Quick answers
Does Florida have a state estate tax?
State estate tax: No. The pinned estate-tax dataset (2026.v2) has no row for Florida, so it cites no state statute; the state page records no state estate or inheritance tax.
Does Florida have an inheritance tax?
Inheritance tax: No. The pinned estate-tax dataset (2026.v2) has no row for Florida, so it cites no state statute; the state page records no state estate or inheritance tax.
Can you use a transfer-on-death deed in Florida?
Transfer-on-death deed for real estate: None — not available for real property. No TOD-deed statute — Florida uses the enhanced life estate (Lady Bird) deed; confirm with the county recorder
What is the Medicaid look-back period in Florida?
Look-back period: 60 months before the month of application (Florida Administrative Code rule 65A-1.712; Latest final adopted rule effective January 12, 2020).
Does Florida tax Social Security benefits?
Social Security benefits: No state individual income tax (floridarevenue.com; tax year 2026).
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Florida, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 29, 2026
Full detail: Florida estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Florida, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 29, 2026
Full detail: Florida estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- None — not available for real propertyNot primary-verified
No TOD-deed statute — Florida uses the enhanced life estate (Lady Bird) deed; confirm with the county recorder
· Checked July 26, 2026
- Controlling statute
- Not primary-verified
No TOD-deed statute — Florida uses the enhanced life estate (Lady Bird) deed; confirm with the county recorder
· Checked July 26, 2026
Full detail: Florida transfer-on-death deed page
Small-estate procedure
- Current rule
- $150,000 property subject to administration, or death more than two years earlier; court summary administrationVerified
Source: Fla. Stat. § 735.201, as amended by Ch. 2026-57 · Effective: eff. Jul 1, 2026 · Checked August 23, 2026
Full detail: Florida small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- ICP, HCBS, and hospice income limit
- $2,982 per monthVerified
- Applies to: single applicant.
Source: Florida DCF Appendix A-9 MSSI Income and Asset Standards · Effective: July 2026 edition; starred annual standards effective January 1, 2026 · Checked September 2, 2026
- ICP, HCBS, and hospice income limit when both spouses apply
- $5,964 per monthVerified
- Applies to: married couple when both spouses apply.
Source: Florida DCF Appendix A-9 MSSI Income and Asset Standards · Effective: July 2026 edition; starred annual standards effective January 1, 2026 · Checked September 2, 2026
- Applicant resource limit
- $2,000Verified
- Applies to: single applicant.
Source: Florida DCF Appendix A-9 MSSI Income and Asset Standards · Effective: July 2026 edition; starred annual standards effective January 1, 2026 · Checked September 2, 2026
- Resource limit when both spouses apply
- $3,000Verified
- Applies to: married couple when both spouses apply; a community spouse's protected resources are assessed separately.
Source: Florida DCF Appendix A-9 MSSI Income and Asset Standards · Effective: July 2026 edition; starred annual standards effective January 1, 2026 · Checked September 2, 2026
- Maximum community-spouse resource allowance
- $162,660Verified
- Applies to: institutionalized applicant with a community spouse; actual protected amount depends on assessed resources and adjustments.
Source: Florida DCF Appendix A-9 MSSI Income and Asset Standards · Effective: July 2026 edition; starred annual standards effective January 1, 2026 · Checked September 2, 2026
- Community-spouse monthly maintenance-needs allowance
- $2,705 minimum to $4,066.50 maximumVerified
- Applies to: institutionalized applicant with a community spouse; Florida publishes a rounded $812 excess-shelter standard, and spouse income affects the actual allowance.
Source: CMS July 2026 spousal-impoverishment update · Also: Florida DCF Appendix A-9 MSSI Income and Asset Standards · Effective: Minimum maintenance-needs and shelter amounts effective July 1, 2026 · Checked September 2, 2026
- Home-equity limit
- $752,000Verified
- Applies to: applicant subject to Florida's substantial-home-equity rule.
