How Do I File Taxes for a Deceased Person in Florida?
Florida has no state income tax, so only the federal final Form 1040 is due for the decedentFla. Const. Art. VII, § 5(a)Verified Sep 20, 2026View source; a federal estate tax return (Form 706) is required only for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
Because Florida has no state income taxFla. Const. Art. VII, § 5(a)Verified Sep 20, 2026View source, the primary filing is the final federal income tax return (Form 1040) for income earned through the date of death. If the estate earns income during administration, a federal fiduciary return (Form 1041) may be required. No state income tax return is needed.
The final federal income tax return is due April 15 following year of death26 USC 6012(b)(1)Verified Sep 15, 2026. Florida has no state income tax return to file. An estate income tax return, where one is needed, is due the 15th day of the 4th month after the estate's tax year ends (April 15 for a calendar-year estate)26 USC 6012(a)(3)Verified Sep 15, 2026.
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 § 198.02 dropped to zero when federal state death tax credit was repealed by EGTRRA)Fla. Const. Art. VII, § 5(a); Fla. Stat. §§ 198.02, 198.22, 198.26, 198.32 (ch. 2023-207), 220.02(1); Fla. Admin. Code R. 12C-3.0015, 12C-3.008Verified Sep 10, 2026View source. Every tax obligation is still settled before the final distribution.
No. No Florida estate or inheritance tax is payable for a death today: the state keeps death-tax provisions on its books that are inoperative for current deathsNo state estate or inheritance tax. Fla. Const. Art. VII, § 5(a) caps any Florida estate or inheritance tax at the federal credit amount; the Chapter 198 estate tax (Fla. Stat. § 198.02) is a federal-credit pickup — not repealed, but $0 since EGTRRA eliminated the federal state death tax credit, and the Florida Department of Revenue confirms the estate tax was eliminated for people who died after Dec. 31, 2004. Florida has no inheritance tax and no gift tax.Verified Sep 15, 2026View source, so nothing is due. The tax filings after a death are the income tax returns (the final return and, where the estate earns income, the estate income tax return). Only the federal estate tax applies, and only to an estate above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available)26 USC 6018; 26 USC 6075(a)Verified Sep 15, 2026 and required only above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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Named as Trustee
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Free forms for settling an estate in Florida: the probate petition, small estate affidavit, notice to creditors, inventory, and closing forms.
Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
Notice to Creditors
In Florida, the notice to creditors is published for 2Fla. Stat. §§ 733.2121, 733.702 (later of 3 months from first publication or 30 days from service on a served creditor), 733.703, 733.705, 733.707, 733.710Verified Oct 18, 2026View source weeks in a local newspaper, and creditors have 3 monthsFla. Stat. § 733.702Verified Sep 8, 2026View source from first publication to present claims.
Renunciation of Executor
In Florida, a person named as personal representative may renounce the right to serveFla. Stat. § 733.301(1)(a), (4); Fla. Prob. R. 5.201(b); Fla. Stat. § 731.302Verified Sep 23, 2026View source before anyone is appointed.
Estate Inventory
In Florida, the personal representative files the estate inventory within 60 daysFla. Prob. R. 5.340; Fla. Stat. § 733.604Verified Sep 15, 2026View source of appointment.
Estate Closing
In Florida, the personal representative is discharged by court orderFla. Prob. R. 5.400(e); Fla. Stat. § 733.901Verified Sep 15, 2026View source, and a final accounting is required unless it is waived.
Tools for Settling an Estate in Florida
Free tools for settling an estate in Florida: whether probate is needed, executor and trustee pay, creditor deadlines, and inheritance taxes.
How Many Death Certificates Do I Need?
In Florida, certified death certificates come from the Florida Department of Health - Bureau of Vital StatisticsFlorida Department of Health - Bureau of Vital StatisticsVerified Oct 15, 2026View source; the first copy costs $5Florida Department of Health - Bureau of Vital StatisticsVerified Oct 15, 2026View source, additional copies $4Florida Department of Health - Bureau of Vital StatisticsVerified Oct 15, 2026View source each.
Do I Need Probate?
Florida sets no dollar limit for its Disposition Without AdministrationFla. Stat. § 733.402 (bond — required by default: "Unless the bond requirement has been waived by the will or by the courtVerified Sep 8, 2026View source; eligibility turns on other tests.
How Do I Settle an Estate?
Settling an estate in Florida: the personal representative files the estate inventory within 60 daysFla. Prob. R. 5.340; Fla. Stat. § 733.604Verified Sep 15, 2026View source of appointment; creditors have 3 monthsFla. Stat. §§ 733.2121, 733.702 (later of 3 months from first publication or 30 days from service on a served creditor), 733.703, 733.705, 733.707, 733.710Verified Oct 18, 2026View source to present claims; a simple estate closes in 6 months to 9 months.
What Do I Do When Someone Dies?
After a death in Florida, the estate either qualifies for the simplified procedure for estates under $150,000 or goes through probate, where creditors have 3 monthsFla. Stat. § 733.702Verified Sep 8, 2026View source to file claims after notice.
How Much Are Estate & Inheritance Taxes?
Florida levies no estate or inheritance taxNo state estate or inheritance tax. Fla. Const. Art. VII, § 5(a) caps any Florida estate or inheritance tax at the federal credit amount; the Chapter 198 estate tax (Fla. Stat. § 198.02) is a federal-credit pickup — not repealed, but $0 since EGTRRA eliminated the federal state death tax credit, and the Florida Department of Revenue confirms the estate tax was eliminated for people who died after Dec. 31, 2004. Florida has no inheritance tax and no gift tax.Verified Sep 15, 2026View source; only the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
What Taxes Apply to My Inheritance?
Florida imposes no inheritance or estate taxNo state estate or inheritance tax. Fla. Const. Art. VII, § 5(a) caps any Florida estate or inheritance tax at the federal credit amount; the Chapter 198 estate tax (Fla. Stat. § 198.02) is a federal-credit pickup — not repealed, but $0 since EGTRRA eliminated the federal state death tax credit, and the Florida Department of Revenue confirms the estate tax was eliminated for people who died after Dec. 31, 2004. Florida has no inheritance tax and no gift tax.Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 6 months to 9 months for a simple estate.
How Does Step-Up in Basis Work?
Inherited assets in Florida take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces no state capital gains taxFla. Const. Art. VII, § 5(a) — "No tax upon estates or inheritances or upon the income of natural persons who are residents or citizens of the state shall be levied by the state"Verified Sep 15, 2026View source.
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Florida Estate Settlement Resources
In-depth guides covering Florida probate, estate administration, and settling an estate.