EstateRiskIQ

Risk Intelligence

FL risk areas

Florida estate risk areas

These pages explain how default state rules in Florida shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.

How to use this guide

  • Read the risk summaries to understand default outcomes.
  • Open a risk guide for state-specific details and sources.
  • Use this as education, not legal advice.

Intestacy risk

Florida intestacy gives the surviving spouse all or half of the estate depending on descendants and whether they are also the spouse's descendants.

  • If there are no surviving descendants, the spouse receives the entire intestate estate.
  • If all descendants are also the spouse's and the spouse has no other descendants, the spouse receives the entire estate.
  • If any descendant is not the spouse's, the spouse receives one-half of the intestate estate.

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Probate risk

Florida summary administration is available for smaller estates or when the decedent has been dead for more than two years.

  • Summary administration may be used if the estate subject to administration is $75,000 or less (excluding exempt property).
  • Summary administration is also available if the decedent has been dead for more than two years.
  • Applies to resident or nonresident decedents if other statutory conditions are met.

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Tax exposure

Florida's estate tax is no longer due for deaths on or after January 1, 2005, though lien-release forms may still apply in older proceedings.

  • Florida's estate tax was eliminated after December 31, 2004.
  • No Florida estate tax is due for decedents dying on or after January 1, 2005.
  • With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.

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Guardianship risk

Florida courts may appoint a guardian for a minor on petition by a parent or other interested person without a formal incapacity adjudication.

  • A parent, sibling, next of kin, or other interested person may petition for guardianship of a minor.
  • The court may appoint a guardian without a full incapacity adjudication.
  • The court may appoint an attorney for the minor, and the minor need not attend unless ordered.

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Complexity triggers

Florida homestead rules limit who can inherit the primary residence, and the surviving spouse has a statutory elective share.

  • Homestead property is subject to special devise restrictions when a surviving spouse or minor child exists.
  • A surviving spouse may elect to take a statutory share of the elective estate.

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