After a death in Michigan, the estate either qualifies for the simplified procedure for estates under $53,000MCL 700.3983Verified Sep 8, 2026View source or goes through probate, where creditors have 4 monthsMCL 700.3803Verified Sep 8, 2026View source to file claims after notice.
Certified copies 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 funeral home usually places the first order. The first certified copy costs $34Michigan Department of Health and Human Services - Division for Vital Records and Health StatisticsVerified Oct 15, 2026View source and each additional copy ordered with it $16Michigan Department of Health and Human Services - Division for Vital Records and Health StatisticsVerified Oct 15, 2026View source; standard processing takes 10-12 weeksMichigan Department of Health and Human Services - Division for Vital Records and Health StatisticsVerified Oct 15, 2026View source. Banks, insurers, government agencies and retirement plans each want a certified copy, so the first order is for several. The Michigan death certificate guide carries the ordering details.
Michigan sets an order for who controls the disposition of remains: surviving spouse, then surviving adult child, then surviving adult grandchildMCL 700.3206Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceMCL 700.3206(2), MCL 700.3206aVerified Oct 17, 2026View source, and a written designation outranks the default order. The Michigan burial and cremation law guide carries the rest of the rules.
Only for what the decedent owned alone with no beneficiary named. Assets in a living trust, accounts with a named beneficiary and property owned jointly with right of survivorship pass outside probate. For the rest, Michigan allows estates with personal property of $53,000MCL 700.3983Verified Sep 8, 2026View source or less to use the Affidavit of Decedent's SuccessorMCL 700.3983Verified Sep 8, 2026View source, which avoids full probate administration. The Affidavit of Decedent's Successor is presented directly to the bank, employer, or other holder of the property — it is not filed with a court. The waiting period is 28 daysMCL 700.3983Verified Sep 8, 2026View source after death.
Michigan uses Petition for Probate and/or Appointment of Personal Representative (Testate/Intestate) (PC 559)MCL 700.3301-700.3311 (informal); MCL 700.3401-700.3414 (formal); MCL 700.3103, 700.3601 (letters)Verified Aug 24, 2026View source, filed with the Probate CourtMCL 700.3301-700.3311 (informal); MCL 700.3401-700.3414 (formal); MCL 700.3103, 700.3601 (letters)Verified Aug 24, 2026View source. Probate register issues Letters of Authority for Personal Representative after the court grants the petition. The Michigan Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in Michigan typically settles in 5 months to 7 months, and an average estate in 7 months to 12 months. The creditor claim period of 4 monthsMCL 700.3803Verified Sep 8, 2026View source is the floor: final distribution waits for it to run. Assets in a living trust settle privately, without the court's timeline.
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Free forms for settling an estate in Michigan: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form for Michigan.
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Affidavit of Death
In Michigan, a surviving joint owner records the “Affidavit stating facts relating to matters affecting realtyMCL 565.451aVerified Oct 26, 2026View source”.
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IRS Form 56
Notify the IRS that you are the fiduciary of an estate, a trust or a person, or end a notice filed before, on the official form.
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Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
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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.
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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 week in a local newspaper, and creditors have 4 monthsMCL 700.3803Verified Sep 8, 2026View source from first publication to present claims.
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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.
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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.
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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.
Free tools for settling an estate in Michigan: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool for Michigan.
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.
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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.
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What Happens to Jointly Owned Property When an Owner Dies?
When a joint owner dies in Michigan, what the survivor records is the “Affidavit stating facts relating to matters affecting realtyMCL 565.451aVerified Oct 26, 2026View source”.
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Do I Have to File Tax Returns for Someone Who Died?
Michigan requires a final state income tax return for the decedent alongside the federal Form 1040MCL 206.51Verified Sep 20, 2026View source; a federal estate tax return (Form 706) is required only for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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How Do I Settle an Estate?
Settling an estate in Michigan: the personal representative files the estate inventory within 91 daysMCL 700.3706, 700.3707, 700.3708Verified Sep 15, 2026View source of appointment; creditors have 4 monthsMCL 700.3801, 700.3803, 700.3804, 700.3805, 700.3806; MCR 5.208, MCR 5.106Verified Oct 18, 2026View source to present claims; a simple estate closes in 5 months to 7 months.
