State Fiduciary Income Tax

Michigan Form MI-1041: The Michigan Fiduciary Income Tax Return

Estates and trusts connected to Michigan file Form MI-1041 with Treasury — on top of, not instead of, the federal Form 1041. Here is who must file, the deadlines, the rates, and the Michigan-specific rules that differ from federal.

E-File the Federal 1041Federal Form 1041 Guide

Quick Answer

Form MI-1041 is Michigan’s fiduciary income tax return, filed with Treasury. Due: April 15, or the 15th day of the 4th month after a fiscal year ends. Tax: Michigan's flat 4.25% income tax rate. It is filed in addition to the federal Form 1041 — prepare the federal return first, then the state return that builds on it.

Form MI-1041 at a glance

ReturnForm MI-1041 — Michigan Fiduciary Income Tax Return
Filed withMichigan Department of Treasury
Who must fileThe fiduciary of an estate or trust that was required to file a federal Form 1041 (or 990-T), or that had Michigan-taxable income not taxed on the federal return.
Due dateApril 15, or the 15th day of the 4th month after a fiscal year ends.
ExtensionSend a copy of the federal extension with payment of the estimated Michigan liability, and Treasury extends the MI-1041 to the federal extended date. Filing only — the tax is still due in April.
Tax rateMichigan's flat 4.25% income tax rate.
E-filingMI-1041 e-files for the current and two prior years; preparers completing 11 or more fiduciary returns must e-file all eligible returns.

What makes Michigan different

  • Michigan’s extension rides on the federal one but is not automatic — Treasury expects the federal extension copy plus payment of the estimated Michigan tax to grant the extended date.
  • Michigan has a preparer e-file mandate specifically for fiduciary returns: 11 or more MI-1041s in a year and paper is no longer an option for eligible returns.

The federal return comes first

Form MI-1041 does not replace the federal filing — an estate or trust that meets the federal thresholds ($600 of gross income, any taxable income for a trust, or a nonresident alien beneficiary) files the federal Form 1041 with the IRS and then the Michigan return with Treasury, which generally starts from the federal figures. The practical workflow: finish the federal 1041 and its Schedule K-1s, then carry the numbers into Form MI-1041. Our federal Form 1041 guide covers the thresholds, deadlines, and elections, and the Schedule K-1 guide explains what beneficiaries do with their share.

Start with the federal Form 1041

Prepare and e-file the federal fiduciary return through the IRS MeF system with an electronic acknowledgment — the foundation the Michigan return builds on.

E-File the Federal 1041

Michigan fiduciary tax FAQs

Who must file Michigan Form MI-1041?
The fiduciary of an estate or trust that was required to file a federal Form 1041 (or 990-T), or that had Michigan-taxable income not taxed on the federal return.
When is Form MI-1041 due?
April 15, or the 15th day of the 4th month after a fiscal year ends. Extension: Send a copy of the federal extension with payment of the estimated Michigan liability, and Treasury extends the MI-1041 to the federal extended date. Filing only — the tax is still due in April.
What is the Michigan fiduciary tax rate?
Michigan's flat 4.25% income tax rate. Rates and thresholds change — verify against the current Form MI-1041 instructions from Michigan Department of Treasury before computing.
Do I still file the federal Form 1041 if I file Form MI-1041?
Yes — they are separate obligations. The federal Form 1041 goes to the IRS under the federal $600 gross-income (or any-taxable-income) thresholds, and Form MI-1041 goes to Treasury under Michigan's own rules. Most fiduciaries prepare the federal return first, since the state return typically starts from federal amounts.
Is the Michigan extension automatic if I have a federal 7004?
Not by itself. Michigan grants the extended (federal) due date when you request it with a copy of the federal extension and payment of the estimated Michigan tax. Skip the payment and the extension can be denied — and interest runs from April regardless.

Other state fiduciary guides

Virginia Form 770 · Massachusetts Form 2 · Maryland Form 504 · California Form 541 · New York Form IT-205 · Pennsylvania Form PA-41 · all states

Disclaimer: State filing thresholds, rates, and extension rules change — verify current requirements in the Form MI-1041 instructions published by Michigan Department of Treasury before filing. This page is general information, not tax advice. TaxFilingCenter is an IRS-authorized e-file provider for federal returns and does not provide legal or tax advice.