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General Deceased Taxpayer Tips

Individual Income Tax Tips
General Deceased Taxpayer Tips

  1. When filing a return for a deceased taxpayer, use the personal representative or claimant’s address, not the deceased taxpayer’s address. Review Deceased Taxpayer instructions in the Individual Income Tax Forms and Instructions booklet.

    Treasury sends letters and refunds to the address listed on the return.

  2. Attach Form MI-1310 and a copy of the death certificate when filing for a deceased taxpayer. Review Deceased Taxpayer instructions in the Individual Income Tax Forms and Instructions booklet.

    If information is missing or unclear, Treasury must request additional information, which delays processing of the return.

  3. When claiming a deceased spouse’s retirement distribution on Form MI-4884, complete all required fields. Obtain any missing details from prior year returns or from the pension administrator.

    Missing information may cause the subtraction to be denied.