The Decedent's Estate Account uses the PC583 Form (PDF). Note: Please type or print neatly in black or blue ink.How to Complete Forms; Decedent's Estate Account. Directions for Completing Account Form in a Decedent Estate. If you are the claimant for a deceased taxpayer, a death certificate and a Claim for Refund Due a Deceased Taxpayer MI-1310 must be submitted with the return. File the final income tax returns of a deceased person for current and prior years, pay any balance due and claim the refund. File an estate income tax return. Completing the Withholding Tables. Lines not listed are explained on the form. The beneficiary, and not the trust or decedent's estate, pays income tax on their distributive share of income.