Michigan Form PC 556 is the Account of Fiduciary, Short Form that personal representatives, conservators, and guardians of the estate file with the Michigan probate court to show every dollar that came in, every dollar that went out, and every dollar still on hand during the accounting period. The form is published by the State Court Administrative Office under SCAO authority and is required by MCR 5.310 and MCL 700.5418.
If you skip a line or forget a voucher, the judge can suspend your authority, surcharge you personally, or remove you as fiduciary. According to the Michigan Courts annual statistical report, more than 70,000 estate, guardianship, and conservatorship matters are open in Michigan at any given time, and probate registers reject roughly one in five fiduciary accounts on first review for math errors or missing schedules.
Here is what you will learn in this guide:
- 📑 What PC 556 is, who must file it, and the SCAO revision date you should confirm.
- 🗂️ Every document and number you must gather before you open the form.
- ✍️ A line-by-line walkthrough of every box, schedule, and signature block.
- 👨👩👧 Three full filled-out examples using a decedent estate, a minor conservatorship, and an adult guardianship.
- ⚖️ How to file in person, by mail, or through MiFILE — plus what happens after the judge reviews your account.
What Form PC 556 Is and Who Must File It
Form PC 556, Account of Fiduciary, Short Form, is the simplified accounting that a Michigan fiduciary files to report all receipts, disbursements, and ending balances for a defined period. It is approved by the State Court Administrative Office and accepted in every county probate court across Michigan. Always confirm you are using the current revision printed in the bottom-left corner of the form, because SCAO revises probate forms on a rolling basis and clerks reject obsolete versions at intake.
The Michigan Estates and Protected Individuals Code (EPIC), found at MCL 700.1101 et seq., requires fiduciaries to account for property under their control. Personal representatives of decedent estates account under MCL 700.3703, conservators account under MCL 700.5418, and guardians of the estate of a minor or legally incapacitated individual account under MCL 700.5314 and MCL 700.5418. The court rule that drives timing and content is MCR 5.310(C) for supervised estates and MCR 5.409 for conservatorships and guardianships.
You file PC 556 instead of the long form (PC 583/PC 584) only when the estate has a small number of transactions, no complicated investment activity, and no contested interested persons. If your estate has multiple brokerage accounts, real-estate sales, or distributions in kind, the long-form account PC 583 is safer because it forces you to break out gains, losses, and adjustments. Filing the wrong form is the most common reason a probate register sends an account back to the fiduciary.
Before You Start: Documents and Information You Need
Walking into PC 556 cold is the fastest way to lose a weekend. The Michigan Probate Judges Association’s bench book treats accountings as documentary evidence, which means every line you write must be backed by paper.
Gather these items first so the form fills itself in:
- The letters of authority issued under MCL 700.3103 or MCL 700.5103, because the case caption and your title flow directly from the letters and a mismatch will trigger a clerk hold.
- The most recent inventory (PC 577) or the prior accounting, because your beginning balance on PC 556 must equal the ending balance on the prior account or the total on the inventory.
- Every bank and brokerage statement covering the accounting period, because the court matches your ending balance to the closing statement and a $1 difference will be flagged.
- All receipts, vouchers, and canceled checks, because MCR 5.310(C)(2)(c) lets the judge demand vouchers within 63 days and missing proof can mean personal surcharge.
- The decedent’s or ward’s Social Security number and case file number, because both appear in the caption and the SSN must match the SSA database.
- Tax returns and 1099s for the period, because interest, dividends, and refunds are receipts that must appear on the form.
- A list of interested persons with current addresses, because you must serve the account using PC 564 Proof of Service.
- Restricted account statements (PC 583 acknowledgment) if the court ordered funds restricted, because withdrawals from a restricted account without a separate court order are a per-se violation.
- Fee statements for any attorney, accountant, or guardian-ad-litem fees charged to the estate, because those fees must be itemized and approved.
- Your calculator and a fresh adding-machine tape, because the math on PC 556 is unforgiving and rounding errors are the single biggest source of bounce-backs.
Where to Get the Form and How to Access It
The official, fillable PDF of Form PC 556 lives on the Michigan Courts SCAO forms page. Always download a fresh copy at the start of every accounting cycle, because SCAO can revise the layout, the certification language, or the statutory cross-references between cycles. The revision date is printed in tiny type at the lower-left corner; do not trust photocopies that have been floating around a law-firm server for years.
You can also pick up paper copies at any county probate court clerk’s office. Most counties keep a public rack of SCAO forms at the filing counter and will hand you one without charge. If you live in a rural county, call ahead because some smaller offices keep limited stock.
