MI-1041: Fiduciary Income Tax Return (2025)
Michigan · Michigan Treasury · Used for tax years 2025
Form MI-1041 is Michigan’s 2025 Fiduciary Income Tax Return for estates and trusts. It reports taxable income, Michigan adjustments, credits and payments to calculate tax due or a refund, and includes schedules for beneficiary information and allocations.
When it's due
For tax year 2025, Form MI-1041 is due April 15, 2026, or on the 15th day of the fourth month after the close of the tax year.
What you'll need
Have the following information and documents ready:
- The estate’s or trust’s name and Federal Employer Identification Number (FEIN), plus the fiduciary’s name, title and address.
- For an estate: county, probate file number and date of death. For a trust: the date it was created.
- A copy of U.S. Form 1041 and supporting schedules to include with the return.
- Records of Michigan withholding, estimated tax and extension payments, and any 2024 overpayment credited to 2025.
Include these additional items when applicable:
- MI-1041 Schedule NR if the estate or trust is a nonresident.
- A copy of the other state’s return when claiming credit for income tax paid to that state.
- MI-1041 Schedule W when reporting income tax withheld.
- Supporting documentation for “Other” additions or subtractions on Schedule 1.
- Beneficiary names, residency status, addresses, and Social Security numbers or FEINs for Schedule 2.
- Form 5680, the Michigan Fiduciary Income Tax Information Continuation Schedule, if additional space is needed for Schedules 2, 3 or 4.
- For an amended return, a copy of the amended U.S. Form 1041 and all supporting schedules.
How to file
Type or print in blue or black ink. Complete and include all three pages, and complete Schedules 2, 3 and 4 as applicable. The fiduciary or officer representing the fiduciary must sign and date the certification.
Without payment, mail the return to:
Michigan Department of Treasury
P.O. Box 30058
Lansing, MI 48909
With payment, pay the amount on line 25 and mail the check and return to:
Michigan Department of Treasury
Department 781041
P.O. Box 78000
Detroit, MI 48278
Make the check payable to “State of Michigan”. Write the estate’s or trust’s FEIN and “2025 MI-1041” on the front of the check.
Common mistakes
- Leaving out pages 2 or 3. The form says it cannot be processed unless those pages are completed and included. Complete the schedules on page 3 as applicable.
- Omitting Schedule NR for a nonresident estate or trust. Checking box 6b or 6d requires completing and including MI-1041 Schedule NR.
- Completing line 23 on an original return. Line 23 is for 2025 amended returns only. Original returns should skip to line 24.
- Completing Schedule 3 without Schedule 1 adjustments. Complete Schedule 3 only if adjustments were entered on Schedule 1.
- Missing Schedule 4 when required. Resident and nonresident estates and trusts must complete it if capital gains or losses were distributed to beneficiaries and Form MI-1041D was filed.
- Leaving out the explanation for an amended return. Explain changes to income, deductions and credits, show detailed computations, and include the amended U.S. Form 1041 and all supporting schedules.
Questions people ask
What tax rate does the 2025 form use?
Line 13 multiplies taxable income on line 12 by 4.25% (0.0425). If line 12 is negative, enter zero on line 13.
Can I receive my refund by direct deposit?
Yes. Complete the direct deposit section with the routing transit number, account number, and account type: checking or savings.
Can I apply an overpayment to next year’s return?
Yes. On line 27, enter the amount of the line 26 overpayment you want credited to your 2026 fiduciary return. Subtract line 27 from line 26 to calculate the refund on line 28.
How do I authorize Treasury to discuss my return with my preparer?
Check the authorization box in the certification area on page 2.