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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.
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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.
Michigan Executor ChecklistMCL 700.3982, 700.3983 (small estate; base $50K set by PA 1 of 2024, adjusted by 2023 COLA factor per MCL 700.1210; 2026 adjusted amounts: $53K affidavit/petition threshold per MCL 700.3983 and 700.3982(1)&(2); $264K real-property indebtedness deduction cap per MCL 700.3982(5) — confirmed via Michigan Treasury COLA notice dated 2026-01-30, Table B); MCL 700.3803 (4-mo creditor claims from publication; 3-yr if no publication); MCL 700.3801 (publication duty); MCR 5.208 (publication mechanics); MCL 700.3719 (PR reasonable compensation); MCL 700.3721 (attorney reasonable compensation); MCL 700.3603 (bond not required in informal probate by default); MCL 600.871 (inventory fee schedule — all tiers verified); MCL 600.880 (filing fee: $150 civil action; $25 for MCL 700.3982 petition); MCL 700.3302 (informal probate by the probate register); MCL 700.3704 (unsupervised administration); MCL 700.3501 (supervised admin); MCR 5.313(A) (attorney reasonable compensation); MCR 5.208(A) (newspaper publication); MCL 700.3605 (bond on demand). Re-verified 2026-09-08 against legislature.mi.gov (MCL through PA 91 of 2026), the Michigan Court Rules of 1985 (ch. 5 updated 2026-09-02), the Treasury EPIC COLA notice of 2026-01-30, and the SCAO inventory-fee calculator API.Verified Sep 8, 2026View source
Notify immediate family members
Contact close family members who need to know. Coordinate funeral arrangements and gather contact information for extended family and friends.
Confirm who has authority over final arrangements
State law sets the order of who has the legal right to decide burial, cremation, or other disposition. A written pre-need designation by the deceased, if one exists, controls. Confirm who holds this authority before arrangements are made.
Michigan: State law sets the order of who controls disposition of remains. Order: Person designated under U.S. Department of Defense regulations (service members); then Funeral representative designated in writing per MCL 700.3206(2); then Surviving spouse; then others in statutory order. A written pre-need designation by the deceased, if one exists, controls over this order.
Arrange burial, cremation, or other disposition
Work with a funeral home, crematory, or other provider to arrange disposition of the body. State rules govern cremation waiting periods, required authorizations, and burial or disposition permits. The funeral home typically provides certified death certificates and files the death certificate with vital records.
Michigan: Medical examiner authorization is required before cremation. A burial or disposition permit is required, issued by the local registrar (county clerk, or city clerk in a city of 40,000 or more) where the death occurred, or the state registrar (MCL 333.2848(1)). The death certificate must be filed within 3 days. Typical state costs: direct cremation ~$1,500, direct burial ~$3,000, traditional funeral ~$8,500.
Request 10-15 certified copies from the funeral home or state vital records office. You will need these for banks, insurance companies, government agencies, and other institutions. Each institution typically requires an original certified copy.
Michigan: Order from Michigan Department of Health and Human Services - Division for Vital Records and Health Statistics. Fee: $34/copy ($16 additional). Available: online, phone, mail, in-person, in-person, in-person. Processing: 10-12 weeks.
Change locks if necessary, ensure the home is secured, and safeguard valuable items. Review who has keys and whether security measures are needed.
Michigan: Has constitutional homestead protection. Homestead exemption up to $3,500. Minor children also protected.Const 1963, art X, § 3; MCL 600.6023Verified Sep 15, 2026View source
Locate estate planning documents
Find the original will, trust documents, and any amendments. Check the home, safe deposit box, and contact any attorney the deceased worked with.
Determine if probate is necessary
Evaluate whether the estate qualifies for small estate procedures or if full probate is required based on asset values and types.
