End-of-Life Planning Checklist for Florida Residents

A Florida end-of-life plan needs healthcare documents, financial authority, beneficiary designations, digital account access, funeral preferences, and state-specific protections like homestead and the elective share.

Planning ahead means your family has clear authority and fewer decisions to make during a crisis.

Part 1: Healthcare Documents

Florida has three primary healthcare documents. Each serves a different purpose, and you likely need all three.

Living Will (Sections 765.301-309, Florida Statutes)

A living will states your wishes about life-prolonging treatment if you have a terminal condition, end-stage condition, or are in a persistent vegetative state and cannot communicate.

Requirements:

• Must be signed by you (the principal)
• Two witnesses required
• At least one witness must not be a spouse or blood relative
• Does not require notarization (but notarizing adds a layer of authentication)
• Revocable at any time - you can revoke it orally, in writing, or by physically destroying it

A living will covers decisions about life-prolonging procedures, artificial nutrition and hydration, and organ donation preferences. It only activates when you have a qualifying condition AND cannot communicate - it does not apply to routine medical decisions.

Health Care Surrogate Designation (Sections 765.201-205, Florida Statutes)

A health care surrogate is the person you choose to make medical decisions for you when you cannot make them yourself. This is broader than a living will because it covers any situation where you lack capacity, not just end-of-life scenarios.

Requirements:

• Must be signed by you while competent
• Two adult witnesses required
• At least one witness must not be your spouse or blood relative
• Your designated surrogate cannot serve as a witness
• Does not require notarization (but recommended)
• Revocable at any time

Your surrogate can make decisions about any healthcare matter, not just end-of-life treatment. You can name an alternate and include specific instructions or limitations. Authority begins when your physician determines you lack capacity.

Default Surrogate Hierarchy (Section 765.401)

Without a designated surrogate, Florida applies a default hierarchy: guardian, spouse, adult children (majority), parents, adult siblings (majority), relative with regular contact, close friend, then a licensed clinical social worker or any other person authorized by the court. Designating your own surrogate avoids ambiguity.

Do Not Resuscitate Order - DNRO (Section 401.45, Florida Statutes)

A DNRO instructs emergency medical personnel not to perform CPR or advanced cardiac life support if your heart stops or you stop breathing.

Critical Florida-specific rules:

• Must be on yellow paper only - specifically DH Form 1896
• Available in English, Spanish, and Haitian Creole
• Must be signed by both the patient (or legal surrogate) and a qualified provider (physician, APRN, or PA)
• Must be immediately accessible to EMS - keep it visible (on the refrigerator is the standard recommendation)
• EMS is legally required to follow it when presented

A living will is NOT a DNRO. EMS cannot read and interpret a living will in an emergency. They follow the yellow DNRO form. If you want to prevent resuscitation attempts, you need the DNRO in addition to your living will.

Part 2: Financial and Legal Documents

Durable Power of Attorney (Chapter 709, Florida Statutes)

A durable power of attorney (DPOA) gives someone you trust the legal authority to handle financial matters on your behalf if you become incapacitated.

Florida-specific requirements:

• Must be signed by you (the principal)
• Two witnesses required
• Must be notarized (unlike healthcare documents, notarization is mandatory)
• No springing power of attorney under Section 709.2108(3) - Florida DPOAs generally take effect immediately when signed
• Financial institutions have a 4 business day acceptance window - once presented with a valid DPOA, they must accept or reject it within 4 business days

Powers Requiring Separate Enumeration

General "all powers" language is not enough for certain actions. Your DPOA must specifically list authority for gifts, trust changes, beneficiary changes, survivorship changes, delegated authority, annuity rights, and fiduciary powers.

Will Requirements

Florida requires:

• The testator must be 18 or older and of sound mind
• The will must be in writing
• Signed by the testator (or by another person in the testator's presence and at their direction)
• Signed by two attesting witnesses in the presence of the testator and each other
• Florida does not recognize holographic (handwritten, unwitnessed) wills

Electronic Wills (Sections 732.521-528, Florida Statutes)

Florida recognizes electronic wills if they are electronically signed, witnessed by two electronic witnesses, notarized online, and maintained by a qualified custodian.

Part 3: Beneficiary Designations

Beneficiary designations override your will. Review them regularly, especially after divorce, remarriage, birth, death, or a major account change.

