Florida Florida Estate Tax Return for Residents, Nonresidents, and Nonresident Aliens

Florida Estate Tax Return for Residents, Nonresidents, and Nonresident Aliens
Form F-706
Mail to:
Florida Department of Revenue
PO Box 6460
Tallahassee, FL 32399-6460

F-706
R. 10/13
TC

Florida Estate Tax Return
for Residents, Nonresidents, and
Nonresident Aliens

Rule 12C-3.008
Florida Administrative Code
Effective 01/14

q Check here if amended return
Decedent’s name (first name, middle initial, and last name)	

Decedent’s social security number*

Residence (domicile) at time of death (county and state or foreign country)	

Date of death

Name of personal representative or person in possession of decedent’s property	

Phone number

RDS validation only - Do not write or stamp in this space

Address
Name of attorney for estate, if any		

Phone number	

q
q
q

Address

PART I	

Please reply to (check one):
Personal representative
Attorney for estate
Preparer

FLORIDA RESIDENTS

1.

Credit for state death taxes (from federal Form 706)

1.___________________________

2.

Estate, inheritance, or other death taxes properly paid to other states (proof of payment must be submitted)

2.___________________________

3.

Estate tax previously paid to Florida

3.___________________________

4.

Estate tax due or overpayment to Florida (subtract Line 2 from Line 1; if the result is a negative
number, use zero; subtract line 3 from the result) – Enter on Line 19, Part IV

4.___________________________

PART II	 NONRESIDENTS
5.

Credit for state death taxes (from federal Form 706)

5.___________________________

6.

Gross value of Florida assets included in gross estate (from federal Form 706, applicable schedules)

6.___________________________

7.

Gross value of entire federal estate (from federal Form 706)

7.___________________________

8.

Portion of gross federal estate value attributable to Florida (Line 6 divided by Line 7 - round to 7 digits)

8.___________________________

9.

Estate tax payable to Florida (Line 5 times Line 8)

10.

Estate tax previously paid to Florida

10.___________________________

11.

Estate tax due or overpayment to Florida (subtract Line 10 from Line 9) – Enter on Line 19, Part IV

11.___________________________

9.___________________________

PART III	 NONRESIDENT ALIENS
12.

Credit for state death taxes (from federal Form 706-NA)

12.___________________________

13.

Gross value of taxable property in Florida

13.___________________________

14.

Gross value of property taxable in U.S. (from Schedule B of federal Form 706-NA)

14.___________________________

15.

Portion of U.S. property attributable to Florida (Line 13 divided by Line 14 - round to 7 digits)

15.___________________________

16.

Estate tax payable to Florida (Line 12 times Line 15)

16.___________________________

17.

Estate tax previously paid to Florida

17.___________________________

18.

Estate tax due or overpayment to Florida (subtract Line 17 from Line 16) – Enter on Line 19, Part IV

18.___________________________

PART IV	 CALCULATION OF AMOUNT DUE OR OVERPAYMENT
19.

Tax due or overpayment (if overpayment, enter on Line 23)

19.___________________________

20.

Penalty if applicable (see instructions)

20.___________________________

21.

Interest on underpayment if applicable (see instructions)

21.___________________________

22.

Total amount due (add Lines 19, 20, and 21)

23.

Overpayment to be refunded

22.
23.

Under penalties of perjury, I declare that I have examined this return, including any additional sheets attached, and to the best of my knowledge and
belief, it is true, correct, and complete. Declaration of preparer other than the personal representative is based on all information of which the preparer
has any knowledge [ss. 92.525(1)(b); 213.37; 837.06, Florida Statutes (F.S.)].
__________________________________________________________________	
Signature of personal representative	
Date	

__________________________________________________________________
Signature of preparer other than personal representative	
Date

	Name____________________________________________________________	Address__________________________________________________________
(Print name of preparer)

(of preparer)

	Phone___________________________________________________________	City/State/ZIP_____________________________________________________
(of preparer)

(of preparer)

ATTACH COPY OF FEDERAL ESTATE TAX RETURN (FORM 706 or 706-NA)

INSTRUCTIONS FOR FORM F-706
General Information
Florida’s estate tax is based on the allowable federal credit
for state death taxes. Florida tax is imposed only on those
estates subject to federal estate tax filing requirements and
entitled to a credit for state death taxes (Chapter 198, F.S.).
Estate tax is not due if a federal estate tax return (Form 706
or 706-NA) is not required to be filed. (When estate tax is not
due because there is no federal estate tax filing requirement,
you should use Florida Form DR-312, Affidavit of No Florida
Estate Tax Due, to remove the Florida estate tax lien on the
property.) If a nontaxable certificate is requested, you must
pay a $5.00 fee for it.
Form F-706 Filing Requirements
The requirement to file Form F-706 depends upon the date
of death.
Date of Death

F-706 Required?