Michigan: Small estate affidavit available for estates under $53,000. Informal (unsupervised) probate available. Independent administration reduces court oversight.MCL 700.3982, 700.3983 (small estate; base $50K set by PA 1 of 2024, adjusted by 2023 COLA factor per MCL 700.1210; 2026 adjusted amounts: $53K affidavit/petition threshold per MCL 700.3983 and 700.3982(1)&(2); $264K real-property indebtedness deduction cap per MCL 700.3982(5) — confirmed via Michigan Treasury COLA notice dated 2026-01-30, Table B); MCL 700.3803 (4-mo creditor claims from publication; 3-yr if no publication); MCL 700.3801 (publication duty); MCR 5.208 (publication mechanics); MCL 700.3719 (PR reasonable compensation); MCL 700.3721 (attorney reasonable compensation); MCL 700.3603 (bond not required in informal probate by default); MCL 600.871 (inventory fee schedule — all tiers verified); MCL 600.880 (filing fee: $150 civil action; $25 for MCL 700.3982 petition); MCL 700.3302 (informal probate by the probate register); MCL 700.3704 (unsupervised administration); MCL 700.3501 (supervised admin); MCR 5.313(A) (attorney reasonable compensation); MCR 5.208(A) (newspaper publication); MCL 700.3605 (bond on demand). Re-verified 2026-09-08 against legislature.mi.gov (MCL through PA 91 of 2026), the Michigan Court Rules of 1985 (ch. 5 updated 2026-09-02), the Treasury EPIC COLA notice of 2026-01-30, and the SCAO inventory-fee calculator API.Verified Sep 8, 2026View source
Ensure mail is collected regularly to identify bills, accounts, and important correspondence. Forwarding mail to the executor/trustee is common practice.
Report the death to Social Security. The funeral home often does this, but verify it was done. Surviving spouse may be eligible for benefits.
Federal: Timing: Application for the lump-sum death payment: within 2 years of the date of death. Proof of support for a dependent parent's benefit: within 2 years of the worker's death. The funeral home reports the death.
Cancel Medicare coverage and return the Medicare card. If on Medicaid, notify the state agency to avoid benefit continuation.
Michigan: Medicare: Repayment of a Medicare Secondary Payer demand against the estate: within 60 calendar days of the demand; interest is assessed from the date the demand letter was mailed. Claim for services furnished before death: within 12 months of the date of service. If the deceased received Medicaid, Michigan's estate recovery program (Michigan Department of Health and Human Services (MDHHS), Estate Recovery) may file a claim against the estate for benefits paid. Exemptions and hardship waivers are state-specific.
If the deceased was a veteran, notify the VA to stop benefits and inquire about burial benefits and survivor benefits.
Federal: Timing: DIC or death pension application, for an award effective from the month of death: within 1 year of the date of death; Payments start from the filing date instead of the first day of the month of death.. Claim for accrued benefits: within 1 year of the beneficiary's death. Claim for lump-sum accrued benefits withheld from a competent veteran during hospital, institutional or home care: within 5 years of the beneficiary's death. Request to be substituted into the veteran's pending claim or appeal: within 1 year of the date of death. Burial allowance claim for a death that was not service connected: within 2 years of the veteran's burial. Burial allowance claim where VA upgraded the discharge from dishonorable after death: within 2 years of the upgrade.
Contact life insurance companies to file claims. Also notify health, auto, and homeowner insurance to update or cancel policies.
Michigan: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (MCL 700.2807). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Place a deceased alert or credit freeze with Equifax, Experian, and TransUnion to prevent identity theft. Over 2 million deceased identities are stolen annually.
Locate deeds, mortgage statements, property tax bills, and homeowner insurance policies for all real property. Check the county recorder for any recorded Transfer on Death deeds.
Michigan: Has constitutional homestead protection. Homestead exemption up to $3,500. Acreage limits: 1 acres urban, 40 acres rural. Minor children also protected.Const 1963, art X, § 3; MCL 600.6023Verified Sep 15, 2026View source
Whoever holds the original will hands it to the probate court, or to the executor it names, within the period state law sets. The will becomes part of the court record whether or not probate is opened.
Obtain an EIN for the estate
Apply for an Employer Identification Number (EIN) from the IRS. The estate needs its own tax ID to open bank accounts and file tax returns.
Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority.
