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TIP # 99 (C) 03-01
DATE ISSUED: 12/1/99

Changes To Requirements For Estates
Of Persons Whose Death Occurs On or After January 1, 2000

Preliminary Notice and Report Eliminated:

The requirement for the personal representative of an estate to file a Preliminary Notice and Report (Form DR-301 ) with the Florida Department of Revenue has been repealed for the estates of persons who die on or after January 1, 2000.   For estates of persons dying before January 1, 2000, the Preliminary Notice and Report is still required to be filed.

New Affidavit of No Florida Estate Tax Due:

When a federal estate tax return is not required to be filed with the Department, the personal representative may file an Affidavit of No Florida Estate Tax Due with the clerk of the court.  This affidavit is admissible as evidence of nonliability for Florida estate tax and will remove the Department's lien.  The Department will no longer issue a Nontaxable Certificate and Receipt for Estate Tax in this instance.

The enclosed Affidavit of No Florida Estate Tax Due (Form DR-312 ) may be reproduced for use. 

Nontaxable Certificates Issued in Some Instances:

When a federal estate tax return is filed with the Department and no Florida estate tax is due, the Department will still issue a Nontaxable Certificate and Receipt for Estate Tax to the personal representative.  This certificate has the same effect as a receipt, may be recorded, and is admissible as evidence that the estate owes no Florida estate tax.  A $5.00 fee is required for issuance of a Nontaxable Certificate and Receipt for Estate Tax.

For more information.

References:

Chapter 99-208, L.O.F.
Sections 198.12, 198.13, 198.23, 198.26, 198.32, 198.33, and 198.39, F.S.