A third option is to fill the form inside the MiFILE/TrueFiling portal, which lets you e-file directly into your case after you complete the PDF. MiFILE checks for missing required fields before it accepts the upload, which catches many errors before the clerk ever sees the document. Pro se filers may register for a free MiFILE account, although the e-filing system charges the same statutory filing fees as paper.
If you use a forms-assembly product like LawHelp Michigan or a paid drafting platform, confirm that the version it generates matches the current SCAO PDF page-for-page. A non-SCAO substitute is grounds for rejection under MCR 1.109(D), even if the content is identical.
Step-by-Step: How to Fill Out Form PC 556 Line by Line
PC 556 looks short, but every box has a job. Work top to bottom and do not skip a field even if it seems obvious — the clerk’s intake checklist treats blanks as defects.
Caption: Court Name, County, and File Number
The top banner asks for the name of the probate court, the county, and the file number assigned when the estate was opened. In plain English, this is which courthouse and which case. Copy the court name exactly as it appears on your letters of authority — for example, PROBATE COURT, COUNTY OF WASHTENAW. Enter the file number with the year prefix and any suffix letters (e.g., 2025-123456-DE).
A nuance many filers miss: if your case has been transferred between counties under MCR 5.128, use the receiving county’s caption and file number, not the original. The most common mistake is leaving off the suffix code (DE for decedent, CA for conservatorship of adult, GM for guardianship of minor) which causes the clerk to misroute the document. The misconception here is that the file number is only for the clerk; in reality, the judge’s case-management system pulls the prior accounting using that exact string, so a single wrong digit blocks judicial review.
Estate Of / In the Matter Of
This line asks who the case is about. For a decedent estate write the deceased person’s full legal name as it appears on the death certificate, in the format LAST, FIRST MIDDLE. For a conservatorship or guardianship write the protected person’s name in the same format.
For example, Maria Lopez is the personal representative for her late father; she writes LOPEZ, ANTONIO J. on this line. The nuance is that aliases and maiden names matter — if the decedent owned property under a different name, add it as AKA on the next available line so creditors can match the account to their records. The common mistake is writing your own name here instead of the decedent’s or ward’s, which voids the caption and triggers a clerk rejection. The misconception is that nicknames are acceptable; they are not, because the case index is alphabetized by legal name.
Type of Account (Annual, Final, Interim)
The form gives you boxes to mark whether this is an annual, interim, or final account. In plain English, annual covers a 12-month cycle, interim covers a partial period when something unusual happens (like the death of a fiduciary), and final closes the case.
Check exactly one box. If you check final, you must also be ready to file PC 591 Petition for Complete Estate Settlement or PC 593 with the account, because a final account without a closing petition leaves the estate open. The most common mistake is checking annual when the assets are fully distributed, which forces you to file again next year on a zero-balance estate. The misconception is that interim is a catch-all; it is not, and using it incorrectly can delay the discharge of your bond.
Accounting Period (From / To)
Two date boxes set the window covered by this account. Use the format MM/DD/YYYY. The from date is the day after the last accounting closed, or the date letters of authority were issued if this is the first account.
For example, Marcus Reed, conservator for his nephew, issued letters on 03/15/2025 and files his first annual account covering 03/15/2025 to 03/14/2026. The nuance is that under MCR 5.409(C), the conservator’s annual account is due within 56 days of the anniversary date of appointment, so the to date should be the day before that anniversary. The common mistake is overlapping a day with the prior account, which double-counts a day of interest and throws off the beginning balance. The misconception is that the period must be a calendar year; it does not — it tracks the appointment anniversary.
Fiduciary’s Name, Address, and Telephone
This block identifies you, the person filing the account. Write your full legal name, your current mailing address (street or P.O. Box), and a daytime phone number where the court can reach you.
If you have a P.O. Box, list it on the first address line and include a physical address on the next line where required by the court for service purposes under MCR 2.107. The most common mistake is using an old address from when the case opened; if the court mails a deficiency notice and it bounces, the judge may issue a show-cause order. The misconception is that you can use your attorney’s address; the fiduciary’s own address is required because you are personally responsible for the account.
Summary of Account: Beginning Balance
This is the dollar amount you started with on the from date. For a first account, it equals the total on the Inventory PC 577. For a second or later account, it equals the ending balance from the prior PC 556 or PC 583.
