What is the estate tax? How do I file the estate tax return?The Estate Tax is a tax on the transfer of USsituated property, which may include both tangible and intangible assets owned at the decedent's date of death. These forms must be filed with the clerk of the court in the county where the property is located. Do not send these forms to the Department. Florida does not have an inheritance tax or estate tax, so Florida's inheritance tax rate is zero. Our guide to estate taxes includes U.S. federal, state, and inheritance tax rules. Generally, the estate tax return is due nine months after the date of death. A six month extension is available if requested prior to the due date.