What is the purpose of the FL DR 312 form?
The FL DR 312 form, also known as the Affidavit of No Florida Estate Tax Due, is used to declare that an estate does not owe any Florida estate tax. It serves as evidence that the estate is not subject to tax and helps remove any estate tax lien from the Florida Department of Revenue.
Who should complete the FL DR 312 form?
This form should be completed by the personal representative of the estate, which can include anyone in actual or constructive possession of the decedent's property. If you are responsible for managing the estate and can confirm that no Florida estate tax is due, this form is for you.
When should I use the FL DR 312 form?
Use the FL DR 312 form when the estate is not subject to Florida estate tax under Chapter 198, F.S., and when a federal estate tax return (Form 706 or 706-NA) is not required. If the estate meets these criteria, this form is the appropriate documentation to file.
Where do I file the FL DR 312 form?
The FL DR 312 form must be filed directly with the clerk of the circuit court in the county where the decedent owned property. It is important not to send this form to the Florida Department of Revenue.
What happens if I file the FL DR 312 form?
Once filed, the FL DR 312 form acts as proof that the estate is not liable for Florida estate tax. It also helps to remove any liens that the Department of Revenue may have placed on the estate's property.
Can I use the FL DR 312 form if a federal estate tax return is required?
No, the FL DR 312 form cannot be used if a federal estate tax return (Form 706 or 706-NA) is required to be filed. Ensure that you meet the criteria for using this form before proceeding.
What information do I need to provide on the FL DR 312 form?
You will need to provide your name as the personal representative, the decedent's name, the date of death, the decedent's citizenship status, and a statement confirming that no federal estate tax return is necessary. Additionally, you must include your contact information for official purposes.
What are the penalties for providing false information on the FL DR 312 form?
Providing false information on the FL DR 312 form can lead to personal liability for the distribution of the estate's property. It's essential to ensure that all statements made in the affidavit are true and accurate to the best of your knowledge.
How can I get assistance if I have questions about the FL DR 312 form?
If you have questions or need help, you can contact the Florida Department of Revenue's Taxpayer Services at 850-488-6800, Monday through Friday. You can also find additional resources and information on their website at floridarevenue.com.