Affidavit of No Florida Estate Tax Due                      DR-312
                                                                       R. 01/24
                                                                    Rule 12C-3.008, F.A.C.
                                                                    Effective 01/24
                                                                       Page 1 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. 01/24
                                                                                                            Page 2 of 2
                                   Instructions for Completing Form DR-312
File this form with the appropriate clerk of the court if necessary.  Do not mail to the Florida Department 
of Revenue.

General Information                                           NOTE: This form may NOT be used for estates that are 
If Florida estate tax is not due and a federal estate tax     required to file federal form 706 or 706-NA.
return (federal Form 706 or 706-NA) is not required to be 
                                                              Federal thresholds for filing federal Form 706 only:
filed, the personal representatives of such estates may       (For informational purposes only.  Please confirm with 
complete Florida Form DR-312, Affidavit of No Florida         Form 706 instructions.)
Estate Tax Due. Note that the definition of “personal 
representative” in Chapter 198, F.S., includes any                                        Dollar Threshold
                                                                   Date of Death
person who is in actual or constructive possession.                                       for Filing Form 706
                                                                   (year)
Therefore, this affidavit may be used by “persons                                         (value of gross estate)
in possession” of any property included in the                2000 and 2001               $675,000
decedent’s gross estate.
                                                              2002 and 2003               $1,000,000
Form DR-312 is admissible as evidence of nonliability 
                                                              2004 and 2005               $1,500,000
for Florida estate tax and will remove the Department’s 
estate tax lien. The Florida Department of Revenue will       For 2006 and forward 
not issue Nontaxable Certificates for estates for which       go to the IRS website at 
the DR-312 has been duly filed and no federal Form 706        www.irs.gov to obtain 
or 706-NA is due.                                             thresholds.
The 3-inch by 3-inch space in the upper right corner of       For thresholds for filing federal Form 706-NA 
the form is for the exclusive use of the clerk of the court.  (nonresident alien decedent), contact your local Internal 
Do not write, mark, or stamp in that space.                   Revenue Service office.
Where to File Form DR-312                                     If an administration proceeding which commenced 
Form DR-312 may be recorded directly with the clerk           before July 1, 2023 is pending for an estate, Form 
of the circuit court in the county or counties where the      DR-312 may be filed in that proceeding. The case style 
decedent owned property. Do not send this form to the         of the proceeding should be added in the large blank 
Florida Department of Revenue.                                space in the upper left portion of the DR-312.  Form 
                                                              DR-312 should be filed with the clerk of the court and 
When to Use Form DR-312                                       duly recorded in the public records of the county or 
Form DR-312 should be used when an estate is not              counties where the decedent owned property.
subject to Florida estate tax under Chapter 198, F.S., a 
federal estate tax return (federal Form 706 or
706-NA) is not required to be filed, and the 
administrative proceedings commenced before 
July 1, 2023.

                                                      Contact Us

Information and tutorials are available at floridarevenue.com/taxes/education.

Tax forms and brochures are available at floridarevenue.com/forms.

To speak with a Department of Revenue representative, call Taxpayer Services at 850-488-6800, Monday through 
Friday, excluding holidays.

Reference Material
Rules are available at flrules.org.
Rule Chapter 12C-3, Florida Administrative Code and Chapter 198, Florida Statutes. 

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