Florida DOR Issues Information on Changes to Decedent’s Estate Tax Information Requirements

The Florida Department of Revenue (DOR) June 19 issued information on changes to decedent’s estate information requirements for estate tax purposes. The DOR provides that: 1) personal representatives of estates are no longer required to file Form DR-312, Affidavit of No Florida Estate Tax Due, or Form DR-313, Affidavit of No Florida Estate Tax Due When Federal Return is Required; 2) estates of decedents who died after Dec. 31, 2004, won’t be subject to a lien for estate tax if upon the death of the decedent, a state death tax credit or state generation-skipping transfer tax credit isn’t allowable; and ...