How Do I File Taxes for a Deceased Person in Michigan?

Michigan requires a final state income tax return for the decedent alongside the federal Form 1040; a federal estate tax return (Form 706) is required only for estates above $15,000,000.

State

Approximate Estate Value

Estate Earns Income

YesNo

Date of Death

Two returns are due.

IRS Form 1040 and MI-1040.

Federal

Final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040
Due: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

IRS Form 1040 File online

Michigan

Final income tax return

A final state return is required for income earned through the date of death.

Form: MI-1040
Due: April 15 following year of death

A personal representative must file if the decedent owes tax or is due a refund; a full-year personal exemption is still allowed for the year of death. Use the decedent's name and Social Security number with the filer's address.

MI-1040 File online

Tax clearance

No tax clearance is required in Michigan

No tax clearance or death-tax waiver is required to distribute an estate. Michigan's estate tax is a "pick-up" tax that computes to $0 (MCL 205.232), and MCL 205.235 ties any Michigan estate tax return to a required federal estate tax return.

Not required

Federal estate income tax return: IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
Federal estate tax return: The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
Michigan estate income tax return: A fiduciary return is only required if the estate earns income above the filing threshold (Required if the estate or trust was required to file a U.S. Form 1041 or 990-T, or had income taxable to Michigan that was not taxable on the U.S. Form 1041. If no tax is due, an informational MI-1041 must still be filed. Exceptions: tax-exempt trusts (absent Michigan UBI), common trust funds, nonresident estates/trusts whose Michigan-source income is less than the federal exemption deduction ($600 estates / $300 trusts currently distributing income / $100 other trusts), and grantor trusts (income reported on the owner's MI-1040 instead).).

General information about tax filing requirements after a death, not tax or legal advice. Consult a licensed tax professional for tax questions. Data verified Sep 15, 2026

At minimum, a final federal income tax return (Form 1040) for income earned through the date of death, and Michigan requires a final state income tax return (MI-1040) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and a Michigan fiduciary return (MI-1041) may also be required.

The final federal income tax return is due April 15 following year of death. The final Michigan return is due April 15 following year of death. The Michigan fiduciary return is due April 15, or the 15th day of the fourth month after the close of the tax year.

No tax clearance or death-tax waiver is required to distribute an estate. Michigan's estate tax is a 'pick-up' tax that computes to $0 (MCL 205.232), and MCL 205.235 ties any Michigan estate tax return to a required federal estate tax return. Every tax obligation is still settled before the final distribution.

No. No Michigan estate or inheritance tax is payable for a death today: the state keeps death-tax provisions on its books that are inoperative for current deaths, so nothing is due. The tax filings after a death are the income tax returns (the final return and, where the estate earns income, the estate income tax return). Only the federal estate tax applies, and only to an estate above $15,000,000.

Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available) and required only above $15,000,000.

Tax Filing After Death in Michigan

Tax obligations in Michigan include filing the deceased's final state and federal income tax returns. If the estate generates income (interest, dividends, rent) before distribution, a fiduciary return is also required. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

No Michigan estate or inheritance tax is payable for deaths today — the death-tax provisions remaining on its books are inoperative for current deaths. Post-death tax obligations are income tax related: the final return and any fiduciary returns needed during estate administration.

Missing tax deadlines can result in penalties and interest that reduce the estate's value. The final Michigan income tax return is due April 15 following year of death. The estate settlement plan for Michigan includes all filing dates in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

Data sourced from Michigan statutes and official state code. How we research.

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