Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
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.