×
tax forms found in
Tax Form Code
Tax Form Name

Florida Free Printable  for 2024 Florida Florida Estate Tax Return for Residents, Nonresidents, and Nonresident Aliens

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2023-florida-form-f-706.pdf, and you can print it directly from your computer.

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.
Extracted from PDF file 2023-florida-form-f-706.pdf, last modified July 2017

More about the Florida Form F-706 Individual Income Tax TY 2023

Form F-706 is used to file Florida’s estate tax that is based on the estate death taxes allowed by the federal

We last updated the Florida Estate Tax Return for Residents, Nonresidents, and Nonresident Aliens in February 2024, so this is the latest version of Form F-706, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form F-706 directly from TaxFormFinder. You can print other Florida tax forms here.


eFile your Florida tax return now

eFiling is easier, faster, and safer than filling out paper tax forms. File your Florida and Federal tax returns online with TurboTax in minutes. FREE for simple returns, with discounts available for TaxFormFinder users!

File Now with TurboTax

Other Florida Individual Income Tax Forms:

TaxFormFinder has an additional 40 Florida income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form F-1120A Florida Corporate Short Form Income Tax Return
Form F-706 Florida Estate Tax Return for Residents, Nonresidents, and Nonresident Aliens

Download all FL tax forms View all 41 Florida Income Tax Forms


Form Sources:

Florida usually releases forms for the current tax year between January and April. We last updated Florida Form F-706 from the Department of Revenue in February 2024.

Show Sources >

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Florida Form F-706

We have a total of three past-year versions of Form F-706 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



TaxFormFinder Disclaimer:

While we do our best to keep our list of Florida Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/index.php/florida/form-f-706