Florida Probate at a Glance
| Item | Detail |
|---|---|
| Governing Law | Florida Statutes Title XLII (F.S. Chapters 731–739) |
| Court | Circuit Court, Probate Division (county of deceased's domicile) |
| Summary Administration Threshold | Estate ≤ $75,000 total value, OR decedent dead 2+ years (F.S. 735.201) |
| Creditor Period | 3 months from first publication, or 30 days from direct notice (whichever is later) |
| Inventory Due | Within 60 days of appointment (F.S. 733.604) |
| Typical Timeline (Formal) | 6–12 months |
| FL Estate Tax | None |
| FL Income Tax | None |
| Filing Fee | $400–$500 (varies by county and estate value) |
| Executor Title | Personal Representative (PR) |
| Letters Title | Letters of Administration |
Florida Probate Terminology
Florida uses different terminology than most states. Use Florida's terms consistently on every court filing:
- Personal Representative (PR) — Florida's term for "executor"
- Letters of Administration — Florida's term for "Letters Testamentary"
- Formal Administration — Full probate (supervised by the court)
- Summary Administration — Simplified probate for qualifying smaller estates
- Disposition Without Administration — For very small/simple estates; clerk issues order
Three Paths: Which One Applies?
Path 1 — Disposition Without Administration
Available only when all assets are exempt property (homestead, household furnishings, certain personal property) or when the total value of all assets does not exceed the sum of preferred funeral expenses and final illness expenses. The circuit court clerk issues the order — no court hearing required.
Path 2 — Summary Administration (F.S. §735.201)
Available when: (a) the total estate value subject to administration does not exceed $75,000 after deducting exempt property, OR (b) the decedent has been dead for more than 2 years (any estate size). The court does not appoint a Personal Representative — a petitioner simply files a petition with a Proposed Order of Summary Administration. Much faster than Formal Administration — typically 4–8 weeks.
Path 3 — Formal Administration
Required when the estate exceeds $75,000 and the decedent died within the last 2 years, the simpler paths don't apply, or when real estate or complex assets are involved. A Personal Representative is appointed, Letters of Administration are issued, and the court supervises the process.
Florida Homestead: Special Rules
Florida has constitutional homestead protections that override what a Will says:
- If the deceased was survived by a spouse or minor children, the homestead cannot be freely devised to anyone else — the spouse and minor children have protected rights (F.S. §732.401)
- The surviving spouse may choose between a life estate with remainder to lineal descendants, or an undivided 50% interest as tenant in common
- Homestead property passing to a surviving spouse or lineal descendant is exempt from creditor claims
- If no spouse or minor children survive, the homestead can be devised freely by Will
Florida Intestacy: Who Inherits Without a Will?
| Surviving Relatives | Who Inherits (F.S. §732.102–732.103) |
|---|---|
| Spouse only (no lineal descendants) | Spouse inherits everything |
| Spouse + all children are also the spouse's children | Spouse inherits everything |
| Spouse + any child not the spouse's | Spouse gets 50%; children share 50% equally |
| No spouse — children only | Children share equally |
| No spouse, no descendants | Parents, then siblings, then next of kin |
Note: Florida is not a community property state. All property is separate property.
The 12-Step Florida Formal Administration Process
Determine Which Path Applies
Check if Disposition Without Administration or Summary Administration qualify. If not, proceed with Formal Administration. Also identify assets passing outside probate (trusts, named beneficiaries, joint tenancy, Lady Bird deeds).
Get Organized
Create a dedicated estate Gmail. Set up a tracking spreadsheet. Order 5–7 certified death certificates. Forward the deceased's mail. Notify Social Security, the VA, the Florida Retirement System (if applicable), and other benefit agencies immediately.
Locate the Will
The Will designates the Personal Representative and controls distribution. Florida law (F.S. §732.901) requires any person who has custody of a Will to file it with the Circuit Court of the county where the deceased resided within 10 days of learning of the death — even if no probate is planned.
Apply for an Estate EIN
Apply at IRS.gov — receive your EIN immediately online. You'll need it for the estate bank account and the federal Form 1041 estate income tax return (if the estate earns income after death). Florida requires no state income tax filing.
