North Miami Beach Probate Lawyer

North Miami Beach, normally signified as NMB, is a municipality in Miami-Dade County. Initially called Fulford-by-the-Sea in 1926 following Captain William H. Fulford of the U.S. Coast Guard, the city was given a new name North Miami Beach. At the 2010 census, 41,523 people inhabited the area. The 1926 hurricane basically ended the real estate boom of South Florida, and to ease their losses and the destruction to the city, local inhabitants joined as the Town of Fulford. In 1927, the city was integrated as the City of Fulford.

Discharging the Florida Estate Tax Lien

Dying Prior to January 1, 2005

Before January 1, 2005, Florida enforced an automatic estate tax lien on all property of a deceased resident and the real estate and tangible personal property situated in Florida and possessed by a deceased non-resident.

For the estates of such deceased individuals who passed away on or prior to December 31, 2004, if the estate was obligated to file a federal estate tax return, IRS Form 706, then the personal representative was obligated to file a Florida Estate Tax Return,Florida Form F-706, in order to get a relief from the Florida estate tax lien.

For the estates of such deceased individuals who passed away on or prior to December 31, 2004, if the estate was not obligated to file a federal estate tax return, IRS Form 706, then the personal representative had to put on record a Florida Form DR-312, Affidavit of No Florida Estate Tax Due,in every Florida county where the deceased person possessed real estate in order to get a discharge from the Florida estate tax lien, and the form also had to be filed with the probate court if a probate administration was needed.

Dying on or Following January 1, 2005

Although Florida has not amassed the pick up tax since 2004, nevertheless the inheritors of Florida residents and nonresidents who possess real estate and/or tangible personal property situated in Florida might be needed to file an affidavit in order to discharge the absent Florida estate tax lien.

For the estates of such deceased individuals who passed away on or following January 1, 2005, if the estate is obligated to file a federal estate tax return, IRS Form 706, then the personal representative will need to file Florida Form DR-313, Affidavit of No Florida Estate Tax Due When Federal Return is Required,in every Florida county where the deceased person possessed real estate, and the form also has to be filed with the probate court if a probate administration is needed. The individual must not file Form DR-313 with the Florida Department of Revenue.

For the estates of such deceased individuals who passed away on or following January 1, 2005, if the estate is not obligated to file a federal estate tax return, IRS Form 706, then the personal representative will need to file Florida Form DR-312, Affidavit of No Florida Estate Tax Due,in every Florida county where the deceased person possessed real estate, and the form also has to be filed with the probate court if a probate administration is needed. The individual must not file Form DR-312 with the Florida Department of Revenue.