The Short Answer

Maybe—but the key issue is not whether you made distributions. Whether an estate must file a federal return depends on the type of return (federal estate tax vs. estate income tax) and whether the estate had a filing obligation under federal law, which Florida probate administration often has to account for before closing the estate.

What Florida Law Says

Florida probate law doesn’t create the federal filing requirement, but it does impose duties on the personal representative that are triggered when federal law requires a federal estate tax return. In other words, even if you did not distribute any estate assets, you may still have tax-related obligations that affect probate administration and closing the estate.

Florida also ties certain state-level probate administration steps to whether a federal estate tax return is required. If a federal estate tax return is required, Florida law generally expects the personal representative to provide a copy to the Florida Department of Revenue.

The Statute

The primary law governing this Florida filing obligation is Fla. Stat. § 198.13.

This statute establishes that when an estate is required under U.S. law to file a federal estate tax return, the personal representative must file an executed copy of that federal return with the Florida Department of Revenue by the federal due date (subject to the statute’s exceptions for certain post-2004 estates).

Why You Should Speak with an Attorney

While the statute provides the general rule, applying it to your specific situation is rarely simple. Legal outcomes often depend on:

• Strict Deadlines: If a federal estate tax return is required, Florida law ties the state filing deadline to the federal due date. Florida also imposes a separate deadline to notify the Department of Revenue after a final federal determination of an estate tax deficiency. See Fla. Stat. § 198.16 (notice due within 60 days after final determination).
• Burden of Proof: “No distributions” does not automatically mean “no filing.” Estates can have taxable income (interest, dividends, rental income, capital gains) or federal estate tax exposure based on asset values and elections, even if nothing has been paid out to beneficiaries yet.
• Exceptions: Florida’s Chapter 198 requirements have exceptions for certain estates of decedents dying after December 31, 2004, depending on whether a federal state death tax credit is allowable. Determining whether an exception applies can require careful review of the estate’s tax posture and the probate timeline. See Fla. Stat. § 198.13(4).

Tax issues also intersect with probate closing and distributions. A personal representative may need to hold back distributions when taxes may be owed, and mistakes can create delays, disputes, or personal liability exposure.

For more background reading, you may find these helpful: executor responsibilities during Florida probate and what it takes to close a Florida probate estate.

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Disclaimer: This article provides general information under Florida law and does not create an attorney-client relationship. Laws change frequently. For legal advice specific to your situation, please consult with a licensed attorney.