Estate tax counsel · Coral Gables & Miami-Dade
Federal Estate Tax Return Preparation for Florida Estates
Whether the estate owes estate tax or a surviving spouse needs to preserve the unused exemption, we prepare the federal estate tax return and coordinate it with the rest of the administration.
✓ Board Certified Wills, Trusts & Estates attorney on our team✓ Probate, trust & tax handled together✓ Clear updates at every step
Talk with our estate tax team
Tell us a little about the estate and we will reach out to schedule your consultation.
When an estate tax return is needed
Florida has no state estate tax or inheritance tax, but the federal estate tax still applies to larger estates. A federal estate tax return (Form 706) is required when the gross estate, plus certain lifetime gifts, exceeds the federal exemption amount, which is about $15 million per person in 2026.
Many estates below that amount should still file. When a married person dies, filing a timely return can transfer their unused exemption to the surviving spouse, an election known as portability that can save the family a significant amount in the future.
Determine whether a return is required or advisable
Value estate assets with qualified appraisals
Account for lifetime taxable gifts
Make the portability election for a surviving spouse
Coordinate deductions, elections and payment
Respond to IRS questions and closing letters
Estate tax services
We handle estate tax filings as part of the overall administration, so the return, the probate case and any trusts all fit together.
Form 706 Preparation
We prepare the federal estate tax return and supporting schedules, working with your CPA and appraisers.
Portability Elections
We help surviving spouses preserve the deceased spouse’s unused exemption for their own estate.
Asset Valuation
We coordinate appraisals of real estate, business interests and other assets that need a supported value.
Marital and Charitable Deductions
We apply the deductions and elections available under federal law to reduce or eliminate tax.
Trust Coordination
We coordinate the return with trust administration and any trusts created at death.
Payment and Closing
We plan for any tax due, request extensions where appropriate and follow the return through IRS review.
Discover
Tell us about the estate, the assets and any prior gifts.
Evaluate
We determine whether a return is required or advisable.
File
We prepare and file the return and see it through to closing.
When is the estate tax return due?
The federal estate tax return is generally due nine months after the date of death, and a six-month extension to file is available. Any tax owed is generally still due at the nine-month mark. If an estate missed the deadline for a portability-only return, a late election may still be possible in some cases, so it is worth asking.
Frequently asked questions
Straight answers to the questions we hear most. For advice about your situation, schedule a consultation.
Does Florida have an estate tax?
No. Florida does not have a state estate tax or inheritance tax. Only the federal estate tax can apply.
What is portability?
Portability lets a surviving spouse use the deceased spouse’s unused federal estate tax exemption. It must be elected on a timely filed federal estate tax return.
Should we file if no tax is owed?
Often, yes, if there is a surviving spouse. Filing to elect portability can protect the family if the survivor’s estate grows or the exemption changes.
Do you work with our CPA?
Yes. We regularly coordinate with accountants, appraisers and financial advisors on estate tax returns.
