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What must be included with a return and/or credit filed on behalf of a deceased taxpayer?

If you are the claimant for a deceased taxpayer, a death certificate and a Claim for Refund Due a Deceased Taxpayer MI-1310 must be submitted with the return.

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

You may e-file or paper file a Claim for Refund Due a Deceased Taxpayer MI-1310. When supported by the software provider, a death certificate or Letters of Authority can be attached with an e-filed return as a pdf.

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

Note:  Do not use the Authorized Representative Declaration Power of Attorney (form 151) for a deceased taxpayer.