Michigan · Probate Guide 2025

File Probate in Michigan Yourself

Michigan uses EPIC (Estates and Protected Individuals Code) — a UPC-based system with informal probate, $25,000 small estate affidavit (28-day wait), 4-month creditor period, no estate tax, no inheritance tax.

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Michigan probate attorneys typically charge $3,000–$7,000+. Filing yourself saves all of that.
Small Estate
$25,000
Wait Period
28 Days
Court
Probate Court
Filing Fee
$175–$300
Creditor Period
4 Months
Typical Duration
7–12 Months
Income Tax
Flat 4.25%
Estate / Inh. Tax
None
Michigan: no estate tax, no inheritance tax. Michigan has no state estate tax and no state inheritance tax. All assets — real estate, financial accounts, personal property — pass to heirs free of Michigan state death taxes. Only federal estate tax (Form 706) potentially applies to very large estates over the federal exemption (~$13.99 million in 2025). No Michigan death tax returns are required. Only file Michigan Form MI-1040 (income tax) and MI-1041 (fiduciary income, if applicable).
Michigan uses EPIC — informal probate is the standard approach. Michigan's Estates and Protected Individuals Code (EPIC, MCL 700.1101 et seq.) is modeled on the Uniform Probate Code. Most Michigan estates use informal probate: the Personal Representative files an Application with the Probate Court, receives Letters of Authority, and then administers the estate independently — no court hearings, no court-supervised accounting. The PR files a Closing Statement when done and is discharged. Formal probate (court-supervised) is reserved for disputes, will contests, and complicated situations.

Informal vs. Formal Probate in Michigan

FactorInformal ProbateFormal Probate
Court filingsApplication (PC 558) + Closing StatementPetition + multiple court hearings
Court supervisionNone — PR acts independentlyActive court supervision of all actions
Inventory filingNot required unless court orders itRequired
Final accountingNot filed with courtFiled with court, reviewed by judge
ClosingClosing Statement (PC 586)Court order of discharge
Best forUncontested estates; cooperative heirsDisputed wills; contested claims; court protection needed
Typical duration7–10 months10–18+ months

Small Estate Affidavit vs. Full Probate

FactorSmall Estate Affidavit (MCL 700.3982)Full Probate Court
Personal property value$25,000 or less (may be adjusted)Any amount
Real estateNot eligibleRequired for real estate
Wait period28 days from deathN/A
Court filingNoYes — county Probate Court
Letters of AuthorityNoYes
Creditor noticeNot requiredRequired — 4-month period
Verify the current $25,000 threshold before use. Michigan's MCL 700.3982 small estate threshold is a base amount that may be adjusted periodically for cost of living. Before relying on the $25,000 figure, confirm the current threshold with your county Probate Court or at legislature.mi.gov. If the estate slightly exceeds the threshold due to an outdated number, the affidavit procedure is not available and full probate will be required.

Michigan Probate Process — 7 Phases

Determine probate requirement and choose informal vs. formal

Identify non-probate assets (POD/TOD, joint tenancy, named beneficiaries). If personal property ≤ $25,000 and no real estate, and 28 days have passed, consider the Small Estate Affidavit (MCL 700.3982). For most estates, file for informal probate in the county Probate Court.

File Application for Informal Probate; receive Letters of Authority

File Application for Informal Probate and Appointment of Personal Representative (PC 558) with the county Probate Court. Attach original will and certified death certificate. Pay filing fee ($175–$300). Receive Letters of Authority — request 6–8 certified copies.

Open estate account, apply for EIN, notify agencies

Apply for estate EIN at irs.gov. Open estate bank account with Letters of Authority. Redirect mail. Cancel subscriptions. Notify Social Security, VA, pension plans. Maintain insurance on real estate and vehicles.

Publish Notice to Creditors — start 4-month clock

Publish Notice to Creditors in county newspaper once per week for 3 successive weeks (MCL 700.3801). The 4-month creditor period begins on the first publication date. File proof of publication with the Probate Court. Send direct notice to known creditors, heirs, and devisees.

Prepare Inventory

Prepare Inventory of all estate assets with estimated fair market values within 91 days of appointment. For informal probate, the Inventory is not filed with the court but must be provided to interested persons upon request. Collect all estate assets into the estate bank account.

Pay debts and taxes after 4-month creditor period

After the creditor period expires, pay valid claims in MCL 700.3805 priority order. File Michigan Form MI-1040 (final income tax, April 15) and MI-1041 (fiduciary income, if applicable). File federal Form 1040 and Form 1041 if applicable. No Michigan estate tax return or inheritance tax return required.

File Closing Statement and distribute assets

Distribute assets to heirs per will or intestacy. Obtain signed receipts. Transfer real estate via deed (record with county Register of Deeds). Transfer vehicles at Michigan Secretary of State (SOS) office. File Closing Statement (PC 586) with Probate Court. PR is discharged after 1 year unless court acts.

Michigan Intestate Succession (MCL 700.2101 et seq.)

Michigan Will Requirements (MCL 700.2502)

Michigan vs. neighboring states — key comparison. Michigan's EPIC informal probate is one of the more streamlined systems in the Midwest. Ohio uses a Probate Court with more traditional supervision. Indiana uses Circuit/Superior Court with a UPC-based system. Kentucky requires District Court and has inheritance tax for Class B/C beneficiaries. Michigan has no inheritance tax, no estate tax, and a 4-month creditor period — similar to Tennessee but with a flat 4.25% income tax rather than Tennessee's zero.

Related Michigan Resources

Frequently Asked Questions

What court handles probate in Michigan?
Every Michigan county has a dedicated Probate Court. File in the Probate Court in the county where the deceased was domiciled at death. Michigan's EPIC (MCL 700.1101 et seq.) offers informal probate (most common, no court supervision) and formal probate (court-supervised). Find your county's Probate Court at courts.michigan.gov.
What is Michigan's small estate affidavit limit?
Michigan's small estate affidavit under MCL 700.3982 applies when total personal property does not exceed $25,000 (base amount, may be adjusted for cost of living — verify current threshold before use). A mandatory 28-day wait from death is required. Real estate always requires Probate Court proceedings regardless of value.
Does Michigan have an estate tax or inheritance tax?
No. Michigan has no state estate tax and no state inheritance tax. Michigan does have a flat 4.25% income tax — file the deceased's final MI-1040 (due April 15) and MI-1041 (fiduciary income, if estate earns income). No Michigan death tax returns are required.
What is informal probate in Michigan?
Michigan's EPIC offers informal probate as the standard approach for uncontested estates. The Personal Representative files an Application (PC 558) with the Probate Court, receives Letters of Authority, and administers the estate independently — no court hearings, no court-filed inventory, no court-supervised accounting. The PR files a Closing Statement (PC 586) when done. Formal probate (court-supervised) is used for disputes or will contests.
How long does Michigan probate take?
Most Michigan informal probate estates close in 7–10 months. The 4-month creditor period (from first publication, MCL 700.3801) is the primary driver. After paying debts and filing tax returns, the PR files a Closing Statement and the estate is done. Formal probate or contested estates may take 12 months or longer.

Handling a Michigan estate yourself?

The interactive guide covers Michigan EPIC informal probate — step-by-step checklists, small estate affidavit path, letter templates, and every deadline..

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