Michigan Claim for Refund Due a Deceased Taxpayer

Claim for Refund Due a Deceased Taxpayer
Claim for Refund Due a Deceased Taxpayer MI-1310
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Michigan Department of Treasury
11 (Rev. 09-23)

Claim for Refund Due a Deceased Taxpayer MI-1310
Issued under authority of Public Act 281 of 1967.

You must file this form to claim a refund that is being claimed for a deceased taxpayer.
INSTRUCTIONS: If you are the deceased’s surviving spouse filing a joint return, do not file this form. If you are not a
surviving spouse include this form and all requested documents identified below with your MI-1040 return or credit
form(s). Some e-file software products may allow you to include the requested documents as attachments, when applicable.
Type or print in blue or black ink.

THIS FORM MUST BE COMPLETED AND SIGNED BEFORE
THE REFUND CAN BE ISSUED TO THE CLAIMANT.
Date Tax Year Began (MM-DD-YYYY)

Name of Deceased

Date of Death (MM-DD-YYYY)

Date Tax Year Ended (MM-DD-YYYY)

DECEASED

Name of Claimant

Full Social Security No. (Example: 123-45-6789)

CLAIMANT

When you file a Michigan income tax return or credit for a
deceased taxpayer, use your address, not the deceased’s.

Home Address at Time of Death (No., Street or P.O. Box)

Your Address (No., Street or P.O. Box)

City or Town, State, ZIP Code

City or Town, State, ZIP Code

1. Are you the court-appointed personal
representative for the estate?

2. Will you or someone else petition the
court for Letters of Authority, etc.?

3. Do you certify that you will distribute the
refund according to the law of the state
where the deceased was a resident?

Yes.

Include a copy of the court certificate (Letters of Authority,
etc.) verifying your appointment. DO NOT include the will,
power of attorney or conservator/guardianship papers.

No.

Go to line 2 if you did not petition the court for legal documents.

Yes.

A refund cannot be issued until you submit a court certificate
showing your appointment as personal representative or
other evidence that you are entitled, under state law, to
receive the refund.

No.

Go to line 3.

Yes.

Include an authentic copy of the death certificate.

No.

Refund cannot be paid to claimant.

CERTIFICATION AND SIGNATURE
I request a refund of taxes overpaid or credit due on behalf of the deceased. I declare under penalty of perjury that I have
examined this claim, and to the best of my knowledge, it is true and complete.
Signature of Claimant

Daytime Telephone Number

www.michigan.gov/taxes

Date