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Deceased Taxpayers

Deceased Taxpayers

I Am a Personal Representative of a Deceased Taxpayer and I...

Note: Wills, Trusts and Letters of Authority for an Incapacitated Adult, Letters of Guardianship, and/or Letters of Conservatorship are no longer valid upon the death of the individual taxpayer.

Petitioned the Court for Letters of Authority

To claim a refund for a deceased taxpayer, a copy of the Letters of Authority must be included with the return when mailed to the address at the bottom of the return.

Did Not Petition the Court for Letters of Authority

To claim a refund for a deceased taxpayer, file a Form MI-1310, Claim for Refund Due a Deceased Taxpayer, include a copy of the death certificate, and mail to:

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

I Have a Check for a Deceased Taxpayer, What Should I Do?

Write “VOID” across the face of the check

When mailing to Treasury, include the voided check, a request for replacement, and if the Personal Representative has:

Mail to:

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

Allow 60 to 90 days for review.

Probate Estates

The proper documentation must be filed with the Michigan Department of Treasury. Always include a copy of the bill with your correspondence. Information should be submitted to the address on the letter you received.

If there is a probate estate please provide the following information:

  • Probate case number
  • Date of death
  • Court where case was filed
  • Final date to file claim
  • Name and address of personal representative
  • If the estate is open or closed