On or before December 31, 2004

Yes**

On or after January 1, 2005

No

**If required, Form F-706 must be filed for the estate of
every Florida resident, nonresident, and nonresident alien
with Florida property that is required to file a federal estate
tax return (Form 706 or Form 706-NA). The personal
representative must attach a signed copy of federal Form
706 or 706-NA to the Florida estate tax return.
Due Dates and Extensions of Time
Form F-706 and payment is due within 9 months after the
decedent’s death (when the federal estate tax return is
due). If you need an extension of time to file or pay, you
must send your request to the Internal Revenue Service
(IRS). Florida does not have a separate extension form.
We will grant the same extension to pay or file that the
IRS does; however, you must send copies of both the
extension request and approved federal extension to
us within 30 days of mailing the request and 30 days of
receiving the federal approval. An extension of time to file
does not extend the time to pay. Interest accrues on the
Florida tax due from the original due date until paid.
Tax Paid to Other States
For Florida residents: if estate, inheritance, or other death
taxes were properly paid to other states, proof of payment
must be submitted to the Florida Department of Revenue.
(Proof of payment means the final certificate of payment
showing the specific amounts of tax, penalty, or interest
assessed and paid.)
*Social Security Numbers
Social security numbers (SSNs) are used by the Florida
Department of Revenue as unique identifiers for the
administration of Florida’s taxes. SSNs obtained for tax
administration purposes are confidential under sections
213.053 and 119.071, Florida Statutes, and not subject
to disclosure as public records. Collection of your SSN is
authorized under state and federal law. Visit our Internet

F-706
R. 10/13
Page 2

site at floridarevenue.com and select “Privacy
Notice” for more information regarding the state and
federal law governing the collection, use, or release of
SSNs, including authorized exceptions.
Where to File
Mail your completed F-706 and payment to:
Florida Department of Revenue
PO Box 6460
Tallahassee, FL 32399-6460
If you are requesting a nontaxable certificate, include the
$5.00 fee.
Signature
The personal representative must sign the return
declaration under penalties of perjury. If someone else
prepares the return, the preparer must also sign the return.
Amending Form F-706
If you must change a return that has already been filed,
you must complete another Form F-706 and check
the amended return box on the form. If the amended
return is caused by a change in your federal Form 706
or 706-NA, you must attach a statement describing the
reasons and all documents related to the change, including
correspondence received from the IRS and/or the amended
federal Form 706 or 706-NA.
Penalties and Interest
Penalties – If tax is not paid by the due date (or approved
extension date) a late payment penalty of 10% of the
unpaid tax is due. After 30 days, the late penalty increases
to 20%. An added penalty of 10% per month up to a
maximum of 50% of the tax due is imposed if the unpaid
tax is due to negligence or intentional disregard. A fraud
penalty of 100% of the tax due is imposed if the unpaid tax
is due to willful intent to defraud. However, the Department
of Revenue is authorized to compromise or settle these
penalties pursuant to section 213.21, F.S.
Interest – Interest is due on late payments from the due
date until paid. Interest rates are updated January 1 and
July 1 of each year. To obtain current interest rates,
visit our website at floridarevenue.com.
Need Assistance?
Information and forms are available on our Internet site at
floridarevenue.com.
If you have any questions, you may contact Taxpayer
Services at 850-488-6800, Monday through Friday,
excluding holidays.
For a written reply to your tax questions, write:
Taxpayer Services MS 3-2000
Florida Department of Revenue
5050 W Tennessee St
Tallahassee, FL 32399-0112
For federal estate tax information or forms, visit the IRS
website at www.irs.gov.