Affidavit of No Florida Estate Tax Due                             DR-312
                                                                      R. 01/21
                                                                      Rule 12C-3.008, F.A.C.
                                                                      Effective 01/21
                                                                      Page1 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. 01/21
                                                                                                            Page 2 of 2
                                 Instructions for Completing Form DR-312
File this form with the appropriate clerk of the court.  Do not mail to the Florida Department of Revenue.
General Information                                           and a federal estate tax return (federal Form 706 or
If Florida estate tax is not due and a federal estate tax     706-NA) is not required to be filed. NOTE: This form
return (federal Form 706 or 706-NA) is not required to        may NOT be used for estates that are required to file
be filed, the personal representatives of such estates        federal form 706 or 706-NA.
should complete Florida Form DR-312, Affidavit of 
                                                              Federal thresholds for filing federal Form 706 only:
No Florida Estate Tax Due. Note that the definition           (For informational purposes only.  Please confirm with 
of “personal representative” in Chapter 198, F.S.,            Form 706 instructions.)
includes any person who is in actual or constructive 
possession. Therefore, this affidavit may be used by              Date of Death               Dollar Threshold
“persons in possession” of any property included in                         (year)            for Filing Form 706
the decedent’s gross estate.                                                             (value of gross estate)
                                                              2000 and 2001              $675,000
Form DR-312 is admissible as evidence of nonliability 
for Florida estate tax and will remove the Department’s       2002 and 2003              $1,000,000
estate tax lien. The Florida Department of Revenue will       2004 and 2005              $1,500,000
no longer issue Nontaxable Certificates for estates for 
which the DR-312 has been duly filed and no federal           For 2006 and forward 
Form 706 or 706-NA is due.                                    go to the IRS website at 
                                                              www.irs.gov to obtain 
The 3-inch by 3-inch space in the upper right corner of       thresholds.
the form is for the exclusive use of the clerk of the court.  
Do not write, mark, or stamp in that space.                   For thresholds for filing federal Form 706-NA 
Where to File Form DR-312                                     (nonresident alien decedent), contact your local Internal 
Form DR-312 must be recorded directly with the clerk          Revenue Service office.
of the circuit court in the county or counties where the      If an administration proceeding is pending for an estate, 
decedent owned property. Do not send this form to the         Form DR-312 may be filed in that proceeding. The case 
Florida Department of Revenue.                                style of the proceeding should be added in the large 
When to Use Form DR-312                                       blank space in the upper left portion of the DR-312.  
Form DR-312 should be used when an estate is not              Form DR-312 should be filed with the clerk of the court 
subject to Florida estate tax under Chapter 198, F.S.,        and duly recorded in the public records of the county or 
                                                              counties where the decedent owned property.

                                                  To Contact Us

Information, forms, and tutorials are available on the Department’s website floridarevenue.com

If you have any questions, or need assistance, call Taxpayer Services at 850-488-6800, Monday through Friday, 
excluding holidays.

To find a taxpayer service center near you, go to:  floridarevenue.com/taxes/servicecenters

For written replies to tax questions, write to: 
    Taxpayer Services - Mail Stop 3-2000
    Florida Department of Revenue
    5050 W Tennessee St
    Tallahassee FL 32399-0112

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Reference Material
Rule Chapter 12C-3, Florida Administrative Code and Chapter 198, Florida Statutes. Tax statutes and rules are available 
online at: https://revenuelaw.floridarevenue.com