EstateFlorida estate planning rules
Last reviewed Oct 29, 2026 · How we research
Law tags:State lawFederal lawFederal + state
At a glance
At a glance| Question | Answer | |
|---|---|---|
| Probate always required? | No. Assets that are jointly owned, have a named beneficiary, or are in a trust or TOD deed usually skip probate. | Details |
| Small-estate / simplified option? | Summary administration for estates up to $150,000 (less exempt property), or when death was more than 2 years ago. | Details |
| TOD deeds allowed? | No | Details |
| State estate tax? | No (Florida Department of Revenue) | Details |
| State inheritance tax? | No | Details |
| Must file will with court? | Yes, within 10 days. | Details |
| Medicaid look-back | 60 months (federal rule, applied by the state) | Details |
| Holographic (handwritten, unwitnessed) wills valid? | No. Florida-executed wills need witnesses (§ 732.502). | Details |
Transfer on death deed allowed? No. Florida has no statute authorizing transfer on death deeds for real estate. Florida’s transfer-on-death law covers securities registrations (Fla. Stat. ch. 711), not land. Homeowners often use other tools, such as a revocable trust; homestead property also has special restrictions on how it can pass at death.
Wills: Two witnesses. Notarized self-proof is optional. Unwitnessed handwritten wills are not valid.
Probate: Summary administration for estates up to $150,000 (less exempt property), or when death was more than 2 years ago.
WillsState law
Wills- A will must be signed by the testator at the end and attested by two witnesses who sign in the testator’s presence and each other’s. Source: Fla. Stat. § 732.502, checked Oct 29, 2026.
- A will can be made self-proved with an acknowledgment and witness affidavits before a notary. Source: Fla. Stat. § 732.503, checked Oct 29, 2026.
- Florida does not accept unwitnessed handwritten (holographic) wills executed in Florida; they must meet the § 732.502 witness rule. Source: Fla. Stat. § 732.502, checked Oct 29, 2026.
Financial power of attorneyState law
Financial power of attorney- A power of attorney must be signed by the principal and by two subscribing witnesses, and acknowledged before a notary. Source: Fla. Stat. § 709.2105, checked Oct 29, 2026.
- A power of attorney is durable only if it contains the durability wording set out in the statute or similar words. Source: Fla. Stat. § 709.2104, checked Oct 29, 2026.
Medical power of attorney & advance directiveState law
Medical power of attorney & advance directiveOfficial form/source: Fla. Stat. § 765.203 suggested designation form (Florida Legislature).
- A health care surrogate designation must be signed in the presence of two adult witnesses; the surrogate cannot be a witness, and at least one witness must be neither the spouse nor a blood relative. No notary is required. Source: Fla. Stat. § 765.202, checked Oct 29, 2026.
- A suggested health care surrogate form is set out in the statute. Source: Fla. Stat. § 765.203, checked Oct 29, 2026.
Transfer on death deeds: NoState law
Transfer on death deeds: NoFlorida has no statute authorizing transfer on death deeds for real estate. Florida’s transfer-on-death law covers securities registrations (Fla. Stat. ch. 711), not land. Homeowners often use other tools, such as a revocable trust; homestead property also has special restrictions on how it can pass at death.
- Florida’s Uniform Transfer-on-Death Security Registration Act covers securities, not real estate. Source: Fla. Stat. ch. 711, checked Oct 29, 2026.
- Homestead property has constitutional restrictions on how it can be left at death. Source: Fla. Stat. § 732.4015, checked Oct 29, 2026.
Do you need probate?State law
Do you need probate?Do you need probate?
Assets that usually skip probate:
- Jointly owned property with right of survivorship
- Payable-on-death (POD) and transfer-on-death (TOD) bank and brokerage accounts
- Life insurance and retirement accounts with a living named beneficiary
- Property titled in a living trust
- Real estate with a transfer on death deed, where the state allows one
What usually requires probate:
- Assets in the person’s sole name with no beneficiary or co-owner
- Real estate in the person’s sole name with no TOD deed or trust
- An estate above the state’s small-estate limit, or one that doesn’t qualify for the shortcut
- Debts or disputes that need a court-appointed representative
Florida shortcut: Summary administration for estates up to $150,000 (less exempt property), or when death was more than 2 years ago.
Quick decision guide
- Did the person own anything in their sole name with no beneficiary, co-owner or trust? No → probate is usually not needed (but check the will-filing rule below). Yes → go to 2.
- Is that property under the state’s small-estate limit or eligible for its simplified procedure? Yes → use the shortcut. No → a probate case is usually needed.
What you may still have to do with no probate
Yes, within 10 days. Whoever has the will must deposit it with the clerk of the circuit court for the county where the estate would be handled within 10 days after learning of the death, and give the clerk the date of death or the last four digits of the decedent’s Social Security number. This applies even if no probate is planned.
- Custodian must deposit the will with the clerk within 10 days after learning of the death. Source: Fla. Stat. § 732.901, checked Oct 29, 2026.
