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 MI-1310 and a death certificate must be submitted with the return. The MI-1310 can be e-filed but the death certificate must be mailed.

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

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