How Does Estate Planning Work in Michigan?
Probate on a $500,000 estate in Michigan costs an estimated $25,430MCR 5.313(A) (attorney entitled to reasonable compensation; MRPC 1.5(a) factors); MCL 700.3721 (court reviews reasonableness of attorney compensation; no statutory percentage)Verified Sep 8, 2026View source and takes 5 months to 7 months for a simple estate, with attorney fees of typically 1.7%MCR 5.313(A) (attorney entitled to reasonable compensation; MRPC 1.5(a) factors); MCL 700.3721 (court reviews reasonableness of attorney compensation; no statutory percentage)Verified Sep 8, 2026View source to 2.7%MCR 5.313(A) (attorney entitled to reasonable compensation; MRPC 1.5(a) factors); MCL 700.3721 (court reviews reasonableness of attorney compensation; no statutory percentage)Verified Sep 8, 2026View source of the estate. Estates under $53,000MCL 700.3983Verified Sep 8, 2026View source can use a small-estate procedure instead.
A simple estate in Michigan typically takes 5 months to 7 months through probate, and an average estate 7 months to 12 months; a contested one runs longer. The creditor claim period of 4 monthsMCL 700.3803Verified Sep 8, 2026View source is the floor. A funded revocable trust avoids probate entirely.
Michigan has adopted the Uniform Trust CodeMCL 700.7101 et seq.Verified Oct 17, 2026View source and does not require witnesses for trust executionMCL 700.7101 et seq.Verified Oct 17, 2026View source. Notarization is not required for validityMCL 700.7101 et seq.Verified Oct 17, 2026View source, though many financial institutions require notarized trust documents. The successor trustee must publish notice to Michigan creditors, after which a claim is barred in 4 monthsMCL 700.7608 requires each trustee of a revocable trust described in MCL 700.7605(1) to "publish and serve a notice to creditors" in the same manner as a personal representative under MCL 700.3801, when no personal representative has been issued letters and discharged that notice. Under MCL 700.3803(1)(a), a claim is barred unless presented within 4 months after the notice is published; if the notice requirements are not met, the limit is 3 years after death (MCL 700.3803(1)(c)). Claims are presented to the trustee under MCL 700.7609. The trust property answers for estate expenses, claims and allowances only to the extent the probate estate is insufficient (MCL 700.7605(1)).Verified Oct 17, 2026View source.
A healthcare power of attorney in Michigan requires 2 witnessesMCL § 700.5506Verified Oct 15, 2026View source to be valid. A financial power of attorney requires 2 witnesses or notarizationMCL § 556.201-556.505 (Act 187 of 2023, eff. 7/1/2024; repealed former MCL 700.5501-5505 EPIC durable POA provisions)Verified Sep 18, 2026View source. A financial power of attorney is durable by default, so it stays in effect if you become incapacitatedMCL § 556.201-556.505 (Act 187 of 2023, eff. 7/1/2024; repealed former MCL 700.5501-5505 EPIC durable POA provisions)Verified Sep 18, 2026View source.
In Michigan, the executor files an inventory of the estate's assets within 91 daysMCL 700.3706, 700.3707, 700.3708Verified Sep 15, 2026View source of appointment. A revocable trust skips the court-supervised inventory, so a trustee distributes without filing one.
In Michigan, divorce automatically revokes a beneficiary designation that names a former spouseMCL 700.2807Verified Sep 15, 2026View source on the covered accounts, so the asset does not pass to the ex-spouse unless the designation is renewed after the divorce.
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New Baby or Adoption
Your family is growing. Your protection should too. Guardian nominations, trusts for minors, beneficiary updates, and the documents new parents need in place.
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Marriage
What married couples need in place: one joint trust or two, wills, beneficiary updates, and the spousal rights your state grants you automatically.
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New Home
How to put your house in a revocable trust: the deed you record, what it does to your mortgage and property taxes, and when a TOD deed is simpler.
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Retirement
Retirement changes your financial picture. Healthcare directives, beneficiary reviews, long-term care planning, and protecting what you've built.
Learn moreForms for Planning and Settling an Estate in Michigan
Free Michigan forms for planning an estate or settling one: a will, trust, powers of attorney, TOD deed, and the probate forms an executor files.
Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
Petition for Probate and Letters
In Michigan, the petition asks the Probate Court to appoint the personal representative, whose authority is proved by Letters of Authority for Personal Representative; an informal (registrar) track is availableMCL 700.3302Verified Sep 8, 2026View source.
Notice to Creditors
In Michigan, the notice to creditors is published for 1MCL 700.3801, 700.3803, 700.3804, 700.3805, 700.3806; MCR 5.208, MCR 5.106Verified Oct 18, 2026View source weeks in a local newspaper, and creditors have 4 monthsMCL 700.3803Verified Sep 8, 2026View source from first publication to present claims.
Renunciation of Executor
In Michigan, a person named as personal representative may renounce the right to serveMich. Comp. Laws § 700.3203(3)Verified Sep 22, 2026View source before anyone is appointed.
