Form MI-1041 at a glance
What it is: Form MI-1041 is the 2025 Michigan Fiduciary Income Tax Return of the Michigan Department of Treasury.
Where and when to file: WITHOUT PAYMENT: Mail return to: Michigan Department of Treasury P.O. Box 30058 Lansing, MI 48909.
A filled-in Form MI-1041 example: a resident trust owes tax
How to fill out Form MI-1041, box by box
Part 1: Name and identification, boxes 1 to 3
Box 1 is for 2025, or taxable year beginning and ending, in MM-DD-YYYY.
Enter the Name of Estate or Trust in box 2 and the Federal Employer Identification Number (FEIN) in box 3.
Boxes 6 and 7, Residency Status of Estate or Trust and Date Trust Was Created
In box 6, Residency Status of Estate or Trust, check a. Resident Estate, b. Nonresident Estate, c. Resident Trust or d. Nonresident Trust. If you check box “b” or box “d,” you must complete and include MI-1041 Schedule NR.
Enter the Date Trust Was Created (MM-DD-YYYY) in box 7.
Part 2 and credits: Income, adjustments and nonrefundable credits, lines 8 to 16
Include a copy of your U.S. Form 1041 and supporting schedules.
8. Federal taxable income of fiduciary (from U.S. Form 1041 or U.S. Form 990-T). 9. Federal taxable income of Electing Small Business Trust (see instructions). 10. Fiduciary's share of Michigan net adjustments (from Schedule 3, line 42, column C, or Schedule 1, line 40). 11. Capital gain or (loss) adjustment for resident estates or trusts (from MI-1041D, line 21). 12. Taxable income. Combine lines 8 through 11 or enter amount from MI-1041 Schedule NR, line 28. 13. Tax. Multiply line 12 by 4.25% (0.0425). If line 12 is a negative number, enter “0” on line 13. Lines 14 to 16 are in PART 3: CREDITS AND PAYMENTS, which has an Amount column (14a, 15a) and a Credit column (14b, 15b). 14. Income tax paid to another state (include copy of return). 15. Michigan Historic Preservation Tax Credit. 16. Total nonrefundable credits. Add 14b and 15b.
Part 3: Credits and payments, lines 17 to 24
17. Income tax. Subtract line 16 from line 13. If line 16 is greater than 13, enter “0”. 18. Michigan Historic Preservation Tax Credit (refundable). 19. Credit for allocated share of tax paid by an electing flow-through entity (see instructions). 20. Income tax withheld (include MI-1041 Schedule W). 21. Michigan estimated tax and extension payments. 22. 2024 overpayments credited to 2025.
On line 24, enter Total Refundable Credits and Payments: Add lines 18 through 23.
Part 4: Tax due or refund, lines 25 to 28
If line 24 is less than line 17 enter TAX DUE on line 25. Include interest and penalty if applicable.
If line 24 is greater than line 17, enter overpayment on line 26.
If you enter an amount on line 26, enter on line 27 the Amount of line 26 to be credited to your 2026 fiduciary return.
If line 24 is greater than line 17, enter REFUND on line 28: Subtract line 27 from line 26.
Signing and the pages that must be included
Fiduciary Certification: “I declare under penalty of perjury that the information in this return and attachments is true and complete to the best of my knowledge.”
Sign on the Signature of Fiduciary or Officer Representing Fiduciary line and fill in the Date.
This form cannot be processed if page 2 is not completed and included.
This form cannot be processed if page 3 is not completed and included.
More rules for Form MI-1041
Type or print in blue or black ink.
If the return is amended, check Amended return. If it is the final return, check Final return.
If your situation is different
You are filing an amended return
If filing an amended return, complete this section. Show computations in detail and include a copy of the amended U.S. Form 1041 and all supporting schedules.
Deposit your refund directly to your financial institution
Deposit your refund directly to your financial institution! See instructions and complete a. Routing Transit Number, b. Account Number and c. Type of Account: 1. Checking or 2. Savings.
The check is payable to “State of Michigan”
Make check payable to “State of Michigan” and write the estate's or trust's FEIN and “2025 MI-1041” on the front of the check.
Common questions about Form MI-1041
Is there a deadline?
This return is due April 15, 2026, or on the 15th day of the fourth month after the close of the tax year.
Where do I file it?
WITHOUT PAYMENT: Mail return to: Michigan Department of Treasury P.O. Box 30058 Lansing, MI 48909. WITH PAYMENT: Pay amount on line 25. Mail check and return to: Michigan Department of Treasury Department 781041 P.O. Box 78000 Detroit, MI 48278.
Is there a penalty?
Penalty and interest apply for failure to file.
Sources
[1] Form MI-1041 (Rev. 10-25), 2025 Michigan Fiduciary Income Tax Return, Michigan Department of Treasury (the Official source link on this page).