Filing for a Deceased Person

Property Tax Refund

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

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

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

Note: If you are a dependent, you must also file 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 for a Property Tax Refund return for the deceased, but may deposit their refund check if issued 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.