Fla. Prob. R. 5.395 · Part II. — PROBATE
NOTICE OF FEDERAL ESTATE TAX RETURN
Text — October 1, 2026 edition
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 and commentary — not rule text
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 Revision: New rule.
1988 Revision: Citation form change in committee notes.
1992 Revision: Committee notes revised. Citation form changes in committee notes.
2003 Revision: Committee notes revised.
2013 Revision: Clarifies the available option to file a federal tax return even if one is not required by state or federal rule or law. Rule Reference Fla. Prob. R. 5.400 Distribution and discharge.
Source of truth
- Edition
- October 1, 2026 edition
- Official file
- https://www-media.floridabar.org/uploads/2026/10/Probate-Rules-10-01-26.pdf (PDF pages 176–177)
- Text hash
- sha256 b8d893f4183bfdb007904311b4eea10997354df982aba874e92d20fe3d54f7ca
- Composed by
- compose_book.py 2026-10-03: pypdfium2 primary, PyMuPDF check, PDF bookmarks as the inventory
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.