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Michigan Fiduciary Income Tax Return
Extracted from PDF file 2023-michigan-mi-1041.pdf, last modified January 2013Fiduciary Income Tax Return
Reset Form MI-1041 Michigan Department of Treasury (Rev. 09-23), Page 1 of 3 2023 MICHIGAN Fiduciary Income Tax Return Issued under authority of Public Act 281 of 1967, as amended. Penalty and interest apply for failure to file (see instructions). Type or print in blue or black ink. Amended return OFFICE USE ONLY Final return a. b. 1. For 2023, or taxable year beginning MM-DD-2023 - 2023 , and ending PART 1: NAME AND IDENTIFICATION 2. Name of Estate or Trust 3. Federal Employer Identification Number (FEIN) 4a. Name of Fiduciary 4b. Title of Fiduciary 5a. County 4c. Address of Fiduciary (Number, Street, or P.O. Box) Estate Information 5b. Probate File No. 4d. City or Town 4e. State 6. Residency Status of Estate or Trust a. Resident Estate c. Resident Trust b. Nonresident Estate * . MM-DD-YYYY d. Nonresident Trust * 4f. ZIP Code * If you check box “b” or box “d,” you must complete and include MI-1041 Schedule NR. 5c. Date of Death (MM-DD-YYYY) Trust Information 7. Date Trust Was Created (MM-DD-YYYY) PART 2: INCOME AND ADJUSTMENTS (Include a copy of your U.S. Form 1041 and supporting schedules.) 8. Federal taxable income of fiduciary (from U.S. Form 1041 or U.S. Form 990-T)....................... 9. Federal taxable income of Electing Small Business Trust (see instructions) ............................. 10. Fiduciary’s share of Michigan net adjustments (from Schedule 3, line 42, column C, or Schedule 1, line 40).................................................................................................................... 11. Capital gain or (loss) adjustment for resident estates or trusts (from MI-1041D, line 21) .......... 12. Taxable income. Combine lines 8 through 11 or enter amount from MI-1041 Schedule NR, line 28. 13. Tax. Multiply line 12 by 4.05% (0.0405). If line 12 is a negative number, enter “0” on line 13 ... PART 3: CREDITS AND PAYMENTS 8. 9. 00 00 10. 11. 12. 13. 00 00 00 00 Amount Credit 00 14b. 14. Income tax paid to another state (include copy of return). 14a. 15. Michigan Historic Preservation Tax Credit..................... 15a. 00 15b. 16. Total nonrefundable credits. Add 14b and 15b .................................................................. 16. 00 00 00 17. 18. 19. 20. 21. 22. 18. 19. 20. 21. 22. 00 00 00 00 00 00 23. 2023 AMENDED RETURNS ONLY. Taxpayers completing an original 2023 return should skip to line 24. Enter refund and/or credit forward on the original return as a negative number. Enter amount paid with the original return as a positive number, or “0” if applicable (see instructions) 23. 00 24. Total Refundable Credits and Payments. Add lines 18 through 23 ................................ 00 Income tax. Subtract line 16 from line 13. If line 16 is greater than 13, enter “0” ............... 17. Michigan Historic Preservation Tax Credit (refundable). ............................................................ Credit for allocated share of tax paid by an electing flow-through entity (see instructions)........ Income tax withheld (include MI-1041 Schedule W) .................................................................. Michigan estimated tax and extension payments....................................................................... 2022 overpayments credited to 2023 ......................................................................................... PART 4: TAX DUE OR REFUND 25. If line 24 is less than line 17 enter TAX DUE. 24. if applicable............ PAY 25. 00 26. If line 24 is greater than line 17, enter overpayment .......................................................... 26. 00 27. Amount of line 26 to be credited to your 2024 fiduciary return ................................................... 27. 00 28. Subtract line 27 from line 26.............................................................................. REFUND 28. 00 Include interest and penalty Continue on page 2. This form cannot be processed if page 2 is not completed and included. 2023 MI-1041, Page 2 of 3 Federal Employer Identification Number (FEIN) SCHEDULE 1: NET MICHIGAN ADJUSTMENT FOR RESIDENT ESTATES OR TRUSTS Additions 29. Gross interest and dividends from obligations issued by states other than Michigan or their political subdivisions........................................................................................................... 30. Deduction for taxes imposed on or measured by income taken on U.S. Form 1041 and allocated share of tax paid by an electing flow-through entity (see instructions) ............................................ 29. 00 30. 00 31. Expenses included on U.S. Form 1041 attributable to income from sources outside of Michigan.. 32. Expenses and interest incurred in production of income from U.S. government obligations on U.S. Form 1041 ........................................................................................................ 31. 00 32. 00 33. Other (Include supporting documentation) Describe: 33. 00 34. Total additions. Add lines 29 through 33 ........................................................................... 34. 00 Subtractions 35. Income from U.S. government bonds and other obligations to the extent included in federal taxable income ................................................................................................................... 