, print your name as the personal representative of the estate. Ensure this matches your legal designation under Florida Statutes.
Next, provide the decedent's name and date of death. Specify their state of domicile at the time of death.
Indicate whether the decedent was a U.S. citizen by checking the appropriate box.
Confirm that a federal estate tax return is not required and that no Florida estate tax is owed by completing sections 3 and 4.
Acknowledge your personal liability for property distribution by signing and dating at the bottom of the form.
Finally, have a notary public witness your signature and complete their section before filing with the clerk of court.

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How much can you inherit in Florida without paying taxes?

There is no inheritance tax in Florida, but other states inheritance taxes may apply to you. In Pennsylvania, for instance, the inheritance tax may apply to you even if you live out of state, as long as the deceased lived in the state.

Do you have to report inheritance money to the IRS?

You typically dont need to report inheritance money to the IRS because inheritances arent considered taxable income by the federal government. That said, earnings made off of the inheritance may need to be reported.

What is a Dr. 312 in Florida?

Form DR-312 is admissible as evidence of nonliability for Florida estate tax and will remove the Departments estate tax lien. The Florida Department of Revenue will not issue Nontaxable Certificates for estates for which the DR-312 has been duly filed and no federal Form 706 or 706-NA is due.

How to avoid inheritance tax in Florida?

How much can you inherit without paying taxes in Florida? There is no inheritance tax in Florida, so no state inheritance or estate tax is owed on property inherited in Florida. Property inherited in Florida is still subject to federal inheritance tax laws, but most estates are under the federal exemption limit.

Do I have to pay taxes on an inheritance in Florida?

The good news is Florida does not have a separate state inheritance tax. Even further, heirs and beneficiaries in Florida do not pay income tax on any monies received from an estate because inherited property does not count as income for Federal income tax purposes (and Florida does not have a separate income tax).

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How does federal estate tax work?

What is the federal estate tax? Also known as the death tax, the federal estate tax is levied on a dead persons inherited assets. The estate tax ranges from rates of 18% to 40% and generally only applies to assets over $13.61 million in 2024. This amount rises to $13.99 million in 2025.

How much can you inherit without paying federal taxes?

Federal Inheritance Tax While California does not impose an inheritance tax, the federal government does have an estate tax that applies to large estates. For 2024, the federal estate tax exemption is $12.92 million per individual.