Open an Estate Bank Account
Use the deceased's bank if possible. Bring your EIN and death certificate. All estate funds flow through this single account. Never co-mingle estate funds with personal money — doing so is a breach of fiduciary duty.
File the Petition for Administration with the Circuit Court
File the Petition for Administration (and Oath of Personal Representative), original Will, and certified death certificate with the Circuit Court Probate Division in the county of domicile. Pay the filing fee ($400–$500). The court issues Letters of Administration — request at least 3 certified copies.
Publish Notice to Creditors and Notify Known Creditors
Publish Notice to Creditors in a local newspaper of general circulation once per week for 2 consecutive weeks. Send direct written notice to all known creditors. The 3-month creditor period runs from the first publication date. Known creditors who receive direct notice have 30 days (or the remainder of the 3-month period, whichever is later) to file claims.
File the Inventory Within 60 Days
Prepare a complete inventory of all estate assets with date-of-death values. File with the Circuit Court within 60 days of appointment (F.S. 733.604). Unlike California, Florida does not require a court-appointed Probate Referee — you can use independent licensed appraisers for real property and other complex assets.
Manage the Estate During the Creditor Period
Review all incoming creditor claims — only pay legitimate, validated debts. Do not pay claims you dispute; file a Notice of Objection to Claim within 4 months of first publication or within 30 days of the claim being filed, whichever is later. Pay the order of payment priority under F.S. §733.707 if the estate is insolvent.
Sell or Transfer Estate Assets
Use your Letters of Administration to sell real property, liquidate investments, and transfer titled assets. For homestead real estate, confirm homestead status first — the transfer process depends on whether there are surviving spouses or minor children. Record deeds promptly after sales close.
File Tax Returns
File the deceased's final federal Form 1040 by April 15 of the year following death. Florida has no state income tax — no final Florida return required. If the estate earns income after death, file federal Form 1041 for the estate. Florida has no estate tax. Check if the surviving spouse wants to elect the portability of any unused federal estate tax exemption (Form 706 election).
File Final Accounting, Distribute, and Petition for Discharge
Prepare a Final Accounting of all transactions. Send Notice of Filing Final Accounting to all interested persons. File a Petition for Discharge with the Circuit Court. After court approval, distribute assets per the Will, obtain signed receipts from all beneficiaries, and close the estate bank account. The court issues an Order of Discharge releasing you from your duties. Retain records for at least 7 years.
Common Mistakes in Florida Probate
| Mistake | Consequence | How to Avoid |
|---|---|---|
| Using "executor" / "Letters Testamentary" on Florida forms | Clerk may reject; creates confusion | Always use "Personal Representative" and "Letters of Administration" |
| Not filing Will within 10 days of learning of death | Violation of F.S. §732.901; potential liability | File the Will with Circuit Court immediately — even if no probate is planned |
| Missing the 60-day inventory deadline | Court may sanction the PR or remove them | Begin asset inventory the same week you receive Letters of Administration |
| Devising homestead in violation of F.S. §732.401 | Title defects; disinherited spouse or children may challenge | Check homestead status and surviving family before any transfer |
| Paying creditors before the 3-month period closes | Personal liability if more creditors appear | Track the first publication date; wait the full 3 months |
| Missing the elective share election deadline | Surviving spouse loses the 30% election right (must elect within 6 months of Letters issuance or 2 years of death) | Notify surviving spouse of election rights immediately |
Florida vs. Other Major Probate States
| Factor | Florida | California | Texas | New York |
|---|---|---|---|---|
| Simplified threshold | $75,000 or 2+ years (Summary Administration) | $184,500 (affidavit, no court) | $75,000 (muniment of title) | $50,000 (voluntary administration) |
| Creditor period | 3 months from first publication | 4 months from Letters | 4 months from first publication | 7 months from Letters |
| State estate tax | None | None | None | $6.94M threshold; up to 16% |
| State income tax | None | Up to 13.3% | None | Up to 10.9% |
| Typical timeline | 6–12 months | 9–18 months | 4–8 months | 9–18 months |
| Community property | No | Yes | Yes | No |
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