MI risk area
Tax exposure in Michigan
State estate or inheritance tax rules and how they interact with federal thresholds.
Michigan does not impose a state estate tax or inheritance tax.
Does the state impose an estate or inheritance tax?Who is exempt or receives preferential treatment?How does federal tax interact with state rules?
At a glance
Key takeaways
- No Michigan estate tax.
- No Michigan inheritance tax.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Questions to consider
Questions this risk area helps you evaluate in Michigan
- Does the state impose an estate or inheritance tax?
- Who is exempt or receives preferential treatment?
- How does federal tax interact with state rules?
State overview
Michigan does not impose a state estate tax or inheritance tax.
- No Michigan estate tax.
- No Michigan inheritance tax.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Sources
Risk sources
- IRS inflation adjustments for tax year 2026
Use for the current federal estate tax basic exclusion amount.
- IRS Instructions for Form 706 (United States Estate Tax Return)
Defines filing requirements and federal estate tax framework.
- Tax Foundation - State estate and inheritance taxes
Current list of states with estate or inheritance taxes.
National sources provide baseline context; state statutes and court rules control in Michigan.