Affidavit of No Florida Estate Tax Due                           DR-313
                                                                            R. 01/24
                When Federal Return is Required                             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 (F.S.), 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 section 198.015, 
                                                     (date of death)
           F.S.) at the time of death in the state of _______________________.

           On date of death, the decedent was (check one):    o a U.S. citizen       o nota U.S. citizen
3.  A federal estate tax return (federal Form 706 or 706-NA) is required to be filed for the estate.
4.  The estate does not owe Florida estate tax pursuant to Chapter 198, F.S.
5.   The estate is not required to file a Florida estate tax return (Form F-706) according to section 198.13(4), F.S.
6.  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.

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-313
                                                                                                                           R. 01/24
                                                                                                                           Page 2 of 2
                                   Instructions for Completing Form DR-313
File this form with the appropriate clerk of the court if necessary. Do not mail to the Florida Department of 
Revenue.
General Information                                         counties where the decedent owned property. Do not 
If Florida estate tax is not due and a federal estate tax   send this form to the Florida Department of Revenue.
return (federal Form 706 or 706-NA)  isrequired to be 
                                                            If an administration proceeding which commenced 
filed, the personal representative is to complete Florida 
                                                            before July 1, 2023 is pending for an estate, Form
Form DR-313, Affidavit of No Florida Estate Tax Due 
                                                            DR-313 may be filed in that proceeding. The case style 
When Federal Return is Required, provided a Florida 
                                                            of the proceeding should be added in the large blank 
return is not due according to section 198.13(4), F.S.
                                                            space in the upper left portion of the DR-313. The 3-inch 
NOTE:                                                       by 3-inch space in the upper right corner of the form is 
                                                            for the exclusive use of the clerk of the court. Do not 
A)  The definition of “personal representative” in Chapter 
                                                            write, mark, or stamp in that space.
  198, F.S., includes any person who is in actual or 
  constructive possession. Therefore, this affidavit        Federal thresholds for filing federal Form 706 and 
  may be used by “persons in possession” of any             706-NA:
  property included in the decedent’s gross estate.         For current and prior year federal threshold information, 
                                                            please visit the Internal Revenue Service (IRS) Internet 
B)  Estates that are not required to file federal Form 706  site at www.irs.gov or contact your local IRS office.
  or 706-NA, may use form DR-312, Affidavit of No 
  Florida Estate Tax Due.                                                             Contact Us
When to Use Form DR-313
This form is used when:                                     Information and tutorials are available at
• the decedent’s date of death is on or after               floridarevenue.com/taxes/education.

      January 1, 2005,                                      Tax forms and brochures are available at
• the estate is not subject to Florida estate tax under     floridarevenue.com/forms.
  Chapter 198, F.S.,                                         
• the probate proceedings commenced prior to                To speak with a Department of Revenue 
      July 1, 2023,                                         representative, call Taxpayer Services at 850-488-6800, 
• a federal estate tax return (federal Form 706 or          Monday through Friday, excluding holidays.
  706-NA)  isrequired to be filed, and
                                                            Reference Material
• a Florida return is not due according to section          Rules are available at flrules.org,
  198.13(4), F.S.                                           Rule Chapter 12C-3, Florida Administrative Code and 
Form DR-313 is admissible as evidence of nonliability       Chapter 198, Florida Statutes. 
for Florida estate tax and will remove the Department’s 
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estate tax lien. The Florida Department of Revenue will     Department.
not issue Nontaxable Certificates for estates for which     Subscribe to receive an email for filing due date 
the DR-313 has been duly filed and federal Form 706 or      reminders, Tax Information Publications (TIPs), or 
706-NA  isdue.                                              proposed rules. Subscribe today at
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Where to File Form DR-313
Form DR-313 may be filed with the clerk of the court 
and duly recorded in the public records of the county or 

                                                   Reference
           The following document was mentioned in this form and is incorporated by reference in the rule indicated below. 
                            The form is available online at floridarevenue.com/forms.

           Form DR-312                        Affidavit of No Florida Estate Tax Due  Rule 12C-3.008, F.A.C.