Florida Executor Tax Checklist: What to Do After a Death in Florida

Being named executor of a Florida estate means taking on legal obligations that carry personal liability if you get them wrong. The most urgent steps aren't the ones most people think about first. A sibling asking about their inheritance share is visible. The IRS deadline for the decedent's final tax return is invisible until it passes.

This checklist covers the tax and administrative obligations a Florida executor must handle, in roughly the order they become urgent.

First 10 Days

Deposit the original will with the probate court clerk. Florida law requires the person holding the original Last Will and Testament to deposit it with the probate court clerk in the decedent's county of residence within 10 days of learning of the death. Missing this deadline creates immediate legal exposure. Note that Collier County requires physical in-person delivery to the Naples courthouse; Orange County uses the state E-Portal.

Order death certificates — get more than you think you'll need. Standard guidance is 10 to 15 certified copies. You will need them for the probate court, the Social Security Administration, the IRS, financial institutions, insurance companies, the Florida DMV, and the county property appraiser. Running out causes delays; ordering extras upfront costs roughly $10 per copy.

Secure the residence and estate property. Change the locks if necessary, stop mail delivery or redirect it, cancel recurring services to prevent estate funds from being drained, and check whether homeowner's insurance requires notification of a change in occupancy.

First 30 Days

Apply for an Estate Employer Identification Number (EIN). If the estate will receive any income during administration — rent from a property, dividends, interest — it needs its own EIN from the IRS, separate from the decedent's Social Security number. Apply through the IRS website using Form SS-4; it takes about 15 minutes and the number is issued immediately online. The EIN is required before you can open an estate bank account, file a fiduciary return, or in many cases get a financial institution to acknowledge you as the executor.

Identify all potential creditors and assess the estate's solvency. Pull the decedent's credit report to identify outstanding debts. List all known creditors, outstanding medical bills, mortgage balances, and any pending legal judgments. This determines whether you're dealing with a solvent or insolvent estate, which changes your priorities significantly.

Determine the probate route. For deaths on or after July 1, 2026: if non-exempt probate assets total $150,000 or less (or the decedent has been dead over two years), summary administration may be available. Above $150,000 in non-exempt probate assets, formal administration is required. See a Florida probate attorney to confirm which route applies. Attorney representation is mandatory for formal administration and almost always required for summary administration under Florida Probate Rule 5.030.

File a homestead portability application if an heir will live in the property. If an heir intends to make the decedent's Florida homestead their primary residence, they must file for a homestead exemption and submit Form DR-501T (Transfer of Homestead Assessment Difference) with the county property appraiser by March 1 of the following tax year. This is not a probate filing — it goes directly to the county property appraiser's office, not the court.

First 60 Days

Obtain date-of-death valuations for all capital assets. This is one of the most financially important tasks on this entire list, and one of the most frequently delayed. For the step-up in basis under IRC § 1014 to work correctly, you need certified valuations at fair market value on the exact date of death — not the day you get around to it.

• Real estate: certified appraisal from a licensed Florida appraiser, valuation dated to the date of death
• Publicly traded securities: average of high and low prices on the date of death (request this statement from the brokerage)
• Business interests and closely held entities: formal valuation by a business appraiser

Log everything in a spreadsheet to hand to the estate's CPA.

File the Verified Inventory with the probate court (formal administration only). If the estate is in formal administration, Florida law requires the personal representative to file a Verified Inventory of all probate assets at fair market value within 60 days of the Letters of Administration being issued.

Notify the Social Security Administration. Social Security must be notified of the death immediately. If the decedent received a payment for the month of death, it must be returned. Surviving spouses may be entitled to a lump-sum death benefit of $255 and ongoing survivor benefits.

The Tax Filing Calendar

These are the tax-specific deadlines that drive the year following a death.

Final individual income tax return (Form 1040): April 15 of the following year. The executor must file the decedent's last Form 1040, covering January 1 of the year of death through the date of death. This is not optional and does not disappear because the person died. Unpaid medical expenses incurred within 12 months before death that are paid by the estate can be deducted on this return or on Form 706, and a CPA should analyze which produces the better tax outcome.

Fiduciary income tax return (Form 1041): 3.5 months after the estate's fiscal year end. If the estate earns more than $600 in gross income during administration — rent, dividends, interest, gains on asset sales — it must file Form 1041. The estate can choose a fiscal year that ends on any month-end within 12 months of the date of death. This fiscal year choice can be used strategically to defer income to beneficiaries in lower-tax years. The return is due 3.5 months after the chosen fiscal year end.

Florida has its own fiduciary income tax (Form F-1041) for estates with Florida-source income. Many executors are caught off guard by this because Florida has no personal income tax — but estates are different.

Federal estate tax return (Form 706): 9 months after the date of death. For 2026 deaths, Form 706 is only required if the gross estate exceeds $15,000,000. However, even if no tax is owed, a surviving spouse may want to file Form 706 to elect portability of the deceased spouse's unused exclusion amount, which can shelter up to $30,000,000 for the combined estate. The portability election must be made on a timely filed Form 706.

Save Our Homes portability / widow exemption: March 1. Not a tax filing — but missing the March 1 deadline with the county property appraiser means losing property tax benefits that can save thousands of dollars annually for years to come.

Before Distributing Assets to Beneficiaries

Pay all confirmed creditor claims and reserve for tax liabilities. An executor who distributes assets to beneficiaries before paying valid creditor claims and reserving for tax liabilities can be held personally liable for the shortfall. This is not theoretical — the IRS can and does pursue executors personally when estate assets are distributed prematurely.

The creditor notification period must run. In formal administration, the 90-day creditor claim window must elapse before final distribution. Under Florida Statute 733.710, all unsecured claims are absolutely barred after two years from the date of death — if the estate is heavily insolvent, waiting out the two-year bar rather than rushing into probate at month 18 may be financially smarter for the heirs.

Obtain beneficiary receipts. Before filing the final accounting with the court, secure signed receipts from all beneficiaries acknowledging receipt of their distributions. This closes the executor's personal liability loop.

Getting Help Without Overpaying

Florida probate attorneys are required for almost every estate. CPAs are essential for estates with any complexity. But you don't need to pay a CPA's hourly rate to sort your documents — that's organizational work you can do yourself with the right template.

The Florida Final Tax & Estate Tax Guide provides the forms checklist, basis step-up log, CPA intake sheet, and county-specific property appraiser contact information in a single guide, designed to make the first meeting with your attorney or CPA fast and focused on legal strategy, not basic paperwork.

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