Filing for a Deceased Person

If a person eligible for a Property Tax Refund died, these people may claim their refund:

• A spouse
• A dependent, if there is no spouse

Depending on when the person died, there are different filing requirements. For details, see the instructions for Form M1PR, Homestead Credit Refund (for Homeowners) and Renter's Property Tax Refund.

Note: If you file Form M1PR as a dependent, you must also complete and include Form M23, Claim for a Refund for a Deceased Taxpayer.

Personal Representatives

If a person dies without a spouse or dependent, a personal representative administers the estate. A personal representative cannot file the Property Tax Refund return, but they may deposit the refund check if we issued it prior to death.

Additional Information

For more details on filing for a deceased person, see Income Tax Fact Sheet 9 – Filing on Behalf of a Deceased Taxpayer.