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How to Remove the Florida Estate Tax Lien - Form DR-312 and Form DR-313

What Are Florida Form DR-312 and Florida DR-313 Used For?

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Florida used to collect a state estate tax from the estates of residents that owed federal estate taxes as well as the estates of nonresidents that owned real estate and/or tangible personal property located in Florida and owed federal estate taxes. The Florida estate tax, commonly referred to as a "pick up tax," was based on the state death tax credit that the IRS allowed on the federal estate tax return, known as IRS Form 706. In general the total estate tax bill of an estate was not increased or decreased due to the pick up tax owed to the state of Florida, instead the total estate tax bill was apportioned between the IRS and the Florida Department of Revenue.

What Happened to the Pick Up Tax?

In 2001 President Bush signed the Economic Growth and Tax Relief Reconciliation Act into law, which put into motion the eventual phase out of the pick up tax. This was done by reducing the state death tax credit by 25% each year in 2002, 2003 and 2004, and then replacing the credit with a deduction in 2005 and beyond. As a result, the state death tax credit, and therefore the Florida estate tax, disappeared on January 1, 2005.

Releasing the Florida Estate Tax Lien - Death Before January 1, 2005

Prior to January 1, 2005, Florida imposed an automatic estate tax lien on all property of a resident decedent and the real estate and tangible personal property located in Florida and owned by a nonresident decedent.

For the estates of such decedents who died on or before December 31, 2004, if the estate was required to file a federal estate tax return, IRS Form 706, then the personal representative was required to file a Florida Estate Tax Return, Florida Form F-706, in order to obtain a release from the Florida estate tax lien.

For the estates of such decedents who died on or before December 31, 2004, if the estate was not required to file a federal estate tax return, IRS Form 706, then the personal representative had to record a Florida Form DR-312, Affidavit of No Florida Estate Tax Due, in each Florida county where the decedent owned real estate in order to obtain a release from the Florida estate tax lien, and the form also had to be filed with the probate court if a probate administration was required.

Releasing the Florida Estate Tax Lien - Death On or After January 1, 2005

Even though Florida has not collected the pick up tax since 2004, nonetheless the heirs of Florida residents and nonresidents who own real estate and/or tangible personal property located in Florida may be required to file an affidavit in order to release the nonexistent Florida estate tax lien.

For the estates of such decedents who died on or after January 1, 2005, if the estate is required to file a federal estate tax return, IRS Form 706, then the personal representative will need to file Florida Form DR-313, Affidavit of No Florida Estate Tax Due When Federal Return is Required, in each Florida county where the decedent owned real estate, and the form also has to be filed with the probate court if a probate administration is required. Do not file Form DR-313 with the Florida Department of Revenue.

For the estates of such decedents who died on or after January 1, 2005, if the estate is not required to file a federal estate tax return, IRS Form 706, then the personal representative will need to file Florida Form DR-312, Affidavit of No Florida Estate Tax Due, in each Florida county where the decedent owned real estate, and the form also has to be filed with the probate court if a probate administration is required. Do not file Form DR-312 with the Florida Department of Revenue.

Where to Go For More Information on Florida's Estate Tax and Lien

For more information about Florida's estate tax and lien, refer to the Florida Department of Revenue website:

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