If you have questions about either the estate tax or inheritance tax, call (517) 636-4486. Form 1041 is an income tax return, the same as an individual or business would file but for a decedent's estate or a trust.The estate must obtain a separate Employer Identification Number (EIN) from the IRS. There is no estate tax in Michigan. No matter the size of your estate, you won't owe money to the Wolverine State. Generally, the estate tax return is due nine months after the date of death. A six month extension is available if requested prior to the due date. Michigan does not have a state estate tax or inheritance tax. As such, residents of Michigan only need to plan for the federal estate tax. File the final income tax returns of a deceased person for current and prior years, pay any balance due and claim the refund.