| Bank accounts paid to a family member | The funds are in depository accounts or certificates of deposit in the decedent's sole name with no pay-on-death or survivor designation. The claimant is the surviving spouse; if none, an adult child; then an adult descendant; then a parent. | $2,000 aggregate in qualified accounts. No court proceeding. Not earlier than 6 months after death. Affidavit and certified death certificate go to the financial institution. | § 735.303(1)-(3), Fla. Stat. (2026) |
| Federal income tax refund | The U.S. Treasury determines an overpayment of federal income tax for a taxpayer who has died. | $5,000 refund not above this amount may go to the surviving spouse on verified application. With no surviving spouse, it may go to a child designated by all of the decedent's children over age 14. No administration begun or planned. | § 735.302(1), Fla. Stat. (2026) |
| Disposition without administration | The decedent left only exempt personal property, personal property exempt from creditors under the Constitution, and nonexempt personal property not above preferred funeral expenses plus medical and hospital expenses of the last 60 days of the last illness. | No administration is required. An interested party applies informally by affidavit, letter or otherwise; the court may authorize payment or transfer by writing under its seal. The evidence of death is filed with the application (Fla. Prob. R. 5.205(a)(4)). | § 735.301(1)-(2), Fla. Stat. (2026) |
| Small intestate estate | The decedent died intestate leaving only exempt personal property and nonexempt personal property up to the limit. The decedent has been deceased more than 1 year and no administration is pending in Florida. | $20,000 nonexempt personal property, plus preferred funeral expenses and last-60-days medical expenses. An heir at law files an affidavit; formal notice goes to non-joining heirs, known creditors, and the Agency for Health Care Administration if the decedent was over 55. | § 735.304(1)-(2), Fla. Stat. (2026) |
| Summary administration | The estate subject to administration in Florida, less property exempt from creditors, does not exceed the limit, or the decedent has been dead for more than 2 years. In a testate estate, the will does not direct administration as required by chapter 733. | $150,000 A beneficiary, or the person nominated in the will as personal representative, files the petition. The surviving spouse, if any, and the beneficiaries sign and verify it, except a beneficiary who receives a full distributive share need not join. The court enters an order distributing the probate assets. | § 735.201, Fla. Stat. (2026); § 735.203(1); Fla. Prob. R. 5.530 |
| Formal administration | The estate does not qualify for a smaller path, or the will directs administration. | No dollar limit. The court appoints a personal representative, who publishes a notice to creditors once a week for 2 consecutive weeks (§ 733.2121(2)) and files an inventory within 60 days after letters (Fla. Prob. R. 5.340(a)). | Ch. 733, Fla. Stat. (2026); § 733.202 |
| Ancillary administration | A nonresident of Florida dies leaving assets in Florida, credits due from Florida residents, or liens on Florida property. | Ancillary letters go to the personal representative named in the will for the Florida property, or to the foreign personal representative, if qualified to act in Florida. Notice to creditors follows chapter 733. | § 734.102(1)-(5), Fla. Stat. (2026) |
| Trust administration | Assets are titled in a trust. A formerly revocable trust may become irrevocable by the settlor's death. | The trustee gives notice to qualified beneficiaries within 60 days after learning that a formerly revocable trust has become irrevocable (§ 736.0813(1)(b)). A revocable trust is liable for estate expenses and obligations to the extent the estate is insufficient (§ 733.707(3)). | Ch. 736, Fla. Stat. (2026); § 736.0602(1) |
| Homestead | The decedent owned a homestead: up to 160 contiguous acres outside a municipality, or one-half acre within one. | The homestead exemption from forced sale inures to the surviving spouse or heirs. The homestead is not subject to devise if the owner is survived by a spouse or minor child, except it may be devised to the spouse if there is no minor child. | Art. X, § 4(a)-(c), Fla. Const. |
