Michigan Probate Process:
EPIC Informal Probate Step-by-Step Guide

Not all assets require Probate Court. Non-probate assets transfer automatically: joint tenancy property passes to the surviving owner; POD/TOD accounts transfer to named beneficiaries; life insurance and retirement accounts with named beneficiaries pass outside of probate. Only assets titled solely in the decedent's name with no beneficiary designation require probate.

If total personal property is $25,000 or less (verify current adjusted threshold), no real estate is involved, and 28 days have passed since death, consider the Small Estate Affidavit (MCL 700.3982) instead of Probate Court.

• List all assets and classify each as probate or non-probate
• Total probate personal property value (compare to MCL 700.3982 threshold)
• Determine if real estate is in the estate (requires Probate Court)
• Locate the original will — Probate Court requires the original
• Identify the named Personal Representative (testate) or prospective Administrator (intestate)

File the Application for Informal Probate and Appointment of Personal Representative (PC 558) with the county Probate Court where the deceased was domiciled. Attach the original will (testate) and a certified death certificate. Pay the filing fee ($175–$300). The Probate Court issues Letters of Authority — the legal authority to act on behalf of the estate. Request at least 6–8 certified copies; each financial institution and government agency requires its own.

• Locate the county Probate Court at courts.michigan.gov
• File Application for Informal Probate (PC 558)
• Attach original will and certified death certificate
• Pay filing fee ($175–$300)
• Receive Letters of Authority — request 6–8 certified copies
• Apply for estate EIN at irs.gov (entity type: Estate)
• Open estate bank account with Letters, EIN, and death certificate

Publish a Notice to Creditors in a newspaper of general circulation in the county once per week for three successive weeks (MCL 700.3801). The 4-month creditor period begins on the date of first publication. File proof of publication with the Probate Court. Send direct written notice to all known heirs, devisees, and known creditors. Note: creditors are also barred 1 year after the date of death regardless of whether they received notice.

• Publish Notice to Creditors in county newspaper — once per week for 3 successive weeks (MCL 700.3801)
• Record date of first publication — 4-month creditor period starts here
• File proof of publication with the Probate Court
• Send direct written notice to all known heirs, devisees, and creditors
• Do not distribute assets before the 4-month period expires

Prepare a sworn Inventory of all estate assets with estimated fair market values within 91 days of appointment. For informal probate, the Inventory does not need to be filed with the Probate Court unless the court orders it — but it must be provided to any interested person who requests a copy. A thorough Inventory is essential for managing the estate, preparing the final accounting, and making distributions to heirs.

• Prepare Inventory of all estate assets with estimated fair market values within 91 days of appointment
• Include all real property (address, legal description, estimated FMV)
• Include all personal property (financial accounts, vehicles, investments, household goods)
• Include debts owed to the decedent
• For informal probate: NOT filed with court unless ordered; provide to interested persons on request
• Obtain professional appraisals for real estate and high-value items
• Collect all estate assets into the estate bank account

After the 4-month creditor period expires, evaluate and pay valid creditor claims in the priority order set by MCL 700.3805: (1) costs of administration; (2) reasonable funeral expenses; (3) debts and taxes with federal priority; (4) reasonable medical expenses of the last illness; (5) debts and taxes with Michigan priority; (6) all other claims. Reject time-barred or invalid claims in writing.

Michigan tax obligations: File the deceased's final Michigan Form MI-1040 (flat 4.25%, due April 15). File MI-1041 (Fiduciary Income Tax) if the estate earns income. No Michigan estate tax return. No Michigan inheritance tax return.

• Wait for 4-month creditor period to expire from date of first publication
• Evaluate all creditor claims — pay valid claims in MCL 700.3805 priority order
• Reject invalid or time-barred claims in writing
• File deceased's final Michigan Form MI-1040 (flat 4.25%, due April 15)
• File Michigan Form MI-1041 (Fiduciary Income Tax) if estate earns income during administration
• File deceased's final federal Form 1040 (due April 15)
• File federal Form 1041 if estate earns $600+ in gross income
• No Michigan estate tax return required
• No Michigan inheritance tax return required

After all debts and taxes are paid, distribute estate assets to heirs according to the will or Michigan intestacy law. Obtain signed receipts from each distributee. Transfer real estate by preparing a deed, executing it before a notary, and recording it with the county Register of Deeds. Transfer vehicle titles at a Michigan Secretary of State (SOS) office.

• Distribute assets to heirs per will or Michigan intestacy law (MCL 700.2101 et seq.)
• Obtain signed receipts from each distributee
• Transfer real estate — prepare deed, execute before notary, record with county Register of Deeds
• Transfer vehicle titles at Michigan Secretary of State (SOS) office
• Close estate bank account after final distribution

After all distributions are complete, prepare and file a Closing Statement (PC 586) with the Probate Court. The Closing Statement states that the Personal Representative has fully administered the estate: all known assets have been collected, all valid claims paid, and the remaining assets have been distributed. After filing the Closing Statement, the PR is discharged unless the court opens a proceeding within 1 year. Retain estate records for at least 3 years after closing.

• Confirm all distributions are complete and all receipts collected
• Prepare and file Closing Statement (PC 586) with county Probate Court
• PR is discharged automatically after 1 year from Closing Statement filing (unless court acts)
• Retain estate records for at least 3 years after closing