Michigan Form MI-1310 is a one-page Department of Treasury form used to claim an income tax refund owed to a taxpayer who has died. You attach it to the deceased person’s final MI-1040 return, or submit it on its own if Treasury has already issued a refund check in the deceased’s name. One exception matters before you download anything: a surviving spouse filing a joint return with the deceased does not file this form at all. The joint return itself entitles you to the refund.1Michigan Department of Treasury. Claim for Refund Due a Deceased Taxpayer MI-1310
Who Should File MI-1310
Two kinds of claimants use the form:
- A court-appointed personal representative — an executor or administrator formally appointed through Michigan probate court. You answer “Yes” to Question 1 and attach your Letters of Authority.
- Anyone else claiming the refund who is neither the surviving spouse nor a court-appointed representative. This often applies when the estate is small enough that no one petitioned for formal probate. You work through Questions 2 and 3 and attach a death certificate.1Michigan Department of Treasury. Claim for Refund Due a Deceased Taxpayer MI-1310
Michigan’s simplified small-estate procedure is available when the estate is valued at $50,000 or less after funeral and burial expenses, which is one common reason a family member ends up filing MI-1310 without Letters of Authority.2Michigan Legislature. Michigan Compiled Laws 700.3982 – Court Order Distributing Small Estates
Documents to Gather First
The most common reason Treasury sends a claim back is a missing attachment. What you need depends on your role:
- Court-appointed personal representative: a copy of the entire court certificate, both Pages 1 and 2 of the Letters of Authority. Treasury will not accept a will, a power of attorney, or conservator or guardianship papers as a substitute.1Michigan Department of Treasury. Claim for Refund Due a Deceased Taxpayer MI-1310
- Any other claimant: an authentic copy of the death certificate.
Have the deceased taxpayer’s full legal name, Social Security number, and exact date of death as shown on the death certificate. Have your own Social Security number and current mailing address ready for the claimant section. Treasury specifically warns that the Authorized Representative Declaration (Form 151) is not the right form for a deceased taxpayer and should not be used in place of MI-1310.3Michigan Department of Treasury. What Must Be Included With a Return and/or Credit Filed on Behalf of a Deceased Taxpayer
Completing the Form
The MI-1310 PDF is available on the Michigan Department of Treasury’s website under individual income tax forms. If you print and fill it by hand, use blue or black ink.
The Header
Enter the deceased taxpayer’s name, full Social Security number, and date of death in MM-DD-YYYY format. Below that, fill in your own name and identifying information as the claimant. Verify the Social Security numbers digit by digit. A transposition here is enough for Treasury to reject the form because it cannot match the claim to the correct tax account.
The Three Questions
The questions form a decision tree. Answer them in order and stop when the answer resolves your situation.
- Question 1. Are you the court-appointed personal representative? If yes, check “Yes” and attach both pages of your Letters of Authority. You are finished with the questions. If no, continue.
- Question 2. Will you, or someone else, petition the court for Letters of Authority? If yes, Treasury cannot issue the refund until a court certificate showing the appointment is submitted. In practice, the claim sits on hold until probate catches up. If no, continue.
- Question 3. Do you certify that you will distribute the refund according to the law of the state where the deceased was a resident? You must answer “Yes” and attach an authentic copy of the death certificate. Without that certification, Treasury cannot pay the refund to you.1Michigan Department of Treasury. Claim for Refund Due a Deceased Taxpayer MI-1310
Sign and date the form at the bottom. An unsigned MI-1310 comes back unprocessed, and a surprising number of claims stall here.
Submitting the Form With the Final Return
You have two ways to get MI-1310 to Treasury.
Some tax software supports e-filing the MI-1310 as a PDF attachment with the MI-1040, along with the death certificate or Letters of Authority. Check your software before assuming you have to mail anything. E-filed submissions are processed faster than paper.3Michigan Department of Treasury. What Must Be Included With a Return and/or Credit Filed on Behalf of a Deceased Taxpayer
If you’re paper filing, attach the MI-1310 directly behind the final MI-1040 and mail them together to Michigan Department of Treasury, Lansing, MI 48922.4Michigan Department of Treasury. Contact Us
If a Check Was Already Issued in the Deceased’s Name
A refund check payable to a deceased individual cannot be deposited or cashed. To get a replacement, write “VOID” across the face of the original check. Mail the voided check together with a completed MI-1310 and the appropriate attachment (Letters of Authority or death certificate) to a different address than the return-filing one:
Michigan Department of Treasury
Office of Financial Services
P.O. Box 30788
Lansing, MI 48909
Treasury estimates 60 to 90 days to review a check reissue request. If something is off in the paperwork, they send a letter asking for clarification rather than denying the claim outright.5Michigan Department of Treasury. Deceased Taxpayers
Checking on the Refund
Michigan’s “Where’s My Refund?” tool on the Treasury eServices site tracks individual income tax refunds. Wait four to six weeks after an e-file acceptance confirmation, or six to eight weeks after mailing a paper return, before checking.6Michigan Department of Treasury. Where’s My Refund? Claims that go through the Office of Financial Services for check reissue may not appear in the standard tracker, since that workflow is handled separately.
How Long You Have to File
The right to claim a refund does not stay open indefinitely. Michigan’s deadline is tied to the statute of limitations in the Michigan Revenue Act.7Michigan Legislature. Michigan Compiled Laws 205.30 Once that window closes, the overpayment is forfeited regardless of how clean the documentation is. Filing the deceased taxpayer’s final MI-1040 as soon as practical after death is the best way to protect the estate’s claim.
Federal Refunds Are Separate
MI-1310 covers only the Michigan state refund. If the deceased is also owed a federal refund, that is claimed on IRS Form 1310, which has its own rules and its own attachments.8Internal Revenue Service. Form 1310 – Statement of Person Claiming Refund Due a Deceased Taxpayer Don’t rely on filing one form to cover the other.