A Notice of Trust in Florida is a short document that the successor trustee files with the circuit court after the settlor dies, letting creditors and the probate court know that a trust exists and identifying who is administering it. The filing is required by Florida Statutes 736.05055, and while the statute does not set a deadline in days, waiting has a specific cost: any court proceeding affecting the settlor’s debts or estate expenses that happens before you file is binding on the trustee, even if the trustee never had a chance to weigh in.1Florida Legislature. Florida Code 736.05055 – Notice of Trust
Who Has to File
The filing duty falls on the trustee of a trust described in Florida Statutes 733.707(3), which generally covers revocable trusts that become irrevocable when the settlor dies. Usually that is the successor trustee named in the trust document. If co-trustees are serving, any one of them can handle it.
The requirement is automatic at death. It applies whether the trust is large or modest, whether creditors are expected, and whether a probate case has been opened. Skipping the filing does not invalidate the trust or erase the trustee’s obligations. Under subsection (7), the trustee remains responsible for paying estate administration expenses and the settlor’s debts regardless of whether the notice is on file.1Florida Legislature. Florida Code 736.05055 – Notice of Trust
What the Notice Must Contain
The notice itself is brief. Florida law requires five items:
- The settlor’s name
- The settlor’s date of death
- The title of the trust, if it has a formal name
- The date the trust was created
- The trustee’s name and address
You do not have to disclose trust assets, beneficiaries, or the terms of the trust. The notice works as a public flag, not an accounting. Anyone with an interest can use it to confirm the trust exists and find the trustee.1Florida Legislature. Florida Code 736.05055 – Notice of Trust
Where to File
File the notice with the circuit court in the county where the settlor lived (their legal domicile). If a probate proceeding has been opened in a different county, file with that court too. Those may be two separate filings.1Florida Legislature. Florida Code 736.05055 – Notice of Trust
When no probate case exists, the clerk files and indexes the notice the way it would handle a caveat. When probate is already open, the notice goes into that case file and the clerk sends a copy to the personal representative. The clerk also cross-references caveats and notices: if a caveat has been filed regarding the settlor, the clerk sends a copy to the trustee, and the trustee’s notice goes to anyone who has filed a caveat.1Florida Legislature. Florida Code 736.05055 – Notice of Trust
Filing fees vary. Some Florida counties charge around $41, but rates differ by clerk’s office, so call ahead.
When to File and Why Speed Matters
There is no set number of days. Section 736.05055 says the trustee “must” file upon the settlor’s death, and stops there. The practical rule is to file as soon as you can after death.
The push for speed comes from subsection (6). Any court proceeding that affects estate expenses or the settlor’s debts before the notice is filed is binding on the trustee. If a creditor gets a ruling in probate before you file, you are stuck with it. Filing gets you into the loop: you receive copies of caveats and probate filings, and you can respond to claims against trust assets rather than learning about them after the fact.1Florida Legislature. Florida Code 736.05055 – Notice of Trust
Notifying Beneficiaries Within 60 Days
The court filing is one duty. Notifying beneficiaries is another, and this one does have a deadline. Under Florida Statutes 736.0813, within 60 days of learning that a formerly revocable trust has become irrevocable (usually the settlor’s death), the trustee must send each qualified beneficiary written notice covering:
- The trust’s existence
- The identity of the settlor
- The beneficiary’s right to request a copy of the trust document
- The beneficiary’s right to receive accountings
- A statement that the fiduciary lawyer-client privilege applies to the trustee and any attorney the trustee hires
The 60-day clock runs from when the trustee learns the trust became irrevocable, not from the court filing date. In practice the two events usually line up.2Florida Senate. Florida Code 736.0813 – Duty to Inform and Account
After that initial notice, transparency continues. Qualified beneficiaries can request the full trust document at any time, and the trustee must provide an annual accounting showing receipts, disbursements, assets, liabilities, and trustee compensation. Beneficiaries can waive annual accountings in writing and can withdraw that waiver later.2Florida Senate. Florida Code 736.0813 – Duty to Inform and Account
How the Notice Fits with Creditor Claims
The Notice of Trust and the creditor claims process run on parallel tracks. Filing the notice does not start or stop any creditor deadline. Those deadlines live in the probate statutes.
When a probate case is opened and the personal representative publishes a notice to creditors under Florida Statutes 733.2121, creditors generally must file claims within three months of first publication, or within 30 days of being personally served if their identities are known.3Florida Legislature. Florida Code 733.2121 – Notice to Creditors, Filing of Claims Creditors who were not served and did not receive adequate notice can file up to two years after the decedent’s death, though late claims are paid only from whatever is left after timely claims.4Florida Senate. Florida Code 733.702 – Claims Against Decedents
The trust connection: a trustee of a revocable trust that became irrevocable at death may have to pay the settlor’s estate expenses and debts, even when those debts are being handled in probate. Filing the Notice of Trust puts you in a position to see what is happening and contest what you disagree with.
Because of that exposure, trustees who expect claims should hold off on distributing to beneficiaries until the claims window closes. Florida law lets the trustee keep a reasonable reserve for debts, expenses, and taxes. A trustee who distributes too early and leaves creditors unpaid can be personally liable for the shortfall.
Fixing Errors in a Filed Notice
If the original filing has a mistake, like the wrong trust date, a bad address, or a misspelled name, file a corrected version with the same circuit court. Florida law does not have a dedicated amendment statute for the Notice of Trust, so the correction should state clearly that it replaces or supplements the earlier filing and include the updated information.
There is no statutory deadline for amendments. Delays can still cause problems if someone relied on the incorrect information. If the change is material, such as a new trustee, seeking court guidance can protect against later challenges.
What Happens If a Trustee Doesn’t Follow Through
A trustee who fails to file the Notice of Trust, ignores the duty to inform beneficiaries, or mishandles administration can be removed. Under Florida Statutes 736.0706, grounds for removal include a serious breach of trust, lack of cooperation among co-trustees that harms the trust, unfitness or persistent failure to administer effectively, and a substantial change of circumstances or unanimous beneficiary request where removal serves everyone’s interests and a replacement is available. While a removal petition is pending, the court can freeze distributions or appoint a temporary trustee to protect the assets.5Florida Legislature. Florida Code 736.0706 – Removal of Trustee
Federal Tax Filing Once the Trust Becomes Irrevocable
The trust becomes a separate tax entity the moment the settlor dies. If it earns $600 or more in gross income in a tax year, the trustee must file IRS Form 1041, the income tax return for estates and trusts. The trust also needs its own Employer Identification Number, which the trustee can get from the IRS at no cost.6Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1
This catches many successor trustees off guard. While the settlor was alive, the revocable trust’s income went on the settlor’s personal return. After death, that shifts right away. Missing the first Form 1041 can trigger IRS penalties and interest paid out of trust assets, and beneficiaries tend to cite that kind of slip in removal petitions.