Florida DOR Releases Form DR-312, Affidavit of No Florida Estate Tax Due, With Instructions

The Florida Department of Revenue (DOR) Jan. 1 released Form DR-312, Affidavit of No Florida Estate Tax Due, with instructions for estate tax purposes. The instructions include: 1) the affidavit must be recorded directly with the clerk of the circuit court in the county or counties where the decedent owned property, not with the DOR; 2) the affidavit should be used when an estate isn’t subject to Florida estate tax ; 3) the affidavit may not be used for estates that must file federal Form 706 or 706-NA; and 4) the federal thresholds for filing federal Form 706 only. [Fla. ...