What do I need to include with a return and/or credit filed on behalf of a deceased taxpayer?

You may e-file or paper file a Claim for Refund Due a Deceased Taxpayer MI-1310. Exception: A prior year MI-1310 must be paper filed.

If you are the claimant for a deceased taxpayer, a death certificate and MI-1310 must be submitted with the return.

If you were court appointed as a personal representative for the estate of a deceased taxpayer, only the Letters of Authority for Personal Representative is required.

When supported by the software provider, a death certificate or Letters of Authority can be attached with an e-filed return as a pdf.

For additional information view the Michigan Individual Income Tax Return Instruction Booklet.