Florida Statute 733.707
“Order of payment of expenses and obligations”
What it means
The personal representative pays expenses and obligations in eight classes, in this order. Class 1: costs, expenses of administration, and compensation of personal representatives and their attorneys. Class 2: reasonable funeral, interment, and grave marker expenses, not to exceed $6,000 in total, whoever paid them. Class 3: debts and taxes with federal preference, claims under ss. 409.9101 and 414.28, and state claims for unpaid court costs, fees, or fines. Class 4: reasonable and necessary medical and hospital expenses of the last 60 days of the last illness. Class 5: family allowance. Class 6: court-ordered child support arrearage. Class 7: debts from continuing the decedent's business, only to the extent of that business's assets. Class 8: all other claims, including judgments entered against the decedent during life, and any excess over the amounts allowed in Classes 2 and 4.
If the estate cannot pay all of a class, its creditors are paid ratably in proportion to their claims. A trust the decedent could revoke, or withdraw from, is liable for expenses and obligations to the extent the estate is insufficient, as provided in ss. 733.607(2) and 736.05053. Trusts within IRA, Keogh, and qualified retirement plans, and s. 664 trusts, are not treated as revocable for this purpose.
- Class 1 is costs, expenses of administration, and compensation of personal representatives and their attorneys (§ 733.707(1)(a)).
- Class 2 is reasonable funeral, interment, and grave marker expenses, not to exceed $6,000 in the aggregate, whether paid by a guardian, the personal representative, or any other person (§ 733.707(1)(b)).
- Class 3 is debts and taxes with federal preference and listed state claims; Class 4 is medical and hospital expenses of the last 60 days of the last illness (§ 733.707(1)(c)-(d)).
- Classes 5 to 7 are family allowance, court-ordered child support arrearage, and debts of a continued business, the last only to the extent of that business's assets (§ 733.707(1)(e)-(g)).
- Class 8 is all other claims, including judgments rendered against the decedent during life, and any excess over the amounts allowed in Classes 2 and 4 (§ 733.707(1)(h)).
- Creditors in a class that cannot be paid in full share ratably; a revocable trust is liable when the estate is insufficient (§ 733.707(2)-(3)).
Text of the statute (2026)
(1) The personal representative shall pay the expenses of the administration and obligations of the decedent’s estate in the following order: (a) Class 1.—Costs, expenses of administration, and compensation of personal representatives and their attorneys fees and attorneys fees awarded under s. 733.106(3). (b) Class 2.—Reasonable funeral, interment, and grave marker expenses, whether paid by a guardian, the personal representative, or any other person, not to exceed the aggregate of $6,000. (c) Class 3.—Debts and taxes with preference under federal law, claims pursuant to ss. 409.9101 and 414.28, and claims in favor of the state for unpaid court costs, fees, or fines. (d) Class 4.—Reasonable and necessary medical and hospital expenses of the last 60 days of the last illness of the decedent, including compensation of persons attending the decedent. (e) Class 5.—Family allowance. (f) Class 6.—Arrearage from court-ordered child support. (g) Class 7.—Debts acquired after death by the continuation of the decedent’s business, in accordance with s. 733.612(22), but only to the extent of the assets of that business. (h) Class 8.—All other claims, including those founded on judgments or decrees rendered against the decedent during the decedent’s lifetime, and any excess over the sums allowed in paragraphs (b) and (d).
(2) After paying any preceding class, if the estate is insufficient to pay all of the next succeeding class, the creditors of the latter class shall be paid ratably in proportion to their respective claims.
(3) Any portion of a trust with respect to which a decedent who is the grantor has at the decedent’s death a right of revocation, as defined in paragraph (e), either alone or in conjunction with any other person, is liable for the expenses of the administration and obligations of the decedent’s estate to the extent the decedent’s estate is insufficient to pay them as provided in ss. 733.607(2) and 736.05053.
(a) For purposes of this subsection, any trusts established as part of, and all payments from, either an employee annuity described in s. 403 of the Internal Revenue Code of 1986, as amended, an Individual Retirement Account, as described in s. 408 of the Internal Revenue Code of 1986, as amended, a Keogh (HR-10) Plan, or a retirement or other plan established by a corporation which is qualified under s. 401 of the Internal Revenue Code of 1986, as amended, shall not be considered a trust over which the decedent has a right of revocation.
(b) For purposes of this subsection, any trust described in s. 664 of the Internal Revenue Code of 1986, as amended, shall not be considered a trust over which the decedent has a right of revocation.
(e) For purposes of this subsection, a “right of revocation” is a power retained by the decedent, held in any capacity, to: 1. Amend or revoke the trust and revest the principal of the trust in the decedent; or 2. Withdraw or appoint the principal of the trust to or for the decedent’s benefit.
Excerpts are the subsections the summary relies on. Read the full official text of § 733.707.
History. s. 1, ch. 74-106; s. 86, ch. 75-220; s. 35, ch. 77-87; s. 7, ch. 85-79; s. 69, ch. 87-226; s. 20, ch. 93-208; s. 11, ch. 93-257; s. 10, ch. 95-401; s. 1018, ch. 97-102; s. 3, ch. 97-240; s. 150, ch. 2001-226; s. 2, ch. 2010-122; s. 17, ch. 2012-100.
How it applies
Payment order matters when an estate cannot cover every obligation. A funeral bill above $6,000 is preferred only up to $6,000, and the excess is a Class 8 claim. A judgment entered against the decedent during life is Class 8, not a priority class. Once the preceding classes are paid, creditors in a class that cannot be paid in full share in proportion to their claims.
Where this shows up
Pages on this site where § 733.707 does real work:
- What to do in the first 72 hours after a death in Florida
- Do I need probate in Florida? Which assets and estates skip it
- Florida probate timeline 2026
- Will vs. trust in Florida: what each does, how each is signed and what each avoids
- Florida intestate succession: who inherits when there is no will, the spouse's share, descendants, parents, siblings and other relatives, the homestead, who is not an heir and steps to settle the estate
- Florida personal representative duties: who can serve, a phased checklist from appointment to discharge, creditor and tax deadlines, compensation, liability, resignation and removal
- Selling an inherited Florida home: who can sign, probate steps, mortgage and taxes
- Family allowance and exempt property in Florida: amounts, eligibility and deadlines
- What happens to a bank account when someone dies in Florida
- Lady bird deed in Florida: how an enhanced life estate deed works
Questions people ask
Sources
- Fla. Stat. § 733.707 (2026), flsenate.gov (Eight payment classes in subsection (1), ratable payment in (2), and revocable-trust liability in (3).)
Last checked: October 17, 2026
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