Florida Probate Guide
If you've just lost someone and are facing the Florida probate process — this guide walks you through what it costs, how long it takes, the exact filings Florida requires, and whether you can avoid formal probate entirely.
Typical Timeline
6–12 months
Uncontested formal probate
Small Estate Threshold
$75,000
Summary Administration
Court
Circuit Court — Probate Division
Filing fee: $232–$500
Executor Commission
Statutory scale
~$30,000 on a $1M estate
Formal probate is required for estates above the summary administration threshold or with complex assets. Assets passing outside probate include joint tenancy with survivorship, tenancy by the entirety (between spouses), POD/TOD accounts, Lady Bird (enhanced life estate) deeds, and trust assets. Florida does NOT recognize standard TOD deeds for real estate.
Florida's 3-month creditor claim period (from notice publication, or 30 days from service on a known creditor — whichever is later) is shorter than many states, but the 2-year absolute bar from death (Fla. Stat. § 733.710) and homestead determinations often extend timelines.
Florida's Summary Administration allows qualifying estates to skip formal probate.
| If the death occurred… | Small estate threshold |
|---|---|
| Deaths through June 30, 2026 | $75,000 |
| Deaths on or after July 1, 2026 (under SB 1500) | $150,000 |
Available under Fla. Stat. § 735.201 when the estate (less exempt property) does not exceed $75,000 OR the decedent has been dead for more than 2 years. Effective July 1, 2026 (SB 1500), the threshold rises to $150,000.
Florida sets a statutory presumptively-reasonable fee schedule for personal representatives under Fla. Stat. § 733.617, based on the compensable value of the estate.
Example: An estate valued at $1,000,000 would yield an executor commission of approximately $30,000.
Attorney fees:
Florida has a parallel statutory attorney fee schedule under Fla. Stat. § 733.6171: 3% on the first $1M, 2.5% on the next $4M, 2% on the next $5M, 1.5% above $10M. Attorneys must disclose that the fee is not mandatory and is subject to negotiation.
Multiple co-executors:
If the estate value is $100,000 or more, each co-personal representative is entitled to a full statutory commission up to two; additional co-personal representatives share a single commission (Fla. Stat. § 733.617(7)).
Statute: Fla. Stat. § 733.617 (PR fees); § 733.6171 (attorney fees)
Enter the estate's gross value to estimate statutory probate costs in Florida.
Executor commission
Statutory (Fla. Stat. § 733.617 (PR fees); § 733.6171 (attorney fees))
$15,000
Attorney commission
Statutory — matches executor scale
$15,000
Court filing fee
Sliding scale $232–$500
$232+
Estimated statutory total
$30,232
Estimate only. Excludes extraordinary executor fees, bond premiums, appraisal fees, publication costs, accounting fees, and Florida-specific surcharges. Does not constitute legal or financial advice.
Bond is required unless waived by the will or by all interested persons. The court determines the amount based on estate value and characteristics under Fla. Stat. § 733.402.
Statute: Fla. Stat. § 733.402
Florida has no state estate tax or inheritance tax. Only the federal estate tax applies, with a 2026 exemption of $15 million per individual / $30 million per married couple under the One Big Beautiful Bill Act.
Florida is a separate-property state with a 30% elective share of the augmented estate under Fla. Stat. § 732.201 (one of the broadest 'augmented estate' computations nationally — includes revocable trusts, jointly-held property, and certain lifetime transfers). The election must be filed within 6 months of service of the notice of administration or 2 years from death, whichever is earlier.
Florida's Medicaid Estate Recovery Act (Fla. Stat. § 409.9101) recovers benefits paid to recipients age 55 or older for long-term care from the probate estate. Recovery is limited to probate assets — the homestead (a protected constitutional right) is generally exempt unless not protected homestead. The Agency for Health Care Administration must be served notice through the probate creditor process.
The full Florida executor checklist has 25 milestones: 16 specific to Florida law (shown below — filings, forms, and court interactions tied to Florida statutes) and 9 universal duties that apply in every state (expandable at the end of the list). The same item never appears in both groups.
Obtain certified death certificates
Order at least 10-15 certified copies of the death certificate from the Florida Department of Health, Bureau of Vital Statistics, or the local county health department. These will be needed for the court, financial institutions, insurers, and government agencies.
Locate and review the will
Locate the decedent's original will, any codicils, and related documents. Under Florida law, the original will must be deposited with the clerk of the circuit court in the county of the decedent's residence. Florida recognizes a unique homestead protection that may affect how the primary residence passes, regardless of the will's terms.