Source: Florida DCF Appendix A-9 MSSI Income and Asset Standards · Effective: July 2026 edition; starred annual standards effective January 1, 2026 · Checked September 2, 2026
Full detail: Florida Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 months before the month of applicationVerified
Source: Florida Administrative Code rule 65A-1.712 · Effective: Latest final adopted rule effective January 12, 2020 · Checked September 5, 2026
- Transfer-penalty divisor
- $10,645 per monthVerified
Source: Florida DCF Appendix A-9 SSI-Related Medicaid Financial Eligibility Standards · Effective: April 2026 standards chart; transfer-of-asset divisor marked April 1, 2025 · Checked September 5, 2026
- How the state administers the penalty
- For transfers on or after November 1, 2007, Florida totals uncompensated transfers, divides by the average nursing-home cost without rounding down, converts a fractional month to days using 30 days, and starts the penalty on the latest of the transfer date, the date the person otherwise qualifies for long-term-care Medicaid, or the end of an existing penalty period.Verified
Source: Florida DCF Appendix A-8 Transfer Penalty Determination Process · Effective: Current process for post-DRA transfers made on or after November 1, 2007 · Checked September 5, 2026
Full detail: Florida Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Florida recovers by filing a claim in the deceased recipient's probate estate for Medicaid assistance paid after age 55. Benefits paid before age 55 do not create an estate-recovery debt.Verified
Source: Florida Statutes § 409.9101, Medicaid Estate Recovery Act · Effective: 2026 Florida Statutes; section history through chapter 2013-18, effective July 2, 2013 · Checked September 3, 2026
- Controlling authority
- Florida Statutes § 409.9101 is the Medicaid Estate Recovery Act. It directs the agency to file its claim under the probate procedures in Part VII of Chapter 733 and cites the federal authority in 42 U.S.C. § 1396p(b)(1).Verified
Source: Florida Statutes § 409.9101, Medicaid Estate Recovery Act · Effective: 2026 Florida Statutes; section history through chapter 2013-18, effective July 2, 2013 · Checked September 3, 2026
- Exemptions and deferrals
- The debt is not enforced when the recipient is survived by a spouse, a child under 21, or a blind or permanently and totally disabled child. Property exempt from creditors under Florida law is also protected from the claim.Verified
Source: Florida Statutes § 409.9101, Medicaid Estate Recovery Act · Effective: 2026 Florida Statutes; section history through chapter 2013-18, effective July 2, 2013 · Checked September 3, 2026
- Hardship waiver
- The personal representative or any heir may ask AHCA to waive some or all recovery. The statute directs AHCA to consider a qualifying heir's residence in the home, loss of necessities, full-time care that delayed nursing-home entry, and whether sale costs would equal or exceed the property's value.Verified
Source: Florida Statutes § 409.9101, Medicaid Estate Recovery Act · Effective: 2026 Florida Statutes; section history through chapter 2013-18, effective July 2, 2013 · Checked September 3, 2026
- Lien practice
- Estate recovery proceeds through a probate claim. If the estate lacks liquid assets, nonexempt personal property or nonhomestead real property must be sold when sale costs will not exceed the proceeds; real property is not transferred to AHCA.Verified
Source: Florida Statutes § 409.9101, Medicaid Estate Recovery Act · Effective: 2026 Florida Statutes; section history through chapter 2013-18, effective July 2, 2013 · Checked September 3, 2026
Full detail: Florida Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- No state individual income taxVerified
- This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.
Source: floridarevenue.com · Effective: tax year 2026 · Checked June 20, 2026
- Public pensions
- No state individual income taxVerified
- This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.
Source: floridarevenue.com · Effective: tax year 2026 · Checked June 20, 2026
- Private pensions
- No state individual income taxVerified
- This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.
Source: floridarevenue.com · Effective: tax year 2026 · Checked June 20, 2026
- IRA and 401(k) distributions
- No state individual income taxVerified
- This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.
Source: floridarevenue.com · Effective: tax year 2026 · Checked June 20, 2026
- Military retirement pay
- No state individual income taxVerified
- This jurisdiction has no broad-based state individual income tax; this is not a zero-dollar calculation.
Source: floridarevenue.com · Effective: tax year 2026 · Checked June 20, 2026
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.