Police in the US state of Florida say a mother has fatally shot her daughter after mistaking her for an intruder.

The mother claimed to have been awoken late at night by someone sneaking into her home in the city of St Cloud, local police said on Thursday (AEDT).

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The mother told police she heard footsteps approaching quickly so she fired a single shot. She then discovered the person was her 27-year-old daughter.

“At this time, the incident appears to be an accidental shooting,” police said in a statement.

The daughter died in hospital.

Police officials reportedly used an exemption under Florida law that allows them to withhold the identities of those involved because a person in the household works in law enforcement.

Police did not confirm which member of the household was employed in law enforcement.

Detectives investigating the case claim that the mother’s story matches the evidence they have recovered so far, but the state prosecutor will reportedly review the case.

An advocacy group, Everytown and Moms Demand Action for Gun Sense in America, claimed in 2014 that up to 100 children under the age of 15 were fatally shot by accident each year in the US.

-with AAP