Affidavit of Heirship
In Michigan, heirs put their identity on the land records with a recorded affidavit of facts affecting title that states who the heirs areMCL 565.451a-565.453 (1915 PA 123); MCL 257.236Verified Sep 24, 2026View source; once recorded it is prima facie evidence of the facts stated.
Small Estate Affidavit
In Michigan, the Affidavit of Decedent's SuccessorMCL 700.3983Verified Sep 8, 2026View source covers estates with personal property of $53,000MCL 700.3983Verified Sep 8, 2026View source or less, 28 daysMCL 700.3983Verified Sep 8, 2026View source after death, presented directly to the bank or other holder, not filed with a court.
Estate Inventory
In Michigan, the personal representative files the estate inventory within 91 daysMCL 700.3706, 700.3707, 700.3708Verified Sep 15, 2026View source of appointment.
Estate Closing
In Michigan, the personal representative is discharged automatically once the statutory period runsMCL 700.3954(2), 700.3956, 700.3958Verified Sep 15, 2026View source, and a final accounting is required.
Tools for Planning and Settling an Estate in Michigan
Free calculators and checklists for planning or settling an estate in Michigan: will and trust costs, probate, executor pay, and inheritance taxes.
How Much Are Estate & Inheritance Taxes?
Michigan levies no estate or inheritance taxNo state estate or inheritance tax on a death today. Michigan's estate tax (MCL 205.232) is not repealed — it is a "pick-up" tax equal to the maximum allowable federal credit for state death taxes, and that federal credit was eliminated for deaths after December 31, 2004 (replaced by the 26 U.S.C. § 2058 deduction; the old IRC § 2011 credit was struck from the Code in 2014), so the Michigan tax computes to $0. Michigan's inheritance tax applies only to decedents who died on or before September 30, 1993 (MCL 205.223; Michigan Treasury Inheritance Tax FAQ). Michigan levies no gift tax.Verified Sep 15, 2026View source; only the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
What Taxes Apply to My Inheritance?
Michigan imposes no inheritance or estate taxNo state estate or inheritance tax on a death today. Michigan's estate tax (MCL 205.232) is not repealed — it is a "pick-up" tax equal to the maximum allowable federal credit for state death taxes, and that federal credit was eliminated for deaths after December 31, 2004 (replaced by the 26 U.S.C. § 2058 deduction; the old IRC § 2011 credit was struck from the Code in 2014), so the Michigan tax computes to $0. Michigan's inheritance tax applies only to decedents who died on or before September 30, 1993 (MCL 205.223; Michigan Treasury Inheritance Tax FAQ). Michigan levies no gift tax.Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 5 months to 7 months for a simple estate.
How Does Step-Up in Basis Work?
Inherited assets in Michigan take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces ordinary income tax at the state's regular ratesMCL § 206.51 (statutory base 4.25% with annual revenue-trigger reduction formula)Verified Sep 15, 2026View source.
When Do I Have to Withdraw an Inherited IRA?
See which federal withdrawal rules apply to an inherited IRA, Roth IRA, or employer plan, the deadline year, and the missed-withdrawal tax.
How Much Does Probate Cost?
Probate on a $500,000 estate in Michigan costs an estimated $25,430MCR 5.313(A) (attorney entitled to reasonable compensation; MRPC 1.5(a) factors); MCL 700.3721 (court reviews reasonableness of attorney compensation; no statutory percentage)Verified Sep 8, 2026View source. Attorney fees run 1.7%MCR 5.313(A) (attorney entitled to reasonable compensation; MRPC 1.5(a) factors); MCL 700.3721 (court reviews reasonableness of attorney compensation; no statutory percentage)Verified Sep 8, 2026View source to 2.7%MCR 5.313(A) (attorney entitled to reasonable compensation; MRPC 1.5(a) factors); MCL 700.3721 (court reviews reasonableness of attorney compensation; no statutory percentage)Verified Sep 8, 2026View source of the estate under a reasonable-compensation standard.
Who Inherits Without a Will?
Without a will in Michigan, a surviving spouse takes the first $301,000 plus half of the restMCL § 700.2102Verified Sep 10, 2026View source when every child of either spouse is a child of both, and descendants divide what passes to them per capita at each generationMCL § 700.2106Verified Sep 10, 2026View source.
How Many Death Certificates Do I Need?
In Michigan, certified death certificates come from the Michigan Department of Health and Human Services - Division for Vital Records and Health StatisticsMichigan Department of Health and Human Services - Division for Vital Records and Health StatisticsVerified Oct 15, 2026View source; the first copy costs $34Michigan Department of Health and Human Services - Division for Vital Records and Health StatisticsVerified Oct 15, 2026View source, additional copies $16Michigan Department of Health and Human Services - Division for Vital Records and Health StatisticsVerified Oct 15, 2026View source each.
Do I Need Probate?
In Michigan, estates with personal property of $53,000MCL 700.3983Verified Sep 8, 2026View source or less skip probate with the Affidavit of Decedent's SuccessorMCL 700.3983Verified Sep 8, 2026View source, 28 daysMCL 700.3983Verified Sep 8, 2026View source after death.
Michigan Estate Planning Resources
In-depth guides covering Michigan probate laws, trust requirements, and estate planning strategies.
