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Information for Deceased Taxpayers

Information for Deceased Taxpayers

  • 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. File a Claim for Refund Due a Deceased Taxpayer (MI-1310) and attach a copy of the death certificate.


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

  • These forms are no longer valid upon the death of the individual taxpayer.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

  • 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 to:

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