For example, Janet Whitaker, personal representative of her mother’s estate, filed an inventory totaling $84,512.40, so her beginning balance on her first PC 556 is $84,512.40. The nuance is that you must include all property at inventory value, including non-cash items like stock or vehicles, even though they were not liquidated. The most common mistake is using a bank balance instead of the full inventory total, which understates the estate and triggers an immediate audit. The misconception is that the beginning balance can be adjusted for market changes; it cannot — adjustments belong on a separate gain/loss schedule.
Schedule A: Receipts (Income and Other Money In)
Schedule A lists every dollar that came into the estate during the period. Include interest, dividends, refunds, Social Security, pension payments, rent, sale proceeds, and any other receipt.
List each receipt by date, source, and amount in chronological order. For example, Aisha Bennett, guardian of her minor son’s conservatorship, lists 04/01/2025 — SSA Survivor Benefit — $1,054.00 as her first entry. The nuance is that you must separate principal receipts (like sale of a house) from income receipts (like interest) if the court has ordered a principal/income split under the Uniform Principal and Income Act, MCL 555.501 et seq.. The common mistake is netting receipts against disbursements (e.g., reporting only the net deposit after a bank fee), which violates the gross-reporting rule and forces a redo. The misconception is that small receipts under $25 can be lumped together; every receipt must be itemized regardless of size.
Schedule B: Disbursements (Money Out)
Schedule B lists every payment out of the estate. Include funeral bills, attorney fees, ward expenses, taxes, utilities, and distributions to heirs or beneficiaries.
List each disbursement by date, payee, purpose, and amount. For example, Carlos Rivera, personal representative, lists 05/12/2025 — Smith Funeral Home — Funeral expenses — $9,820.00. The nuance is that fees paid to yourself as fiduciary, to your attorney, or to an accountant must be separately itemized and may require court approval under MCR 5.313. The common mistake is paying yourself a fiduciary fee without a written fee statement attached; the judge will surcharge the fee back to the estate. The misconception is that distributions to heirs go on Schedule B as ordinary disbursements; in fact, distributions are usually shown on a separate distribution schedule so the court can verify each heir’s share.
Schedule C: Ending Balance and Asset Detail
Schedule C lists what the estate still owns at the end of the period. Show each asset by description, location (bank name, account number’s last four digits), and value as of the to date.
For example, Aisha Bennett lists Huntington Bank Restricted Conservatorship Acct 4812 — $46,318.22 and U.S. Series EE Bond #X12345 — $500.00. The nuance is that for restricted accounts you must attach the PC 583 Proof of Restricted Account acknowledgment from the depository if one has not already been filed. The common mistake is showing only the cash and forgetting non-cash assets like savings bonds, vehicles, or real estate, which makes the math fail because beginning balance plus receipts minus disbursements will not equal a cash-only ending balance. The misconception is that the ending balance must be liquid; assets in kind are perfectly acceptable as long as they are described and valued.
The Reconciliation Equation
Below the schedules, PC 556 includes a reconciliation line: Beginning Balance + Receipts − Disbursements = Ending Balance. This single line is where most accounts fail.
Run the math twice and tie it out to the penny. For example, Janet Whitaker enters $84,512.40 + $2,118.55 − $34,920.10 = $51,710.85, and her Schedule C totals must hit $51,710.85 exactly. The nuance is that any rounding to whole dollars is forbidden; report cents. The common mistake is using a bank-statement ending balance that includes uncleared checks; uncleared checks have already been disbursed on Schedule B, so including them double-counts. The misconception is that the court will fix small math errors; it will not — a one-cent variance bounces the entire account.
Fiduciary Certification and Signature
Above the signature line is a certification under penalty of perjury that the account is true and complete. You must sign and date in ink (or with an MiFILE electronic signature compliant with MCR 1.109(E)).
Sign your full legal name exactly as it appears on your letters of authority and print the date in MM/DD/YYYY format. The nuance is that co-fiduciaries must each sign; one signature on a joint account is not enough. The common mistake is signing before the schedules are finished, then editing numbers; that invalidates the certification because you swore to numbers that no longer match. The misconception is that PC 556 must be notarized — it does not need a notary, but it does require the signer’s certification under MCL 600.1432.
Proof of Service on Interested Persons
Although service is technically a separate step, PC 556 reminds you that interested persons must be served the account before or contemporaneously with filing. Use PC 564 Proof of Service.
