Michigan Probate Checklist: Step-by-Step Estate Administration Guide

Most executors—Michigan law calls them Personal Representatives—learn the probate process the hard way: by missing a deadline, filing the wrong form first, or paying a creditor they weren't legally required to pay yet. The county probate clerk will hand you a stack of SCAO forms and tell you nothing about which one comes first or what happens if you skip a step.

This checklist maps the entire Michigan probate administration process in the order you actually need to do it, with the real deadlines embedded in the Estates and Protected Individuals Code (EPIC).

Before You Open the Estate: Triage Checklist

Before filing anything with the court, determine which pathway applies. This decision drives everything that follows.

Gather these immediately:

• Certified death certificate (order at least 8-10 copies — county clerks charge $20–$24 for the first copy; MDHHS charges $34)
• Original Last Will and Testament (if one exists)
• List of all assets solely in the decedent's name

Categorize every asset as probate or non-probate:

• Non-probate (no court required): joint bank accounts with survivorship rights, life insurance with named beneficiaries, retirement accounts with named beneficiaries, real property held via Lady Bird Deed or joint tenancy
• Probate: accounts in the decedent's name alone, real estate titled solely in their name without a beneficiary deed, personal property without a transfer mechanism

Calculate the total probate estate value. For deaths occurring in 2026, if the total falls at or below $53,000 (net of up to $264,000 in real estate liens), you qualify for a small estate shortcut. If it exceeds $53,000, you need full estate administration.

Small Estate Track (Under $53,000)

If the estate qualifies, you have two options depending on whether real property is involved.

No real property — Transfer by Affidavit (PC 598):

• Wait 28 days from the date of death (MCL 700.3983 — this is mandatory, not optional)
• Execute an Affidavit of Decedent Successor before a notary
• Present directly to banks, transfer agents, or debtors — no court filing required
• Affirm that total estate value is at or below $53,000 and no probate application is pending

Real property included — Petition and Order for Assignment (PC 556):

• File the PC 556 petition with the county probate court
• Attach a certified death certificate and proof of funeral expenses paid (or bill if outstanding)
• Pay the $25 filing fee plus the statutory inventory fee
• Court issues an order directly assigning property to the person who paid funeral expenses (up to that amount) and distributing the remainder to heirs

For the full calculation and step-by-step instructions on the PC 556 process, the Michigan Probate Process Guide walks you through it with worked examples.

Full Estate Administration Track (Over $53,000)

If the estate requires formal or informal probate, this is the chronological checklist.

Phase 1: Opening the Estate (Week 1–2)

• [ ] Locate the original will and safeguard it
• [ ] Notify Social Security Administration of the death (funeral home often initiates this — verify it happened)
• [ ] Notify Michigan public pension systems if the decedent was a retired public employee (MPSERS or municipal board)
• [ ] Freeze estate assets — open an estate bank account to receive incoming funds
• [ ] Determine whether Informal or Formal Probate applies (see below)

For Informal Probate (no disputes, original will available):

• File Application for Informal Probate (PC 558) with the county Probate Register
• File Testimony to Identify Heirs (PC 565) and Protected Personal Identifying Information (MC 97)
• Serve Notice of Intent to Request Informal Appointment (PC 557) on anyone with equal or prior right to serve as Personal Representative
• Pay the $175 filing fee
• Register issues a Register's Statement (PC 568) admitting the will
• File Acceptance of Appointment (PC 571)
• Receive Letters of Authority (PC 572) — your legal credential to act for the estate

For Formal Probate (contested will, missing original, family disputes):

• File Petition for Probate (PC 559) — this goes before a judge, not just the Register
• Serve Notice of Hearing (PC 562) on all interested parties
• File Proof of Service (PC 564)
• Attend the court hearing; judge issues Order of Formal Proceedings (PC 569)

Phase 2: Inventory and Notification (Within 14–91 Days)

• [ ] Within 14 days of appointment: Serve Notice of Appointment and Duties of Personal Representative (PC 573) on all interested persons
• [ ] Within 91 days of receiving Letters of Authority: Complete and submit Inventory (PC 577) to the court
  • Value all probate assets at fair market value as of the exact date of death
  • For real estate: use twice the State Equalized Value from tax bills or a formal appraisal
  • Deduct mortgage balances from real property value when calculating the court inventory fee (but a negative value cannot offset other assets)
  • Pay the mandatory SCAO Inventory Fee to the court (calculated on a sliding scale under MCL 600.871)

Inventory fee quick reference (2026):

• $25,000 estate: approximately $144
• $100,000 estate: approximately $362
• $300,000 estate: approximately $612