Determine administration type
Florida offers two primary probate paths: Formal Administration (required when the estate value exceeds $75,000 or the decedent has been dead less than two years) and Summary Administration (available when the estate value does not exceed $75,000, or when the decedent has been dead for more than two years). Summary administration is a simplified process that does not require appointment of a personal representative and is resolved by court order.
File Petition for Administration with the circuit court
For formal administration, file the Petition for Administration with the circuit court in the county where the decedent was domiciled at the time of death. The petition must include the original will, the death certificate, and information about the decedent's heirs and beneficiaries. For summary administration, file a Petition for Summary Administration instead.
Receive Letters of Administration
After the court appoints the personal representative (Florida's term for executor or administrator), the clerk will issue Letters of Administration. The personal representative must be represented by a Florida-licensed attorney unless the personal representative is the sole beneficiary. Obtain multiple certified copies of the Letters.
Publish notice to creditors
Publish a Notice to Creditors in a newspaper of general circulation in the county where the estate is being administered, once a week for two consecutive weeks as required by Florida Statutes Section 733.2121. Creditors have three months from the date of first publication to file their claims. Also send a copy of the notice to all known or reasonably ascertainable creditors within the same time frame.
Notify financial institutions
Send certified copies of the death certificate and Letters of Administration to all banks, brokerage firms, insurance companies, and retirement account custodians. Request date-of-death valuations for all accounts. Florida has a strong homestead exemption and tenancy by the entireties protections that may affect how certain assets are handled.
Inventory and appraise estate assets
File a verified inventory of all probate assets with the court within 60 days of issuance of Letters of Administration, as required by Florida Statutes Section 733.604. The inventory must include a description and estimated fair market value of each asset as of the date of death. Hire a qualified appraiser for real estate, business interests, and other assets requiring professional valuation.
File final personal income tax return (Form 1040)
File the decedent's final federal income tax return (Form 1040) for the year of death, covering January 1 through the date of death. Florida does not have a state personal income tax, so no state income tax return is required. A surviving spouse may file a joint return for the year of death.
File estate income tax return (Form 1041) if applicable
If the estate earns more than $600 in gross income during the administration period, file federal Form 1041 (U.S. Income Tax Return for Estates and Trusts). Florida does not impose a state income tax on estates, so no state fiduciary income tax return is required.
File estate tax return (Form 706) if applicable
If the gross estate exceeds the federal estate tax exemption, file federal Form 706 within nine months of death. Florida does not impose a separate state estate or inheritance tax. Form 706 may still be filed to elect portability of the deceased spouse's unused exclusion amount even if no tax is due.
Review and pay valid creditor claims
Evaluate all creditor claims filed within the claims period. The personal representative must allow or object to each claim within the timeframes specified by Florida law. Pay valid claims in the order of priority set by Florida Statutes Section 733.707 (costs of administration, funeral expenses, debts and taxes with preference under federal law, medical expenses of the last illness, then family allowance).
Distribute specific bequests
Distribute specific bequests as directed by the will. Obtain signed receipts from each beneficiary. Ensure that Florida's homestead and elective share rights have been satisfied or waived before distributing real property. Be mindful of Florida's exempt property rules, which entitle the surviving spouse and minor children to certain household furnishings and vehicles.
Distribute residuary estate to beneficiaries
After all debts, taxes, administration expenses, and specific bequests are satisfied, distribute the remaining estate assets to the residuary beneficiaries as directed by the will or by Florida intestacy law (Florida Statutes Chapter 732). Ensure all tax clearances have been received before making final distributions.
File final accounting with the court
File a final accounting (also called a petition for discharge) with the circuit court detailing all receipts, disbursements, and distributions made during the administration. Under Florida Statutes Section 733.901, the personal representative must file a final accounting and petition for discharge. Beneficiaries may waive the accounting if all agree in writing.
Petition court to close the estate and discharge personal representative
File the Petition for Discharge with the circuit court. The court will review the final accounting, confirm that all obligations have been met, and enter an Order of Discharge releasing the personal representative from further liability. The estate is officially closed upon entry of the discharge order.
Secure estate property and valuables
Immediately secure the decedent's residence by changing locks if necessary. Safeguard valuables such as jewelry, cash, important documents, firearms, and collectibles. If the home will be vacant, arrange for regular checks, maintain climate control, and notify the homeowner's insurance carrier of the vacancy. Secure vehicles, safe deposit boxes, and storage units. Document the condition of all property with photographs.
