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Deceased Taxpayer: Filing a Homestead Property Tax Credit (HPTC)

Deceased Taxpayer: Filing a Homestead Property Tax Credit (HPTC)

Who May File for a Deceased Taxpayer?

Surviving spouses, personal representatives, or an authorized claimant can file a homestead property tax credit for the deceased.

Filing for the Deceased

Single Filer

Prorate the maximum credit amount based on the days lived in the year for the single filer. This maximum amount can change per year.

The maximum credit amount in 2023 is $1700 . If the taxpayer has lived half the year in 2023, the maximum credit that can be claimed in 2023 is $850. If the taxpayer went through a phase out reduction using table A and/or B in the MI-1040CR instruction booklet, use the lower of the two credits.

Joint Filers - Both Spouses are Deceased

  • Annualize Income
    1. Calculate the days lived by longest living spouse within the year.
    2. Divide the days in the year by number of days in step one. 
    3. Multiply the answer in step 2 by their total household resources (MI-1040CR, line 33).
    4. This result is this couples' annualized total household resources.
  • Prorate Taxes or Rent Paid
  • Prorate the Maximum Credit Amount
Prorate the maximum credit amount based on the days lived in the year by the longest living spouse. This maximum amount can change per year.

The maximum credit amount in 2023 is $1700 . If the taxpayer has lived half the year in 2023, the maximum credit that can be claimed in 2023 is $850. If the taxpayer went through a phase out reduction using table A and/or B in the MI-1040CR instruction booklet, use the lower of the two credits.