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home for the aged, file MI-1040CR

bills or rent receipts. If filing as a

Amending Your Claim

to obtain the maximum credit you are

personal representative or claimant

File a new claim form and write

entitled to. The form and instructions

of deceased taxpayers for a jointly

“Amended” across the top of the form.

for filing are in the 2011 Michigan

filed return, you must attach a U.S.

You must do this within four years of

Individual Income Tax Forms and

Form 1310 or MI-1310.

Enter the

Instructions booklet.

To obtain the

the due date of your original income

names of the deceased persons in

booklet, see page 2.

tax return.

the Filer’s and Spouse’s Name fields

and the representative’s or claimant’s

Deceased Claimant’s Credit

If You Moved in 2011

name, title, and address in the

The estate of a taxpayer who died

Residents who temporarily lived

Home Address field. See “Deceased

in 2011 (or 2012 before filing a

outside Michigan may qualify for

Taxpayer Chart of Examples,” page 10,

claim) may be entitled to a credit for

a credit if Michigan remained their

examples D or E.

state of domicile. Personal belongings

2011. The surviving spouse, other

Separated and Filing a Joint

and furnishings must have remained

authorized

claimant,

personal

Return With Your Spouse

in the Michigan homestead and

representative can claim this credit.

the homestead must not have been

Use the deceased taxpayer’s Social

Your claim must be based on the tax

rented or sublet during the temporary

Security number and the personal

or rent for 12 months on only one

absence.

(See

the

definition

representative’s address. If taxpayer

home. The household income must be

domicile on page 3.)

died after December 31, 2010, enter

the combined income of both spouses

the date of death in the “Deceased

If you bought or sold your home

for the entire year.

or moved during 2011, you must

Taxpayers” box on the bottom of

Filing Separate Federal and

prorate your taxes. Complete lines 31

MI-1040CR-2, page 2.

State Returns and Maintaining

through 41 to determine taxes that can

The surviving spouse may file a joint

Separate Homesteads

be claimed for credit. Use only the

claim with the deceased. Enter both

taxes levied in 2011 on each Michigan

You may each claim a credit. Each

names and Social Security numbers on

homestead, then prorate those taxes

credit is based on the individual taxes

the form, and write “DECD” after the

based on the days of occupancy. Do

or rent and individual income for each

deceased’s name. Sign the return and

not include taxes on out-of-state

person.

write “filing as surviving spouse” in

property.

the deceased’s signature block. Enter

Separated or Divorced in 2011

Married During 2011

the date of death in the “Deceased

Figure your credit based on the

Taxpayers” box on the bottom of page

Complete lines 31 through 41 to

2. Include the deceased’s income in

taxes

you

paid

together

before

prorate taxes for the period of time

your separation plus taxes you paid

household income. See the “Deceased

each spouse occupied his or her

individually after your separation.

Taxpayer Chart of Examples,” page

home. Complete lines 42 through 53

Attach a schedule showing your

10, example A.

if one spouse rented part of the year.

computation.

Combine each spouse’s share of taxes

If filing as a personal representative

or rent for the period of time he or she

Example: Bob and Susan separated

or claimant to the refund of a single

lived in separate homesteads. Then

on October 2, 2011. The annual taxes

deceased taxpayer, you must attach

add the prorated share of taxes or

on the home they owned were $1,860.

U.S. Form 1310 or Michigan Claim

rent for the time you lived together in

Susan continued to live in the home,

for Refund Due a Deceased Taxpayer

your marital home. Write “Married in

and Bob moved to an apartment on

(MI-1310). Enter the deceased’s name

2011” and the date of your marriage

October 2 and paid $350 per month

in the Filer’s Name fields and the

next to line 41. This applies only to

rent for the rest of the year. Susan

representative’s or claimant’s name

homes located in Michigan and to

earned $20,000 and Bob earned

and title in the Home Address field.

couples who married during 2011.

$25,000. They lived together for 274

See the “Deceased Taxpayer Chart

Part-year Residents

days.

of Examples,” page 10, examples B

or C. A claimant must prorate to the

Step 1: Calculate the prorated income

If you lived in Michigan at least six

date of death as noted in the following

for each spouse for the 274 days they

months during the year, you may be

paragraph.

lived together. Divide each spouse’s

entitled to a partial credit. You must

include all income received while

total income by 365 days, then

personal

representative

The

a Michigan resident in household

multiply that figure by 274.

claimant claiming a credit for a

income. Complete lines 31 through

single deceased person or on a jointly

Susan ($20,000/365) x 274 = $15,014

41 to determine the taxes eligible to be

filed credit if both filers became

Bob

($25,000/365) x 274 = $18,767

claimed for credit on your Michigan

deceased during the 2011 tax year

homestead.

See page 19 of the

Step 2: Add both prorated incomes

must prorate taxes to the date of

MI-1040 booklet.

together to determine the total

death.

Complete lines 33 through

income for the time they lived

Residents of Nursing Homes

41 to prorate the property taxes or

together.

and Other Adult Care Homes

lines 42 through 53 if taxpayer paid

rent. Annualize household income.

$15,014 + $18,767 = $33,781

If you are a resident of a nursing

(See the instructions for line 30 on

home, adult foster care home, or

page 8.) Attach a copy of the tax

Instructions For Form Mi-1040cr-2 - Michigan Homestead Property Tax Credit Claim For Veterans And Blind People Page 6

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