FAQ
Information for Deceased Taxpayers
1. I am a Personal Representative for a deceased taxpayer. What documents are required?

The State of Michigan requires one of the following when claiming a refund for a deceased taxpayer:

  1. If a Personal Representative has petitioned the Court for Letters of Authority, a copy is required. If not, see #2.
  2. Claim for Refund Due a Deceased Taxpayer (MI-1310) and a copy of the death certificate must be attached.


Mail the appropriate documentation along with the final return to the address on the bottom of the return.

2. I have a Will, Trust and Letters of Authority for an Incapacitated Adult, Letters of Guardianship and/or Letters of Conservatorship. Should I send them?

These forms are no longer valid upon the death of the individual taxpayer. If there was no need to obtain Letters of Authority, complete and send a Claim for Refund Due a Deceased Taxpayer (form MI-1310) with a copy of the death certificate.

These forms can be mailed to:

Michigan Department of Treasury
City Tax Administration
P.O. Box 30741
Lansing, MI 48909

3. What should I do if I have a check/draft for a deceased taxpayer?

Write “VOID” across the face of the check and mail it with a request for replacement, along with the following documents attached:

  1. A Claim for Refund Due a Deceased Taxpayer (MI-1310)
  2. A copy of the death certificate, or Letters of Authority. (If a Personal Representative Has petitioned the court for Letters of Authority, a copy is required.)


Allow 60 to 90 days for review.

Mail checks to:

Michigan Department of Treasury
Office of Financial Services
P.O. Box 30788
Lansing, MI 48909