Phase 3: Creditor Claims (Months 2–5)

• [ ] Publish Notice to Creditors (PC 574) in a local legal newspaper — this starts the 4-month creditor claim window. Publication costs range from $80 in rural counties to $175 in urban centers (Detroit Legal News charges $116.95).
• [ ] Directly notify all known creditors within 4 months of publication, or within 28 days of discovering a creditor
• [ ] Do NOT pay general unsecured creditors (credit cards, medical bills) before claiming family statutory allowances
• [ ] Assert priority allowances for the surviving spouse/family first:
  • Homestead Allowance: $30,000 (MCL 700.2402)
  • Exempt Property Allowance: up to approximately $15,000 in vehicles and household goods (MCL 700.2404)
  • Family Allowance: reasonable maintenance amount during administration (MCL 700.2403)
• [ ] Review and accept or reject creditor claims as they arrive
• [ ] If Medicaid was used for long-term care after age 55: Do not distribute funds until MDHHS files or declines a recovery claim. MDHHS defers recovery if a surviving spouse is alive or a qualifying disabled child survives.

Phase 4: Tax Clearances (Months 4–12)

• [ ] File the decedent's final personal income tax returns (federal and Michigan)
• [ ] If the estate generates income during administration (rental income, dividends, capital gains from asset sales): file a Michigan Fiduciary Income Tax Return (Form MI-1041). File quarterly estimated vouchers (MI-1041ES) if tax liability is expected.
• [ ] Request a Tax Clearance Certificate (Form 5156) from the Michigan Department of Treasury before making final distributions — this shields you from personal liability for audited tax deficiencies
• [ ] Note: Michigan has no state estate tax and no state inheritance tax. The federal estate tax exemption sits at $15 million per individual in 2026 — this affects almost no Michigan estates.

Phase 5: Closing the Estate

• [ ] Confirm the estate has been open for at least 5 months (the mandatory creditor window)
• [ ] Confirm the inventory fee is paid in full
• [ ] Confirm all legitimate creditor claims are paid or formally barred
• [ ] Distribute remaining assets to heirs according to the will or Michigan intestate succession law
• [ ] File Sworn Statement to Close Unsupervised Administration (PC 591)
  • This document attests the estate is fully and lawfully administered
  • Triggers a final 28-day window for heir objections
  • Upon expiration with no objections, your appointment terminates and the estate is sealed

If the estate is still open after 1 year: File Notice of Continued Administration (PC 587) within 28 days of the one-year anniversary of your appointment, explaining the delay.

Non-Probate Assets: Parallel Track

Run these simultaneously with the court process — they don't require probate court but have their own deadlines.

Vehicles and watercraft:

• If no formal probate is open, use the TR-40 form suite (replaced TR-29 in 2026) at the Secretary of State
• TR-40a: Certification from the heir (surviving spouse or next-of-kin)
• TR-40b: Certification of No Interest (for heirs who waive their claim)
• TR-40c: Direct transfer to a third-party purchaser
• Vehicle transfer cap: $100,000 aggregate value. Watercraft cap: $300,000.
• If the estate is already in formal or informal probate, use Letters of Authority to transfer instead

Real property via Lady Bird Deed:

• Record a certified death certificate with the county Register of Deeds ($30 flat fee under MCL 600.2567, most counties)
• File Property Transfer Affidavit (Form L-4260) with the local city or township assessor within 45 days of the transfer
• This is required by Public Act 415 of 1994 — failure results in penalties and may trigger property tax uncapping

Common Checklist Mistakes

Paying creditors before claiming allowances. The statutory family allowances under MCL 700.2402–2404 come off the top before any unsecured creditors — including medical bills and credit card debt — are entitled to a dime. Many executors write checks to creditors first and then discover there's nothing left for the family.

Missing the 91-day inventory deadline. The PC 577 inventory must be filed within 91 days of receiving your Letters of Authority, not 91 days from death. Miss this and you risk judicial sanctions and personal liability.

Distributing assets before tax clearance. If the estate owes back taxes and you've already distributed the assets to heirs, you're personally on the hook. Request Form 5156 before the final distribution.

Using a Power of Attorney after death. A Durable POA is extinguished the moment the principal dies. Any financial transaction made after death using a POA is legally unauthorized, regardless of what the bank may have processed.

The Michigan Probate Process Guide includes a fillable version of this checklist, the complete inventory fee calculator for Michigan's sliding scale, line-by-line instructions for each SCAO form, and worked examples for small and full estate tracks.

See more Michigan guides →