Florida Probate Rule 5.395
Notice of Federal Estate Tax Return
When a federal estate tax return is filed, required to be filed, or will be filed, the personal representative shall file a notice stating the due date of the return. The notice shall be filed within 12 months from the date letters are issued and copies of the notice shall be served on interested persons. Whenever the due date is subsequently extended, similar notice shall be filed and served.
Notes
Committee Notes
The purpose of the rule is to require notification to the court and all interested persons that the time for closing the estate is extended when a federal estate tax return is required.
Rule History
- 1984
- New rule.
- 1988
- Citation form change in committee notes.
- 1992
- Committee notes revised. Citation form changes in committee notes.
- 2003
- Committee notes revised.
- 2013
- Clarifies the available option to file a federal tax return even if one is not required by state or federal rule or law.
References
Rule Reference
- Fla. Prob. R. 5.400 Distribution and discharge.
