Affidavit of No Florida Estate Tax Due                             DR-313
    When Federal Return is Required                                 R. 01/21
                                                                    Rule 12C-3.008, F.A.C.
                                                                    Effective 01/21
                                                                    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. 01/21
                                                                                                                           Page 2 of 2
                                   Instructions for Completing Form DR-313
File this form with the appropriate clerk of the court. Do not mail to the Florida Department of Revenue.
General Information                                         If an administration proceeding is pending for an estate, 
If Florida estate tax is not due and a federal estate tax   Form DR-313 may be filed in that proceeding. The case 
return (federal Form 706 or 706-NA)  isrequired to be       style of the proceeding should be added in the large 
filed, the personal representative is to complete Florida   blank space in the upper left portion of the DR-313. The 
Form DR-313, Affidavit of No Florida Estate Tax Due         3-inch by 3-inch space in the upper right corner of the 
When Federal Return is Required, provided a Florida         form is for the exclusive use of the clerk of the court. Do 
return is not due according to section 198.13(4), F.S.      not write, mark, or stamp in that space.
NOTE:                                                       Federal thresholds for filing federal Form 706 and 
                                                            706-NA:
A)  The definition of “personal representative” in 
                                                            For current and prior year federal threshold information, 
  Chapter 198, F.S., includes any person who is in          please visit the Internal Revenue Service (IRS) Internet 
  actual or constructive possession. Therefore, this        site at www.irs.gov or contact your local IRS office.
  affidavit may be used by “persons in possession” 
  of any property included in the decedent’s gross                                    Contact Us
  estate.
B)  Estates that are not required to file federal Form 706  Information, forms, and tutorials are available on the 
                                                            Department’s website at floridarevenue.com.
  or 706-NA, should use form DR-312, Affidavit of No 
  Florida Estate Tax Due.                                   If you have questions or need assistance, call Taxpayer 
When to Use Form DR-313                                     Services at 850-488-6800, Monday through Friday, 
This form is used when:                                     excluding holidays.

• the decedent’s date of death is on or after               To find a taxpayer service center near you, visit
  January 1, 2005,                                          floridarevenue.com/taxes/servicecenters.
• the estate is not subject to Florida estate tax under 
  Chapter 198, F.S.,                                        For written replies to tax questions, write to: 
• a federal estate tax return (federal Form 706 or              Taxpayer Services - MS 3-2000
  706-NA)  isrequired to be filed, and                          Florida Department of Revenue
• a Florida return is not due according to section              5050 W Tennessee St
                                                                Tallahassee FL 32399-0112
  198.13(4), F.S.
Form DR-313 is admissible as evidence of nonliability       Subscribe to Receive Email Alerts from the 
for Florida estate tax and will remove the Department’s     Department.
                                                            Subscribe to receive an email when Tax Information 
estate tax lien. The Florida Department of Revenue will 
                                                            Publications and proposed rules are posted to 
no longer issue Nontaxable Certificates for estates for     the Department’s website. Subscribe today at 
which the DR-313 has been duly filed and federal Form       floridarevenue.com/dor/subscribe.
706 or 706-NA  isdue.
                                                            Reference Material
Where to File Form DR-313                                   Rule Chapter 12C-3, Florida Administrative Code and 
Form DR-313 should be filed with the clerk of the court     Chapter 198, Florida Statutes. Tax statutes and rules are 
and duly recorded in the public records of the county or    available online at
counties where the decedent owned property. Do not          https://revenuelaw.floridarevenue.com.
send this form to the Florida Department of Revenue.

                                                   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.