How Do I File Taxes for a Deceased Person in Florida?
Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.
Frequently Asked Questions
Because Florida has no state income tax, the primary filing is the federal final income tax return (Form 1040) for income earned through the date of death.Fla. Const. Art. VII, § 5; Fla. Stat. §§ 198.02, 198.22, 198.32 (ch. 2023-207), 220.02(1)Verified May 30, 2026 If the estate earns income during administration, a federal fiduciary return (Form 1041) may be required. No state income tax returns are needed.
The final federal income tax return is due April 15 of the year following death.Fla. Const. Art. VII, § 5; Fla. Stat. §§ 198.02, 198.22, 198.32 (ch. 2023-207), 220.02(1)Verified May 30, 2026 Estate income tax returns (Form 1041) are due by the 15th day of the fourth month after the estate's tax year ends.
No. No state tax clearance required. Florida estate tax eliminated for deaths after December 31, 2004 (pick-up tax under Fla. Stat. § 198.02 dropped to zero when federal state death tax credit was repealed by EGTRRA). For probate proceedings commenced on or after July 1, 2023 (or pending on July 1, 2023 without a final discharge order), no affidavit is required for decedents who died after January 1, 2005 (Fla. Stat. § 198.32, as amended by ch. 2023-207). For probate proceedings commenced before July 1, 2023, file DR-312 (Affidavit of No Florida Estate Tax Due; used when federal Form 706 is not required) or DR-313 (when federal Form 706 or 706-NA is required) with the clerk of circuit court in each county where the decedent owned real property to release the automatic 12-year lien under Fla. Stat. § 198.22.Fla. Const. Art. VII, § 5; Fla. Stat. §§ 198.02, 198.22, 198.32 (ch. 2023-207), 220.02(1)Verified May 30, 2026 All tax obligations must be satisfied before making final distributions.
Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706).
The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Florida executor checklist covers all filing responsibilities in order.
No. Florida does not impose a state estate tax or inheritance tax. The primary tax filings after death are income tax related (final return and, if applicable, estate income tax return). See how Florida compares with the death tax calculator.
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Florida Estate Planning Resources
In-depth guides covering Florida probate laws, trust requirements, and estate planning strategies.