35. 36. Income attributable to another state. Explain type and source:_________________________________________________________ 36. 00 00 37. Expenses related to obligations of other states not deducted on U.S. Form 1041 ........................................ 37. 00 38. Other (Include supporting documentation) Describe:_________________________________ 38. 00 39. Total Subtractions. Add lines 35 through 38 ..................................................................... 40. Net Michigan Adjustment. Subtract line 39 from line 34. If no distribution to beneficiaries, carry this amount to line 10. Otherwise, complete Schedules 2 and 3 ......... 39. 00 40. 00 EXPLANATION OF CHANGES. If filing an amended return, complete this section. 41. Explain changes to income, deductions and credits. Show computations in detail and include a copy of the amended U.S. Form 1041 and all supporting schedules. SIGNATURES AND DECLARATIONS I declare under penalty of perjury that the information in this return and attachments is true and complete to the best of my knowledge. I declare under penalty of perjury that this return is based on all information of which I have any knowledge. Signature of Fiduciary or Officer Representing Fiduciary Preparer’s PTIN, FEIN or SSN Date By checking this box, I authorize Treasury to discuss my return with my preparer. This return is due April 15, 2024, or on the 15th day of the fourth month after the close of the tax year. WITHOUT PAYMENT: Mail return to: Michigan Department of Treasury P.O. Box 30058 Lansing, MI 48909 WITH PAYMENT: Pay amount on line 25. Mail check and return to: Michigan Department of Treasury Department 781041 P.O. Box 78000 Detroit, MI 48278 Preparer’s Name (print or type) Preparer’s Signature Preparer’s Business Name, Address and Telephone Number Make check payable to “State of Michigan” and write the estate’s or trust’s FEIN and “2023 MI-1041” on the front of the check. Continue on page 3. This form cannot be processed if page 3 is not completed and included. 2023 MI-1041, Page 3 of 3 Federal Employer Identification Number (FEIN) Instructions: Complete Schedules 2, 3 and 4 as applicable. If additional space is needed, complete the Michigan Fiduciary Income Tax Information Continuation Schedule (Form 5680). SCHEDULE 2: BENEFICIARY IDENTIFICATION A Name and Residency Status R= Resident NR= Nonresident Example: Joseph Smith R B Address (Number, Street, Apt. #, City, State, ZIP Code) C Social Security number or FEIN 123 Main Street, Anywhere, MI 12345 111-11-1111 a. b. c. d. SCHEDULE 3: ALLOCATION OF NET MICHIGAN ADJUSTMENT FOR RESIDENT ESTATES OR TRUSTS Complete Schedule 3 only if adjustments were entered on Schedule 1. Beneficiary Identification from Schedule 2 Type of Income (Dividend, Interest, Rent, etc.) Location (City, State) C Allocation of Net Percentage Michigan Adjustment of Amount (Multiply amount on line in 40 by percentage in Column A Column B.) B A Federal Distributable Net Income Amount a. % b. % c. % d. % % 42. Fiduciary’s Share.......................................................................................... 43. Total. Include amounts from Form 5680 (if applicable)................................. 100 % SCHEDULE 4: CAPITAL GAIN OR (LOSS) DISTRIBUTED TO BENEFICIARIES WHEN FORM MI-1041D IS FILED Schedule 4 must be completed for resident or nonresident estates and trusts if capital gains/losses were distributed to beneficiaries and a Michigan Adjustments of Capital Gains and Losses (Form MI-1041D) was filed. Beneficiary Identification from Schedule 2 a. b. c. d. 44. Total. Include amounts from Form 5680 (if applicable) A B Federal Gain or (Loss) Michigan Gain or (Loss)
2023 Michigan Fiduciary Income Tax Return
More about the Michigan MI-1041 Individual Income Tax TY 2023
For the fiduciary of an estate or a trust that requires to file the Form 1041 or 990-T, use this form to pay the tax due.
We last updated the Fiduciary Income Tax Return in February 2024, so this is the latest version of MI-1041, fully updated for tax year 2023. You can download or print current or past-year PDFs of MI-1041 directly from TaxFormFinder. You can print other Michigan tax forms here.
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TaxFormFinder has an additional 97 Michigan income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Michigan MI-1041.
| Form Code | Form Name |
|---|---|
| MI-1041ES | Estimated Income Tax for Fiduciary and Composite Filers |
| MI-1041 (Schedule W) | Fiduciary Withholding Tax Schedule |
| MI-1041 (Schedule NR) | Fiduciary Nonresident Schedule |
| MI-1041-V | Fiduciary Income Tax Payment Voucher |
| MI-1041D | Adjustments of Capital Gains and Losses |
View all 98 Michigan Income Tax Forms
Form Sources:
Michigan usually releases forms for the current tax year between January and April. We last updated Michigan MI-1041 from the Department of Treasury in February 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Michigan MI-1041
We have a total of three past-year versions of MI-1041 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 MI-1041
2023 Michigan Fiduciary Income Tax Return
2022 MI-1041
2022 Michigan Fiduciary Income Tax Return
2021 MI-1041
2021 Michigan Fiduciary Income Tax Return
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