Form DR-313 Affidavit of No Florida Estate Tax Due When Federal Return is Required R.06/11

a federal estate tax return (federal Form 706 or 706 NA) is required to be filed and a Florida return is not due according to section 198 13(4) F S On date of death the decedent was (check one): a U S citizen not a U S citizen Or produced identification Personally known the decedent s date of death is on or after January 1 2005 the estate is not subject to Florida estate tax under Chapter 198 F S Type of identification produced Print type or stamp name of Notary Public (Check one) (date of death) (For official use only) (print name of decedent) (print name of personal representative) (This space available for case style of estate probate proceeding) 1 I am the personal representative as defined in section 198 01 or section 731 201 Florida Statutes as the case may be of the estate of 2 The decedent referenced above died on / / and was domiciled (as defined in s 198 015 F S ) at the time of death in the state of 3 A federal estate tax return (federal Form 706 or 706 NA) is required to be filed for the estate 4 The estate does not owe Florida estate tax pursuant to Chapter 198 F S 5 The estate is not required to file a Florida estate tax return (Form F 706) according to section 198 13(4) F S 5050 W Tennessee St 6 I acknowledge personal liability for distribution in whole or in part of any of the estate by having obtained release of such property from the lien of the Florida estate tax A) The definition of personal representative in Chapter 198 F S includes any person who is in actual or constructive possession Therefore this affidavit may be used by persons in possession of any property included in the decedent s gross estate Affidavit of No Florida Estate Tax Due B) Estates that are not required to file federal Form 706 or 706A should use form DR 312 Affidavit of No Florida Estate Tax Due DR 313 Effective 01/12 Executed this day of 20 Signature Federal thresholds for filing federal Form 706 and 706 NA: File this form with the appropriate clerk of the court Do not mail to the Florida Department of Revenue Florida Administrative Code Florida Department of Revenue For a written reply to tax questions write: For current and prior year federal threshold information please visit the Internal Revenue Service (IRS) Internet site at www irs gov or contact your local IRS office For Information and Forms Form DR 313 is admissible as evidence of nonliability for Florida estate tax and will remove the Department s estate tax lien The Florida Department of Revenue will no longer issue Nontaxable Certificates for estates for which the DR 313 has been duly filed and federal Form 706 or 706 NA is due Form DR 313 should be filed with the clerk of the court and duly recorded in the public records of the county or counties where the decedent owned property Do not send this form to the Florida Department of Revenue General Information I the undersigned do hereby state: If an administration proceeding is pending for an estate Form DR 313 may be filed in that proceeding The case style of the proceeding should be added in the large blank space in the upper left portion of the DR 313 The 3 inch by 3 inch space in the upper right corner of the form is for the exclusive use of the clerk of the court Do not write mark or stamp in that space If Florida estate tax is not due and a federal estate tax return (federal Form 706 or 706 NA) is required to be filed the personal representative is to complete Florida Form DR 313 Affidavit of No Florida Estate Tax Due When Federal Return is Required provided a Florida return is not due according to section 198 13(4) F S Information and forms are available on our Internet site at Instructions for Completing Form DR 313 Mailing address City/State/ZIP NOTE: On this day of 20 Page 2 Persons with hearing or speech impairments may call the TDD at 800 367 8331 or 850 922 1115 Print name Telephone number R 06/11 Reference Material Rule 12C 3 008 Rule Chapter 12C 3 Florida Administrative Code and Chapter 198 Florida Statutes Tax statutes and rules are available online at: Signature of Notary State of County of Sworn to (or affirmed) and subscribed before me by Tallahassee FL 32304 0112 Taxpayer Services Mail Stop 3 2000 This form is used when: To speak with a Department of Revenue representative call Taxpayer Services Monday through Friday 8 a m to 7 p m ET at 800 352 3671 Under penalties of perjury I declare that I have read this Affidavit and the facts stated in it are true This declaration is based on all information of which the personal representative has any knowledge [ss 92 525(1)(b); 213 37; 837 06 F S ] When Federal Return is Required When to Use Form DR 313 Where to File Form DR 313 www myflorida com/dor www myflorida com/dor/law