F-706
        Mail to:                                                                                                                              R. 10/13
        Florida Department of Revenue                        Florida Estate Tax Return                                                            TC
        PO Box 6460                                                                                                                           Rule 12C-3.008
        Tallahassee, FL  32399-6460                          for Residents, Nonresidents, and                                           Florida Administrative Code
                                                             Nonresident Aliens                                                               Effective 01/14

                                                                                                                  q Check here if amended return
Decedent’s name (first name, middle initial, and last name)                    Decedent’s social security number* RDS validation only - Do not write or stamp in this space

Residence (domicile) at time of death (county and state or foreign country)    Date of death

Name of personal representative or person in possession of decedent’s property Phone number

Address

Name of attorney for estate, if any                                            Phone number                       Please reply to (check one):
                                                                                                                  q  Personal representative
Address                                                                                                              Attorney for estate
                                                                                                                  q  
                                                                                                                  q  Preparer
PART I  FLORIDA RESIDENTS
1.  Credit for state death taxes (from federal Form 706)                                                             1.___________________________
2.  Estate, inheritance, or other death taxes properly paid to other states (proof of payment must be submitted)     2.___________________________
3.  Estate tax previously paid to Florida                                                                            3.___________________________
4.  Estate tax due or overpayment to Florida (subtract Line 2 from Line 1; if the result is a negative
    number, use zero; subtract line 3 from the result) – Enter on Line 19, Part IV                                   4.___________________________
PART II  NONRESIDENTS
5.  Credit for state death taxes (from federal Form 706)                                                             5.___________________________
6.  Gross value of Florida assets included in gross estate (from federal Form 706, applicable schedules)             6.___________________________
7.  Gross value of entire federal estate (from federal Form 706)                                                     7.___________________________
8.  Portion of gross federal estate value attributable to Florida (Line 6 divided by Line 7 - round to 7 digits)     8.___________________________
9.  Estate tax payable to Florida (Line 5 times Line 8)                                                              9.___________________________
10. Estate tax previously paid to Florida                                                                            10.___________________________
11. Estate tax due or overpayment to Florida (subtract Line 10 from Line 9) – Enter on Line 19, Part IV              11.___________________________
PART III  NONRESIDENT ALIENS
12. Credit for state death taxes (from federal Form 706-NA)                                                          12.___________________________
13. Gross value of taxable property in Florida                                                                       13.___________________________
14. Gross value of property taxable in U.S. (from Schedule B of federal Form 706-NA)                                 14.___________________________
15. Portion of U.S. property attributable to Florida (Line 13 divided by Line 14 - round to 7 digits)                15.___________________________
16. Estate tax payable to Florida (Line 12 times Line 15)                                                            16.___________________________
17. Estate tax previously paid to Florida                                                                            17.___________________________
18. Estate tax due or overpayment to Florida (subtract Line 17 from Line 16) – Enter on Line 19, Part IV             18.___________________________
PART IV  CALCULATION OF AMOUNT DUE OR OVERPAYMENT
19. Tax due or overpayment (if overpayment, enter on Line 23)                                                        19.___________________________
20. Penalty if applicable (see instructions)                                                                         20.___________________________
21. Interest on underpayment if applicable (see instructions)                                                        21.___________________________
22. Total amount due (add Lines 19, 20, and 21)                                                                      22.
23. Overpayment to be refunded                                                 23.

Under penalties of perjury, I declare that I have examined this return, including any additional sheets attached, and to the best of my knowledge and 
belief, it is true, correct, and complete.  Declaration of preparer other than the personal representative is based on all information of which the preparer 
has any knowledge [ss. 92.525(1)(b); 213.37; 837.06, Florida Statutes (F.S.)].
__________________________________________________________________             __________________________________________________________________
Signature of personal representative                          Date              Signature of preparer other than personal representative      Date

  Name ___________________________________________________________             Address  _________________________________________________________
                                    (Print name of preparer)                                                         (of preparer)
  Phone __________________________________________________________             City/State/ZIP ____________________________________________________
                                    (of preparer)                                                                    (of preparer)
                    ATTACH COPY OF FEDERAL ESTATE TAX RETURN (FORM 706 or 706-NA)

                                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.