MI-1310: Claim for Refund Due a Deceased Taxpayer (Revision 2025-06)
Michigan · Michigan Treasury · Used for tax years 2024, 2025, 2026
Michigan Form MI-1310 is used to claim a refund of taxes overpaid or a credit due on behalf of a deceased taxpayer. It identifies the deceased taxpayer and claimant and requests information about the claimant’s authority to receive or distribute the refund.
Who files this form
File MI-1310 to claim a refund for a deceased taxpayer.
If you are the deceased taxpayer’s surviving spouse filing a joint return, do not file this form. If you are not a surviving spouse, include MI-1310 and the requested documents with your MI-1040 return or credit form(s).
What you'll need
The documents you need depend on your answers on the form:
- Court-appointed personal representative: Include a copy of the entire court certificate verifying your appointment, including pages 1 and 2 of Letters of Authority, as applicable. Do not include a will, power of attorney, or conservator/guardianship papers.
- You or someone else will petition the court: 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.
- You answer yes to line 3: Include an authentic copy of the death certificate.
Have the information requested on the form ready, including the tax year’s beginning and ending dates, the deceased taxpayer’s name, date of death and home address at death, the full Social Security number, and the claimant’s name, address and daytime telephone number.
How to file
- Type or print in blue or black ink.
- Enter the requested taxpayer and claimant information. Use MM-DD-YYYY for the tax year’s beginning and ending dates and the date of death.
- Answer the questions about court appointment, plans to petition the court, and distribution of the refund. Follow the directions for your answers and include the required documents.
- Sign and date the certification and provide your daytime telephone number.
- If you are not a surviving spouse, include the completed form and requested documents with your MI-1040 return or credit form(s).
Some e-file software products may allow the requested documents to be included as attachments. The form does not provide a mailing address.
When filing a Michigan income tax return or credit for the deceased taxpayer, use your address, not the deceased taxpayer’s address.
Common mistakes
- Filing MI-1310 when you are the surviving spouse filing a joint return. The form says not to file it in that situation.
- Leaving the form incomplete or unsigned. The refund cannot be issued to the claimant until the form is completed and signed.
- Using the deceased taxpayer’s address on the income tax return or credit instead of your own.
- Sending only part of the court certificate. Include the entire certificate verifying your appointment.
- Sending a will, power of attorney, or conservator/guardianship papers. The form specifically says not to include these.
- Omitting the authentic copy of the death certificate when answering yes to line 3.
Questions people ask
Do I need MI-1310 if I am a surviving spouse filing jointly?
No. The form says surviving spouses filing a joint return should not file MI-1310.
Can the refund be issued while court appointment documents are pending?
If you or someone else will petition the court, the refund cannot be issued until you submit a court certificate showing your appointment or other evidence of your entitlement under state law to receive the refund.
What am I certifying on line 3?
You are certifying that you will distribute the refund according to the law of the state where the deceased taxpayer was a resident. If you answer yes, include an authentic copy of the death certificate. If you answer no, the refund cannot be paid to you.
Can I attach the required documents electronically?
Some e-file software products may allow you to include the requested documents as attachments, when applicable.