Claim for Refund Due a Deceased Taxpayer - Michigan Department of Treasury (Rev. 8-03) - MI-1310 Instructions, Certification and Signature

Sep 19, 2026

Claim for Refund Due a Deceased Taxpayer (Michigan Department of Treasury) provides instructions and a structured form for requesting a tax refund or credit when the taxpayer has died. It explains eligibility for surviving spouses versus other claimants, filing attachments with MI-1040/credit forms, and required supporting documents such as court letters of authority and death certificates. The form also includes a certification section and requires the claimant’s signature, contact information, and filing date.

LanguageEnglish

CategoryForms

FormatPDF

Pages1

AccessFree to download

Instructions

Who should file

When and what to attach

Certification and Signature

Claimant information

Declaration

Reset Form Michigan Department of Treasury (Rev. 8-03) Claim for Refund Due a Deceased Taxpayer Issued under authority of P.A. 281 of 1967. You must file this form to claim a refund due a deceased taxpayer. MI-1310 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 and you filed a U.S. 1310 with the Internal Revenue Service you may file a copy of the U.S. 1310 with the Michigan Department of Treasury instead of this form . Attach to your MI-1040 if claiming a refund or MI-1040 credit form if claiming a credit. 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 | | | | | Date Tax Year Ended | | --- | --- | --- | --- | --- | --- | | | | | | | | | DECEASED | | | | | CLAIMANT | | Name of Deceased | | | | | Name of Claimant | | | | | | | | | Date of Death | Social Security Number | | | | 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. and Street) | | | | | Your Address (No. and Street) | | | | | | | | | City, State, ZIP Code | | | | | City, State, ZIP Code | | | | | | | | | 1. Are you the court-appointed personal representative for the estate? | | | YES.
NO. | Attach a copy of the court certificate (LETTERS OF AUTHORITY, etc .) verifying your appointment. DO NOT attach the will, power of attorney or conservator/ guardianship papers.
Go to 2. | | | 2. Will a personal representative be appointed? | | | YES.
NO. | 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.
Go to 3. | | | 3. Do you certify that you will distribute therefund according to the law of the state where the deceased was a resident? | | | YES.
NO. | Attach the original or an authentic copy of the death certificate.
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 Phone Number | Date | | --- | --- | --- | | | ( ) | | [www.michigan.gov/treasury](www.michigan.gov/treasury)

FAQs

Who is eligible to file MI-1310 for a deceased taxpayer refund claim?

A surviving spouse filing a joint return should not file this form. Other claimants must submit the claim according to the instructions provided for estates and authorized representatives.

What documents must be attached to support the claim?

If you are the court-appointed personal representative, attach a copy of the court certificate verifying your appointment. If a personal representative will be appointed, attach court evidence showing entitlement under state law. Attach an original or authentic copy of the death certificate.

When can the refund be issued and what section requires a signature?

The form must be completed and signed before the refund can be issued. The certification and signature section includes a declaration under penalty of perjury along with the claimant’s signature, daytime phone number, and date.

Sep 19, 2026

Upload by wps_ap_test_251126_0180