Michigan: Letters of Authority for Personal Representative are issued by the Probate register (informal appointment) or probate judge (formal appointment); the court issues Letters of Authority (PC 572) after the representative accepts and qualifies. The state's title for the role is Personal Representative. The Letters document is official form PC 572 (Letters of Authority for Personal Representative). Typically filed with the petition: TWO copies of the death certificate (or of alternative documentation of death if no certificate), one of them redacted of protected personal identifying information (MCR 5.302(A)(1); MCL 700.3301, 700.3402); Original will and any codicils, if testate (MCL 700.3301(1)(b)(i), 700.3402(1)(c); MCR 5.302(A)(3)); Testimony to Identify Heirs (PC 565) — mandatory with the commencing application or petition (MCR 5.302(B)); INFORMAL TRACK ONLY: Notice of Intent to Request Informal Appointment of Personal Representative (PC 557) plus Proof of Service (PC 564), served on each person with a prior or equal right to appointment who has not renounced in writing (PC 567) (MCL 700.3310; MCR 5.309(C)); Acceptance of Appointment (PC 571) before Letters of Authority issue (MCL 700.3601); POST-APPOINTMENT (not filed with the petition): Notice of Appointment and Duties of Personal Representative (PC 573), served on interested persons no later than 14 days after appointment (MCR 5.304(A); MCL 700.3705); Bond of Fiduciary (PC 570) only if required by the will, demanded by an interested person, or ordered by the court (MCL 700.3603-700.3605).MCL 700.3301-700.3311 (informal); MCL 700.3401-700.3414 (formal); MCL 700.3103, 700.3601 (letters)Verified Aug 24, 2026
If the court requires a bond, obtain a surety bond from an insurance company. The bond protects beneficiaries from executor misconduct.
Michigan: Bond generally not required. Typical premium: 0.5% of estate value.MCL 700.3603 (bond not required in informal proceedings; waivable by will, court, or collateral deposit); MCL 700.3605 (interested person or creditor over $32,000 for 2026 deaths may demand bond)Verified Sep 8, 2026View source
Open an estate bank account
Open a dedicated checking account for the estate using the EIN and letters testamentary. All estate income and expenses flow through this account.
Consider hiring a probate attorney
For complex estates or if unfamiliar with probate, hiring an attorney is common. Many states allow statutory attorney fees.
Michigan: Attorney fees typically 1.7-2.7% of estate.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
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
Direct notice to known creditors due 120 days after first publication of the creditor noticeMCL 700.3801, 700.3803, 700.3804, 700.3805, 700.3806; MCR 5.208, MCR 5.106Verified Oct 18, 2026View source
Michigan: Michigan requires publication for 1 consecutive week. Typical cost: $150. The executor places the notice with the newspaper directly. Creditors have 4 months from first publication to file claims. Known creditors must receive direct mailed notice within 120 days of first publication. Proof of publication must be filed with the court.MCL 700.3801, 700.3803, 700.3804, 700.3805, 700.3806; MCR 5.208, MCR 5.106Verified Oct 18, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
Michigan: Michigan has adopted digital asset access laws (2016). User authorization or court order may be required to access accounts. Online tool authorizations (like Google Inactive Account Manager) are valid.MCL 700.1001 et seq. (Fiduciary Access to Digital Assets Act, 2016 PA 59)Verified Sep 15, 2026View source
Search the state unclaimed property database for forgotten bank accounts, uncashed checks, insurance proceeds, and refunds owed to the deceased. Estates frequently recover assets the deceased never tracked.
Michigan: Search Michigan Department of Treasury, Unclaimed Property for forgotten accounts, refunds, and uncashed checks owed to the deceased.
Contact retirement account custodians about beneficiary claims. IRAs and 401(k)s typically pass by beneficiary designation, not through the estate.
Michigan: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (MCL 700.2807). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Prepare and file an inventory of all estate assets with their values. The filing deadline runs from your appointment as personal representative and is set by state law.
Inventory due 91 days after appointment as personal representativeMCL 700.3706, 700.3707, 700.3708Verified Sep 15, 2026View source
Michigan: Inventory due within 91 days of appointment — you may either file it with the court or send it to interested persons who request it. You set the fair-market values yourself; no independent appraiser is required. Supplemental inventory required for assets discovered after the initial filing.MCL 700.3706, 700.3707, 700.3708Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
Michigan: Creditors file claims on a statutory claim form. After a claim is rejected, the creditor has 63 days to sue on it. If the estate cannot pay every claim, payment order: Costs and expenses of administration; then Reasonable funeral and burial expenses; then Homestead allowance; then remaining claims in statutory order.MCL 700.3801, 700.3803, 700.3804, 700.3805, 700.3806; MCR 5.208, MCR 5.106Verified Oct 18, 2026View source
Do not make final distributions until the creditor claim period has expired. This protects you from personal liability.