Types of Beneficiary Designations in Florida

Asset Type	Designation Method	Avoids Probate?
Bank accounts	Pay-on-Death (POD)	Yes
Securities/brokerage	Transfer-on-Death (TOD) per Section 711.50	Yes
Real property	No TOD deed available in Florida - use a Lady Bird deed	Lady Bird deed: Yes
Life insurance	Beneficiary form with insurer	Yes
Retirement accounts (401k, IRA)	Beneficiary form with plan administrator	Yes
Annuities	Beneficiary form with insurer	Yes

Lady Bird Deeds Instead of TOD Deeds

Florida does not allow TOD deeds for real property. Instead, use an enhanced life estate deed (Lady Bird deed): you keep full control during life (sell, mortgage, or revoke), the property transfers automatically at death without probate, and the beneficiary gets a stepped-up cost basis under IRC Section 1014. Have a Florida real property attorney prepare this deed.

Part 4: Digital Accounts

Create a secure document listing all digital accounts: email, social media, financial apps (Venmo, PayPal, crypto wallets), subscriptions, business accounts, and cloud storage. Include access credentials or recovery methods.

Set up legacy contacts where available. Store this document with your estate planning papers, not only inside an account your family may be unable to access.

Part 5: Funeral Preferences

Written Inter Vivos Declaration

Under Section 497.005(43), Florida Statutes, a written inter vivos declaration is the highest-priority method for naming who controls your funeral and burial decisions. Without one, the default hierarchy applies (spouse, children, parents, etc.). Write one if:

• You want someone other than your spouse or closest relative to handle arrangements
• Your family is likely to disagree
• You have specific wishes you want legally documented

Pre-Need Funeral Contracts

Chapter 497, Part IV, Florida Statutes, regulates pre-need contracts. If you want to pre-pay:

• Choose between trust-funded and insurance-funded contracts
• Understand the trust deposit requirements (70% services, 100% cash advance, 30% or 110% wholesale for merchandise)
• Decide whether you need the contract to be irrevocable (relevant for Medicaid planning)
• Keep a copy where your family can find it

For detailed cost information, see our Florida funeral cost guide.

Disposition Options in Florida

Option	Legal Status in Florida	Key Requirements
Traditional burial	Legal	Burial-transit permit, established cemetery
Cremation	Legal	48-hour wait (Section 872.03), ME approval, written authorization
Aquamation	Legal (Section 497.005(22))	Licensed facility required
Green burial	Legal	No casket required by state law; cemetery may require one
Body donation	Legal (Sections 406.50+)	Pre-register with Anatomical Board of Florida

See our funeral and burial laws guide for the full breakdown.

Part 6: Florida-Specific Protections

Homestead Protections

Florida's homestead protections are among the strongest in the country, operating on multiple levels:

Creditor protection (Article X, Section 4, Florida Constitution):

• Your primary residence is protected from forced sale by most creditors
• Up to 1/2 acre within a municipality; up to 160 acres outside
• This protection is automatic for your primary residence

Devise restrictions (Article X, Section 4(c)):

• If you have a surviving spouse or minor children, you cannot freely leave your homestead to anyone else in your will
• The surviving spouse gets either a life estate or can elect a one-half interest as tenant in common

Tax exemption (Article VII, Section 6, Florida Constitution):

• Up to $50,000 homestead exemption from property taxes
• Additional exemptions may apply (seniors, veterans, disabled persons)
• File with your county property appraiser to claim

No State Estate or Income Tax

Florida has:

• No state estate tax - only the federal estate tax applies (estates over $15,000,000 under P.L. 119-21, the OBBBA, signed July 4, 2025, at a 40% rate)
• No state inheritance tax - only five states collect inheritance tax: Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania (Iowa repealed its inheritance tax effective January 1, 2025)
• No state income tax - Social Security benefits, retirement income, and investment gains are not taxed by Florida

Federal Estate Tax (for Reference)

The federal estate tax exemption is $15,000,000 per person (P.L. 119-21, OBBBA, July 4, 2025) at a 40% rate. File Form 706 within 9 months of death. Unused exemption is portable to a surviving spouse. The annual gift tax exclusion is $19,000 per recipient in 2026. Inherited assets receive a stepped-up cost basis under IRC Section 1014.

