Affidavit of No Florida Estate Tax Due (Form DR-312)

Florida Form DR-312, the Affidavit of No Florida Estate Tax Due, is a one-page notarized statement recorded with the Clerk of the Circuit Court in each Florida county where the decedent owned real property, confirming that the estate owes no state estate tax and is not required to file a federal estate tax return. A 2023 amendment to Florida Statute 198.32 means most estates are no longer legally required to file it, but title companies routinely still ask for it and probate cases opened before July 1, 2023, may still need it to clear a recorded lien.¹

Do You Still Need to File DR-312

Florida stopped collecting estate tax on anyone who died after December 31, 2004. For years after that, the state’s automatic estate tax lien stayed on the books anyway, and recording DR-312 was the standard way to lift it from a property’s title.

On July 1, 2023, subsection (3) was added to Florida Statute 198.32. It provides that for any decedent who died after December 31, 2004, if no state estate tax credit is allowable under the Internal Revenue Code, the estate is not subject to the automatic lien and the personal representative is not required to file the affidavit.¹ The federal state death tax credit was repealed effective January 1, 2005, so the carve-out reaches every death in the past two decades.

The Florida Department of Revenue confirms the change but notes that personal representatives may still need to file DR-312 or DR-313 for probate proceedings that commenced before July 1, 2023.² If a lien was recorded against property under the old framework, it doesn’t clear itself.

Even for proceedings opened after that date, title insurance underwriters often still want a recorded DR-312 before issuing a policy. A $10 recording fee is cheaper than debating statutory interpretation with an underwriting department, so when a title company asks, file it.

Does the Estate Qualify to Use DR-312

DR-312 applies only when the estate is not required to file a federal estate tax return (IRS Form 706). For deaths occurring in 2026, the federal filing threshold is $15,000,000.³ If the decedent’s gross estate plus adjusted taxable gifts stays below that number, DR-312 is the correct form.

The gross estate is broader than most people expect. It’s everything the decedent owned or had certain interests in at the date of death, valued at fair market value rather than original cost.³ Common categories:

Real estate, including homestead property
Bank accounts, brokerage accounts, and certificates of deposit
Life insurance proceeds on policies the decedent owned, even when someone else is the beneficiary
IRAs, 401(k)s, and other retirement accounts
Ownership interests in partnerships, LLCs, and corporations
Trust assets where the decedent retained control or benefit

The $15 million threshold applies per person. A married couple can effectively shield $30 million combined by using the surviving spouse’s portability election for the unused exclusion, but claiming portability requires filing Form 706 regardless of estate size.⁴ If Form 706 is filed for any reason, DR-312 is not the right form. Use DR-313 instead.

What Goes on the Form

DR-312 is a single page available from the Florida Department of Revenue.⁵ Have this ready before you start:

The decedent’s full legal name, Social Security number, and last known residential address
Date of death, which controls which federal threshold applies
Whether the decedent was domiciled in Florida at the time of death
The legal description of each Florida property, taken from the deed or the county property appraiser’s records rather than the street address. The parcel identification number is a useful addition, but the legal description is what the official record needs.
A declaration that the estate is not required to file IRS Form 706 or Form 706-NA
The signer’s acknowledgment of personal liability under Florida Statute 198.23 if the declarations turn out to be false

If the decedent owned property in more than one Florida county, you’ll record in each of them. A single form covering all the properties can work, but some practitioners prefer a separate DR-312 per county so each county’s records carry a clean legal description.

Who Can Sign, and Getting It Notarized

The statute authorizes the personal representative to sign.¹ Under Chapter 198, “personal representative” is broader than its probate meaning: it includes any person in actual or constructive possession of estate property, so a beneficiary who inherited a home and is living in it may also qualify.⁶

DR-312 is a sworn statement, so the signer executes it before a notary public. Florida caps notary fees at $10 for an in-person acknowledgment and $25 for an online notarization.

Where to File and What It Costs

File the notarized affidavit with the Clerk of the Circuit Court in every county where the decedent owned real property.⁵ Do not send it to the Department of Revenue. The form itself says so in bold, and sending it to Tallahassee only creates delays.

Recording puts the affidavit into the official public records and gives constructive notice that the state has no tax claim against the property. When a title examiner later pulls the file, the recorded affidavit satisfies the estate tax requirement.

Recording fees are set statewide by Florida Statute 28.24: $10.00 for the first page and $8.50 for each additional page.⁷ DR-312 is one page, so total recording cost is $10.00 per county. If you’re mailing the form in, include a self-addressed stamped envelope to get the recorded copy back for the estate file.

Personal Liability of the Signer

Read this part carefully before you sign. Under Florida Statute 198.23, a personal representative who distributes estate assets without paying any taxes owed or without properly releasing the lien becomes personally liable for the unpaid taxes, up to the value of estate property that passed through their hands.⁸

Signing DR-312 is a sworn affirmation that the estate owes no Florida estate tax and isn’t required to file a federal return. If that’s wrong, the signer is personally on the hook. In practice, the risk mainly matters for estates near the $15 million threshold, where asset values are uncertain. If there’s any real question about whether the gross estate crosses the line, get a professional appraisal before signing. An overlooked life insurance policy or a mispriced business interest can create an expensive problem later.

When DR-313 Is the Right Form Instead

If the gross estate exceeds $15 million for 2026, or if the surviving spouse wants to elect portability of the deceased spouse’s unused exclusion, the estate must file IRS Form 706. In that situation, DR-312 is the wrong form.⁹

Instead, the personal representative files Form DR-313, the Affidavit of No Florida Estate Tax Due When Federal Return Is Required. It confirms that although a federal return is being filed, no Florida estate tax is owed. Recording works the same way: file with the Clerk in each county where the decedent owned property, at the same $10.00-per-page fee. DR-313 exists specifically for estates that must file federal Form 706 or 706-NA but still owe no Florida estate tax, which covers every death after December 31, 2004.²

1
Florida Senate. Florida Code 198.32 – Prima Facie Liability for Tax
2
Florida Department of Revenue. Florida Estate Tax
3
Internal Revenue Service. Estate Tax
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Internal Revenue Service. Frequently Asked Questions on Estate Taxes
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Florida Department of Revenue. Affidavit of No Florida Estate Tax Due DR-312
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Florida Department of Revenue. Affidavit of No Florida Estate Tax Due DR-312 Instructions
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The Florida Legislature. Florida Code 28.24 – Service Charges by Clerk of the Circuit Court
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The Florida Legislature. Florida Code 198.23 – Personal Liability of Personal Representative
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Florida Department of Revenue. Affidavit of No Florida Estate Tax Due When Federal Return Is Required DR-313