Creditor claim period: 4 months from first publication of the creditor noticeMCL 700.3801, 700.3803, 700.3804, 700.3805, 700.3806; MCR 5.208, MCR 5.106Verified Oct 18, 2026View source
Michigan: Creditor claim period is 4 months from first publication. All claims are barred 3 years after death regardless of notice.MCL 700.3801, 700.3803, 700.3804, 700.3805, 700.3806; MCR 5.208, MCR 5.106Verified Oct 18, 2026View source
File a final IRS Form 1040 for the deceased covering January 1 through date of death. Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.
IRS Form 1040 due April 15 following year of death26 USC 6012(b)(1)
Michigan: File MI-1040 for January 1 through date of death. Due April 15 following year of death. A personal representative must file if the decedent owes tax or is due a refund; a full-year personal exemption is still allowed for the year of death. Use the decedent's name and Social Security number with the filer's address.MCL 206.51; MCL 205.232; MCL 205.235Verified Sep 10, 2026View source
If the estate or trust earns income during administration ($600 in gross income), file IRS Form 1041. Required if estate gross income is $600 or more, or if any beneficiary is a nonresident alien. The estate can choose a fiscal year. Use Form 7004 for an automatic 5.5-month extension of time to file.
Michigan: File MI-1041 for estate/trust income. Required when Required if the estate or trust was required to file a U.S. Form 1041 or 990-T, or had income taxable to Michigan that was not taxable on the U.S. Form 1041. If no tax is due, an informational MI-1041 must still be filed. Exceptions: tax-exempt trusts (absent Michigan UBI), common trust funds, nonresident estates/trusts whose Michigan-source income is less than the federal exemption deduction ($600 estates / $300 trusts currently distributing income / $100 other trusts), and grantor trusts (income reported on the owner's MI-1040 instead).. Due April 15, or the 15th day of the fourth month after the close of the tax year. Flat 4.25% rate (MI-1041 line 13).MCL 206.51; MCL 205.232; MCL 205.235Verified Sep 10, 2026View source
For estates exceeding the federal exemption ($15,000,000), IRS Form 706 is required. Some states have lower thresholds. File Form 4768 for an automatic 6-month extension of time to file. The estate and GST tax is still due within 9 months of death; an extension of time to pay must be requested separately on the same form. Form 706 may also be filed to elect portability of the unused exemption to a surviving spouse.
IRS Form 706 due 9 months after date of death (6-month extension available) if required26 USC 6018; 26 USC 6075(a)
Michigan: No state estate or inheritance tax. Only federal Form 706 applies if estate exceeds the federal exemption ($15,000,000).26 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source
Some states require tax clearance or closing letters before final distribution. Distributing without clearance can create personal liability for the executor or trustee.
Michigan: No tax clearance or death-tax waiver is required to distribute an estate. Michigan's estate tax is a "pick-up" tax that computes to $0 (MCL 205.232), and MCL 205.235 ties any Michigan estate tax return to a required federal estate tax return.MCL 206.51; MCL 205.232; MCL 205.235Verified Sep 10, 2026View source
An executor or personal representative is entitled to compensation for administering the estate. Some states set commissions by statute; others allow reasonable compensation. Decide whether to take a commission and document the basis before final distribution.
Michigan: Executor compensation must be reasonable (no fixed statutory schedule). States that do set a schedule pay 2.2%–3.8% of an estate this size. Commissions are taxable income to the executor and are usually waived when the executor is also the main beneficiary.MCL 700.3719 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source
Keep copies of all documents, accountings, receipts, and tax returns. Most professionals recommend keeping records for 7-10 years.
General information about settling an estate, not legal advice. Requirements vary by state and circumstance. Consult a licensed attorney for legal questions. Data verified Sep 15, 2026