Notify the Social Security Administration
Report the death to the Social Security Administration at 1-800-772-1213 if not already reported by the funeral home. Any benefits received after the date of death must be returned. The surviving spouse or dependent children may qualify for survivor benefits.
Cancel services, subscriptions, and forward mail
Forward the decedent's mail through USPS to the executor's address or a secure location to capture bills, tax documents, and creditor correspondence. Cancel or transfer utilities (electric, gas, water, internet, phone), streaming services, gym memberships, magazine subscriptions, and other recurring payments. Notify the landlord if the decedent rented. Cancel the decedent's driver's license, voter registration, and passport to help prevent identity theft.
Open an estate bank account
Apply for an EIN from the IRS using Form SS-4 and open a checking account in the name of the estate. All estate income, liquidation proceeds, and expense payments must flow through this account to provide a transparent record for the court, beneficiaries, and tax filings.
File IRS Form 56 (Notice of Fiduciary Relationship)
File IRS Form 56 to notify the IRS that you are acting as the fiduciary (executor or administrator) for the decedent's estate. This establishes your authority to receive the decedent's tax information, file returns on their behalf, and correspond with the IRS regarding estate matters. File this form promptly after receiving Letters.
Maintain insurance and pay ongoing estate expenses
Review and maintain all insurance policies on estate property, including homeowner's insurance, auto insurance, and any umbrella liability coverage. Lapsed coverage during administration can expose the estate to significant liability. Continue paying ongoing obligations from the estate bank account: mortgage or rent, property taxes, HOA fees, storage unit fees, and essential maintenance. Keep detailed records of all payments for the final accounting.
Handle digital assets and online accounts
Identify and secure the decedent's digital assets, including email accounts, social media profiles, cloud storage, cryptocurrency wallets, online banking, and digital subscriptions. Most states have adopted the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA), which governs fiduciary access to digital accounts. Check the decedent's devices, password managers, and records for account credentials. Contact service providers to memorialize or close accounts as appropriate.
File claims against life insurance and benefits policies
File claims on all life insurance policies, accidental death policies, and any other insurance or death benefits payable to the estate or named beneficiaries. Provide certified death certificates and completed claim forms to each insurance carrier. Note that policies with named beneficiaries generally pass outside of probate directly to the beneficiary, but proceeds payable to the estate must be inventoried.
Close the estate bank account
After all distributions are complete and the court has entered the Order of Discharge, close the estate bank account. Confirm all checks have cleared and the balance is zero. Retain all bank statements and estate financial records for at least five years for tax and audit purposes.
Out-of-state decedents owning Florida real property require ancillary probate in the Florida circuit court where the property is located. A nonresident may appoint a Florida-qualified personal representative or rely on the foreign personal representative if the will so designates and the person is qualified.
Formal administration typically takes 6 to 12 months. The 3-month creditor claim period (from first publication or 30 days after service on known creditor, whichever is later) drives the floor; homestead determinations and estate tax filings can extend it.
Filing fees are roughly $232–$500 depending on county. Florida has a unique parallel statutory fee schedule: 3% to the personal representative AND 3% to the attorney on the first $1M (Fla. Stat. §§ 733.617, 733.6171), sliding down to 1.5% on amounts above $10M each.
Through June 30, 2026: $75,000 (less exempt property) qualifies for Summary Administration. Starting July 1, 2026, the threshold rises to $150,000 under SB 1500. Summary Administration is also available if the decedent has been dead more than 2 years.
Yes — Florida requires an attorney for formal probate administration in almost all cases (Fla. Prob. R. 5.030). Only the personal representative serving as sole interested person (or summary administration with no other interested persons) may proceed without counsel.
Yes — revocable living trusts, joint tenancy with right of survivorship, tenancy by the entirety, POD/TOD accounts, and Lady Bird (enhanced life estate) deeds for real estate all bypass probate. Florida does NOT recognize standard TOD deeds.
Within 10 days of the custodian receiving information that the testator has died (Fla. Stat. § 732.901). Failure can result in costs, damages, and attorney fees being assessed against the delinquent custodian.
No. Florida has no state estate or inheritance tax. Only the federal estate tax applies, with a 2026 exemption of $15 million per individual / $30 million per married couple under the One Big Beautiful Bill Act.
No — Florida does not have a Transfer on Death Deed statute. Florida uses 'Lady Bird' (enhanced life estate) deeds, a court-recognized instrument that achieves the same probate-avoidance effect and preserves homestead protections.
This page is informational, not legal advice. Probate rules, thresholds, fees, and tax exemptions change. For your specific situation, consult a licensed Florida probate attorney.