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Filing for a Deceased Person
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If a person eligible for a Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund died during the year, their surviving spouse may apply for the refund. If there is no surviving spouse, a dependent may apply for the refund.
No one other than a surviving spouse or dependent may claim the refund. However, if an individual receives a refund check but did not deposit it prior to their death, their personal representative may deposit it. In this case, the check is considered part of the estate.
What if I am a surviving spouse?
| If | Then |
|---|---|
| Your spouse died during the year | Apply for the refund in your own name by filing Form M1PR, Homestead Credit Refund (for Homeowners) and Renter's Property Tax Refund. Report your income for the full year and your spouse’s income up to the date of death. |
| Your spouse died the following year but before applying for the property tax refund | Apply for the refund in both of your names by filing Form M1PR. Print "DECD” and the date of death after your spouse’s name. Enclose a copy of your spouse’s death certificate. |
| You and your spouse lived had separate residences during the year your spouse was alive | You may apply for your deceased spouse’s refund by filing a separate Form M1PR on their behalf. For more detailed instructions, see Income Tax Fact Sheet 9 – Filing on Behalf of a Deceased Taxpayer. |
What if I am a dependent?
Apply for the refund in the decedent’s name by filing Form M1PR. Print “DECD” and the date of death after their name. Enclose a copy of the death certificate and a completed Form M23, Claim for a Refund for a Deceased Taxpayer.
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