When do you need probate? · How to file a will after someone dies
Filing a will: do you need to, and howState law
Yes, within 10 days. Whoever has the will must deposit it with the clerk of the circuit court for the county where the estate would be handled within 10 days after learning of the death, and give the clerk the date of death or the last four digits of the decedent’s Social Security number. This applies even if no probate is planned.
Where: Clerk of the Circuit Court for the county. Find yours: Florida probate courts by county. File the original signed will; courts generally will not accept a copy as the original.
- Custodian must deposit the will with the clerk within 10 days after learning of the death. Source: Fla. Stat. § 732.901, checked Oct 29, 2026.
Getting death certificates for estate mattersState law
Getting death certificates for estate mattersWhere to order: A county health department or the Florida Bureau of Vital Statistics (official site). The funeral home usually orders the first certified copies for the family.
Eligibility rules and fees for this state are not yet verified on this site; check the official vital records office.
Probate & small estatesState law
- Summary administration is available when the estate subject to administration in Florida, less exempt property, does not exceed $150,000, or the decedent has been dead more than 2 years (and a will does not require formal administration). Source: Fla. Stat. § 735.201 (amended by ch. 2026-57), checked Oct 29, 2026.
Probate costsState law
- Personal representative commission presumed reasonable in formal administration: 3% of the first $1 million, 2.5% above $1M to $5M, 2% above $5M to $10M, 1.5% above $10M. Source: Fla. Stat. § 733.617, checked Oct 29, 2026.
- Attorney fee presumed reasonable: $1,500 for estates of $40,000 or less, plus $750 more up to $70,000, plus $750 more up to $100,000, then 3% of the next $900,000, 2.5% from $1M–$3M, 2% from $3M–$5M, 1.5% from $5M–$10M, 1% above $10M. Fees are negotiable; there is no mandatory fee. Source: Fla. Stat. § 733.6171, checked Oct 29, 2026.
State estate & inheritance taxState law
State estate & inheritance tax- Florida has no state estate tax or inheritance tax. Source: Florida Department of Revenue, checked Oct 29, 2026.
Federal estate & gift taxFederal law
- The 2026 federal basic exclusion amount is $15,000,000 per person, shared by estate and gift tax. Source: IRS – What’s new, Estate and gift tax, checked Oct 29, 2026.
- Above the exclusion, the top federal estate tax rate is 40%. Source: 26 U.S.C. § 2001(c), checked Oct 29, 2026.
Medicaid look-back & nursing home careFederal + state
Medicaid look-back & nursing home careFederal law sets a 60-month look-back on gifts and other transfers for less than fair market value when someone applies for Medicaid nursing home care; each state’s Medicaid agency applies it, including the penalty divisor. Florida-specific figures are not yet verified on this site.
- Look-back period of 60 months for transfers on or after February 8, 2006. Source: 42 U.S.C. § 1396p(c)(1)(B), checked Oct 29, 2026.
Finding assetsFederal + state
Finding assetsFederal: as executor or administrator you can ask the IRS for the deceased person’s tax transcripts (Form 4506-T), sending a death certificate and your court letters or Form 56. Interest, dividend and retirement income on the transcripts points to accounts. Florida: search the state’s official unclaimed property list: Florida Dept. of Financial Services (Treasure Hunt). Real estate: check the registry of deeds or recorder for the county (Florida county pages).
- An executor can request the deceased person’s tax transcript with a death certificate and Letters Testamentary or Form 56. Source: IRS – Request deceased person’s information, checked Oct 29, 2026.
- Official unclaimed property search for Florida. Source: Florida Dept. of Financial Services (Treasure Hunt), checked Oct 29, 2026.
Finding debts & creditor deadlinesFederal + state
Finding debts & creditor deadlinesFederal: family members generally aren’t personally liable for a deceased person’s debts unless they co-signed, held a joint account, or state law makes them liable; debts are paid from the estate. Florida creditor deadline: The personal representative publishes a notice to creditors. Claims must be filed in the probate case by the later of 3 months after first publication or, for creditors who must be served, 30 days after service. Regardless, claims are generally barred 2 years after the death.
- Survivors generally aren’t responsible unless an exception applies (co-signer, joint account holder, certain spouse or community property rules). Source: CFPB – Does a person’s debt go away when they die?, checked Oct 29, 2026.
- Claims must be filed by the later of 3 months after first publication of the notice to creditors or 30 days after service on a creditor required to be served. Source: Fla. Stat. § 733.702, checked Oct 29, 2026.
- Two years after death, the estate, personal representative and beneficiaries are not liable for claims, whether or not letters were issued. Source: Fla. Stat. § 733.710, checked Oct 29, 2026.
Getting medical recordsFederal + state
Federal (HIPAA): the deceased person’s personal representative, meaning the executor, administrator or other person with authority under state law, can get their medical records for 50 years after death. Providers must respond within 30 days (one 30-day extension allowed) and may charge only a limited cost-based fee. Who counts as the representative when no one has been appointed is set by Florida law; we haven’t yet verified a Florida-specific statute, so ask the provider’s records office what proof it accepts.
- Personal representative of a decedent = executor, administrator or other person with authority under applicable law; protection lasts 50 years after death. Source: HHS – Health Information of Deceased Individuals, checked Oct 29, 2026.