Florida estate tax is mostly an old-file check
Florida estate tax does not apply to people who died after 2004, but federal estate rules and older Florida files remain separate questions.
Florida estate tax does not apply when a person died after December 31, 2004. The state also has no inheritance tax or gift tax.
Florida once used forms DR-312 and DR-313 to clear its estate-tax lien. Since July 1, 2023, those forms are no longer needed for new court cases and some cases that were still open. An older title file may still hold one because the rule used to be different.
The federal tax file is separate. A large estate may still owe federal estate tax. Form 706 can also help a living spouse keep the unused federal tax limit from the spouse who died. Final income-tax returns and income earned by the estate use other forms.
Probate, deeds, debts, account titles, people named to receive funds, and property-tax changes may still take work. No Florida estate tax does not end those jobs.
Start with the date of death. Before money, land, or business records move, ask the estate representative, lawyer, or CPA which federal, court, and title papers apply.
Related practical guide
Official sources
- Florida Revenue - Estate Tax
- Florida Revenue - Tax Information for New Residents
- Florida Revenue - Estate Tax Filing Change
- IRS - Estate Tax
Last checked against these sources: July 27, 2026.
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