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INSTRUCTIONS FOR FORM F-706 F-706
R. 10/13
Page 2
General Information site at floridarevenue.com and select “Privacy
Florida’s estate tax is based on the allowable federal credit Notice” for more information regarding the state and
for state death taxes. Florida tax is imposed only on those federal law governing the collection, use, or release of
estates subject to federal estate tax filing requirements and SSNs, including authorized exceptions.
entitled to a credit for state death taxes (Chapter 198, F.S.). Where to File
Estate tax is not due if a federal estate tax return (Form 706 Mail your completed F-706 and payment to:
or 706-NA) is not required to be filed. (When estate tax is not Florida Department of Revenue
due because there is no federal estate tax filing requirement, PO Box 6460
you should use Florida Form DR-312, Affidavit of No Florida Tallahassee, FL 32399-6460
Estate Tax Due, to remove the Florida estate tax lien on the If you are requesting a nontaxable certificate, include the
property.) If a nontaxable certificate is requested, you must $5.00 fee.
pay a $5.00 fee for it.
Signature
Form F-706 Filing Requirements The personal representative must sign the return
The requirement to file Form F-706 depends upon the date declaration under penalties of perjury. If someone else
of death. prepares the return, the preparer must also sign the return.
Date of Death F-706 Required? Amending Form F-706
On or before December 31, 2004 Yes** If you must change a return that has already been filed,
you must complete another Form F-706 and check
On or after January 1, 2005 No
the amended return box on the form. If the amended
return is caused by a change in your federal Form 706
**If required, Form F-706 must be filed for the estate of
or 706-NA, you must attach a statement describing the
every Florida resident, nonresident, and nonresident alien
reasons and all documents related to the change, including
with Florida property that is required to file a federal estate
correspondence received from the IRS and/or the amended
tax return (Form 706 or Form 706-NA). The personal
federal Form 706 or 706-NA.
representative must attach a signed copy of federal Form
706 or 706-NA to the Florida estate tax return. Penalties and Interest
Penalties – If tax is not paid by the due date (or approved
Due Dates and Extensions of Time
extension date) a late payment penalty of 10% of the
Form F-706 and payment is due within 9 months after the
unpaid tax is due. After 30 days, the late penalty increases
decedent’s death (when the federal estate tax return is
to 20%. An added penalty of 10% per month up to a
due). If you need an extension of time to file or pay, you
maximum of 50% of the tax due is imposed if the unpaid
must send your request to the Internal Revenue Service
tax is due to negligence or intentional disregard. A fraud
(IRS). Florida does not have a separate extension form.
penalty of 100% of the tax due is imposed if the unpaid tax
We will grant the same extension to pay or file that the
is due to willful intent to defraud. However, the Department
IRS does; however, you must send copies of both the
of Revenue is authorized to compromise or settle these
extension request and approved federal extension to
penalties pursuant to section 213.21, F.S.
us within 30 days of mailing the request and 30 days of
receiving the federal approval. An extension of time to file Interest – Interest is due on late payments from the due
does not extend the time to pay. Interest accrues on the date until paid. Interest rates are updated January 1 and
Florida tax due from the original due date until paid. July 1 of each year. To obtain current interest rates,
visit our website at floridarevenue.com.
Tax Paid to Other States
For Florida residents: if estate, inheritance, or other death Need Assistance?
taxes were properly paid to other states, proof of payment Information and forms are available on our Internet site at
must be submitted to the Florida Department of Revenue. floridarevenue.com.
(Proof of payment means the final certificate of payment If you have any questions, you may contact Taxpayer
showing the specific amounts of tax, penalty, or interest Services at 850-488-6800, Monday through Friday,
assessed and paid.) excluding holidays.
*Social Security Numbers For a written reply to your tax questions, write:
Social security numbers (SSNs) are used by the Florida
Taxpayer Services MS 3-2000
Department of Revenue as unique identifiers for the
Florida Department of Revenue
administration of Florida’s taxes. SSNs obtained for tax
5050 W Tennessee St
administration purposes are confidential under sections
Tallahassee, FL 32399-0112
213.053 and 119.071, Florida Statutes, and not subject
to disclosure as public records. Collection of your SSN is For federal estate tax information or forms, visit the IRS
authorized under state and federal law. Visit our Internet website at www.irs.gov.
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