Medicaid and the 5-Year Lookback

If Medicaid eligibility is a concern (for long-term care), Florida applies:

• A 5-year lookback period on asset transfers
• Gifts or transfers for less than fair market value within 5 years of applying for Medicaid create a penalty period
• Some assets are exempt (homestead in many cases, certain annuities, pre-need funeral contracts if irrevocable)
• Medicaid estate recovery under Section 409.9101 targets probate assets but generally exempts homestead when a protected person resides there

Elective Share

Under Section 732.201, a surviving spouse can claim 30% of the elective estate, regardless of the will. This must be actively filed - it is not automatic.

Planning Checklist

Healthcare Documents

• Living will (2 witnesses, one non-family)
• Health care surrogate designation (2 adult witnesses)
• DNRO on yellow paper (DH Form 1896) if desired
• Share copies with surrogate, physician, and hospital

Financial and Legal Documents

• Durable power of attorney (2 witnesses + notarized, enumerate special powers)
• Will (2 witnesses, signed in presence of each other and testator)
• Review and update trust if one exists
• Organize financial account information (banks, investments, insurance, debts)

Beneficiary Designations

• Review all POD designations on bank accounts
• Review TOD designations on brokerage/investment accounts
• Confirm life insurance beneficiaries are current
• Confirm retirement account beneficiaries are current
• Consider Lady Bird deed for real property (no TOD deed in FL)

Digital Accounts

• Create a secure list of all digital accounts and access credentials
• Set up legacy contacts where available (Google, Apple, Facebook)
• Document cryptocurrency wallet access information
• List all recurring subscriptions

Funeral Preferences

• Write and sign an inter vivos declaration naming disposition authority
• Document preferences: burial, cremation, aquamation, green burial, or body donation
• Consider a pre-need contract if desired
• Share your wishes with your designated person and family

Florida-Specific Items

• Verify homestead exemption is filed with county property appraiser
• Understand devise restrictions if you have a spouse or minor children
• Review elective share implications for estate plan
• Address Medicaid planning if long-term care is anticipated
• Confirm no state estate/income tax filing obligations (Florida only)

Frequently Asked Questions

Do I need a lawyer for end-of-life planning in Florida?

You are not legally required to hire an attorney for a living will or health care surrogate designation. For wills, trusts, durable powers of attorney, Lady Bird deeds, real property, or significant assets, use a Florida attorney.

How often should I update my plan?

Review your plan after any major life change: marriage, divorce, birth of a child, death of a named person, significant change in assets, or a move to or from Florida. At minimum, review everything every 3-5 years.

What is the difference between a living will and a health care surrogate?

A living will states your treatment wishes for end-of-life situations. A health care surrogate is a person who makes decisions for you. The living will guides your surrogate, but the surrogate also handles situations the living will does not cover.

Does a DNRO expire?

No. A Florida DNRO remains valid until you revoke it by destroying the yellow form, telling your doctor, or telling emergency personnel.

Can Florida real estate pass by TOD deed?

No. Florida does not authorize transfer-on-death deeds for real property. Many families use a Lady Bird deed or a trust instead, but those documents should be prepared by a Florida real property attorney.

What to Do Next

Start with the healthcare documents, then work through financial authority, beneficiary designations, and property planning.

Related Florida guides:

• Funeral and Burial Laws in Florida - disposition authority and legal requirements
• Florida Funeral Cost Guide - pricing and consumer rights
• Social Security Survivor Benefits in Florida - claiming federal benefits
• How to Close Bank Accounts After Death in Florida - financial account logistics

Kaira organizes every step for your state - deadlines, forms, and next actions - so nothing gets missed. See how it works.

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Disclaimer: This article provides general information about end-of-life planning in Florida as of April 2026. It is not legal, financial, or medical advice. Florida law is subject to change, and individual circumstances vary significantly. Consult a licensed Florida attorney, financial planner, or healthcare provider for advice specific to your situation.

Sources: Florida Statutes Sections 765.201-205, 765.301-309, 765.401, 401.45, 709.2108, 732.201, 732.2035, 732.521-528, 497.005, 497.607, 872.03, 406.50+, 409.9101; Florida Constitution Article VII Sections 5-6, Article X Section 4; IRC Section 1014; P.L. 119-21 (OBBBA, July 4, 2025).