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

Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

Michigan Tax Filing Checklist

2 filings required

0 of 2 completed0%

Federal

File 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

Deadline: 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.

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File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

Michigan

File final income tax return

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

Form: MI-1040

Deadline: 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. Enter the date of death in the "Deceased Taxpayer" box on page 3 of the MI-1040. Write "DECD" after a decedent's last name (surviving-spouse joint return, or a claimant filing) or "EST OF" before it when a personal representative files. A surviving spouse filing a joint return signs on the decedent's signature line as "Filing as surviving spouse" and does NOT file MI-1310. Anyone else claiming the refund — personal representative or other claimant — must include Form MI-1310 (Claim for Refund Due a Deceased Taxpayer), with a copy of the court certificate (Letters of Authority) if court-appointed, or an authentic copy of the death certificate if claiming without court appointment.

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File estate income tax returnNot required

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).).

Tax Clearance Not Required

No tax clearance or death-tax waiver is required to distribute an estate. Michigan's estate tax is inert (MCL 205.232 pick-up tax; see below) and MCL 205.235 ties any Michigan estate tax return to a required federal estate tax return. Form 5156 (Request for Tax Clearance Certificate or Tax Status Letter) is a BUSINESS-tax instrument — it is filed to learn a business's total tax liability, to sell all or part of a business, or to dissolve/withdraw a corporation — and does not apply to decedents' estates.

This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

Frequently Asked Questions

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

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

No. No tax clearance or death-tax waiver is required to distribute an estate. Michigan's estate tax is inert (MCL 205.232 pick-up tax; see below) and MCL 205.235 ties any Michigan estate tax return to a required federal estate tax return. Form 5156 (Request for Tax Clearance Certificate or Tax Status Letter) is a BUSINESS-tax instrument — it is filed to learn a business's total tax liability, to sell all or part of a business, or to dissolve/withdraw a corporation — and does not apply to decedents' estates. All tax obligations must be satisfied before making final distributions.

Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706).

The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Michigan estate settlement plan covers all filing responsibilities in order.

No. Michigan does not impose a state estate tax or inheritance tax. The primary tax filings after death are income tax related (final return and, if applicable, estate income tax return). See how Michigan compares with the death tax calculator.

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.

Michigan does not impose a state estate tax or inheritance tax. The primary 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 estate settlement plan for Michigan includes all filing dates so nothing is overlooked.