What do I need to include with a return and/or credit filed on behalf of a deceased taxpayer?
If you are the claimant for a deceased taxpayer, a death certificate and a Claim for Refund Due a Deceased Taxpayer MI-1310 must be submitted with the return.
If the court appointed you as a personal representative for the estate, only the Letters of Authority for Personal Representative is required.
You may e-file or paper file a Claim for Refund Due a Deceased Taxpayer MI-1310. 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.
Note: Do not use the Authorized Representative Declaration Power of Attorney (form 151) for a deceased taxpayer.