Michigan · Estate planning

Michigan Estate Tax and Inheritance Tax Rules

No current Michigan estate tax is imposed for post-2004 decedents: Michigan estate tax is tied to the maximum federal credit for state death taxes, and that credit was replaced by a deduction for returns filed for decedents dying in 2005 and later.

2 rules checked against governing sourcesSources checked through Jul 3, 2026Inspect the coverage gate

Answer first, sources attached

The two state transfer-tax questions to check first

State estate and inheritance taxes are separate from the federal estate tax and from income-tax consequences. Start with the current state treatment and source.

Tax on the estate

State estate tax

MCL 205.232; IRS SOI Estate Tax Study Terms and Concepts (state death tax credit replaced for 2005 and later deaths).

Verified Jul 3, 2026 · Next review by Jul 3, 2027

Tax on beneficiaries

State inheritance tax

No current Michigan inheritance tax for post-September 30, 1993 decedents; Michigan Treasury says inheritance tax remains only for inheritances from persons who died on or before September 30, 1993.

Michigan Department of Treasury, Inheritance Tax Frequently Asked Questions.

Verified Jul 3, 2026 · Next review by Jul 3, 2027

What changes the answer

The statewide rule is the starting point

Date of deathThresholds, rates, and repeal or phase-in rules are date-sensitive.
Domicile and property locationA state may treat residents and in-state property differently.
Beneficiary relationshipInheritance-tax treatment can depend on the recipient’s relationship to the decedent.
Federal and income-tax rulesFederal estate tax, basis, retirement accounts, and trust income remain separate analyses.

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This page reports source-linked state rules and review dates. It does not calculate a deadline, determine eligibility, select a procedure, value a claim, or apply law to an individual situation. Verify the cited authority, local procedure, and current law before relying on a rule.