Q. Does Florida have a gift or inheritance tax?
   A. No, Florida does not impose gift or inheritance taxes. This does not mean, however, that Florida does not collect an estate or gift tax.

Q. How do I request a refund if I've overpaid my Florida estate tax?
    A. Refunds may be requested by sending a letter to the Department of Revenue along with copies of any amended returns, audit changes or other supporting documents. If the Department determines you have overpaid your estate taxes, your refund will be processed automatically. Refund processing can take up to 90 days.

Q. Where should I send my estate tax payments, forms and correspondence?
    A. Mail payments, forms and correspondence to:
        Florida Department of Revenue
        Estate Tax Unit
        5050 W. Tennessee St.
        Tallahassee, FL 32399-0155

Q. The Florida Statutes state that a copy of the estate's probate inventory must be sent to the Florida Department of Revenue. Where should I send it?
   A. Send the copy of the probate inventory to:
        Florida Department of Revenue
        Compliance Support
        5050 W. Tennessee St.
        Tallahassee, FL 32399-0100

Q. I need to sell some of the estate's real property, however, I haven't yet received the Final Certificate. What should I do?
  A. You should apply for a waiver of the Florida estate tax lien by filing Florida Form DR-308. For more information see the section of this brochure entitled "Sale of Real Property."

Q. Who can I get to help me regarding estate tax matters?
   A. Our firm is experienced in handling estate tax matters. Contact us for more information or to set up an initial free consultation.

For more information see: The Florida Estate Tax

© Copyright 2000 Raymond S. Kulzick. All rights reserved. 000201.