List every interested person — heirs, devisees, beneficiaries, the protected individual, the guardian-ad-litem if appointed — and the date and method of service. For example, Carlos Rivera serves his three siblings by first-class mail on 06/01/2025. The nuance is that under MCR 5.125, the list of interested persons changes depending on whether the estate is supervised, unsupervised, or a conservatorship. The common mistake is serving only the residuary beneficiaries and forgetting specific devisees; any unserved interested person can object out of time. The misconception is that an email is sufficient; service must follow MCR 2.107, which generally requires mail or personal service.
Three Filled-Out Examples Using Real Scenarios
Three filers, three case types, three completed PC 556s. Each table walks the most important entries from caption to certification.
Example 1: Janet Whitaker — Decedent Estate, Final Account
Janet’s mother died in March 2025 leaving a paid-off house, one bank account, and three adult children as equal heirs.
| Form Section | What Janet Enters |
|---|---|
| Court / County / File No. | PROBATE COURT, COUNTY OF KENT — 2025-208114-DE |
| Estate Of | WHITAKER, ELEANOR M. |
| Type of Account | Final |
| Accounting Period | 03/20/2025 to 02/28/2026 |
| Fiduciary | Janet Whitaker, 482 Maple Ave., Grand Rapids, MI 49503, (616) 555-0144 |
| Beginning Balance (Inventory) | $84,512.40 |
| Schedule A — Receipts | Interest $118.55; House sale net $185,000.00 — total $185,118.55 |
| Schedule B — Disbursements | Funeral $9,820; Attorney fees $4,200; Property tax $2,310; Estate closing costs $980 — total $17,310.00 |
| Distributions to Heirs | 3 equal shares of $84,106.98 to Janet, Mark, and Lisa Whitaker |
| Ending Balance | $0.00 (final) |
| Signature / Date | Janet Whitaker — 03/05/2026 |
Example 2: Marcus Reed — Conservatorship of an Adult, Annual Account
Marcus serves as conservator for his 71-year-old uncle, who has dementia and lives in a memory-care facility.
| Form Section | What Marcus Enters |
|---|---|
| Court / County / File No. | PROBATE COURT, COUNTY OF OAKLAND — 2024-411099-CA |
| In the Matter Of | REED, HENRY P., a legally incapacitated individual |
| Type of Account | Annual |
| Accounting Period | 03/15/2025 to 03/14/2026 |
| Fiduciary | Marcus Reed, 1290 Birchwood Dr., Royal Oak, MI 48067, (248) 555-0190 |
| Beginning Balance | $152,408.10 (prior account ending) |
| Schedule A — Receipts | Social Security $22,488; Pension $14,400; Interest $612.18 — total $37,500.18 |
| Schedule B — Disbursements | Memory-care facility $54,000; Medicare supplement $2,184; Conservator fee $1,800; Attorney fees $950 — total $58,934.00 |
| Schedule C — Ending Balance | Chase Restricted Acct **7732 — $130,974.28 |
| Reconciliation | $152,408.10 + $37,500.18 − $58,934.00 = $130,974.28 |
| Signature / Date | Marcus Reed — 04/22/2026 |
Example 3: Aisha Bennett — Conservatorship of a Minor, First Annual Account
Aisha is the conservator for her 9-year-old son, who receives Social Security survivor benefits after his father’s death.
| Form Section | What Aisha Enters |
|---|---|
| Court / County / File No. | PROBATE COURT, COUNTY OF WAYNE — 2025-855602-CY |
| In the Matter Of | BENNETT, JAYDEN T., a minor |
| Type of Account | Annual (First) |
| Accounting Period | 04/01/2025 to 03/31/2026 |
| Fiduciary | Aisha Bennett, 7711 W. Outer Dr., Detroit, MI 48235, (313) 555-0177 |
| Beginning Balance (from PC 577) | $38,205.00 (life-insurance lump sum) |
| Schedule A — Receipts | SSA Survivor benefits $12,648; Restricted account interest $465.22 — total $13,113.22 |
| Schedule B — Disbursements | Child’s tuition $4,200; Orthodontia $1,800; Bond premium $200 — total $6,200.00 |
| Schedule C — Ending Balance | Huntington Restricted Conservatorship Acct **4812 — $45,118.22 |
| Reconciliation | $38,205.00 + $13,113.22 − $6,200.00 = $45,118.22 |
| Signature / Date | Aisha Bennett — 04/05/2026 |
How to File the Completed Form
Michigan probate accepts PC 556 through three channels, and you should pick the one that gives you the cleanest paper trail.
E-filing through MiFILE/TrueFiling. Log into MiFILE, open your case, and upload PC 556 plus any schedules and the PC 564 proof of service as a single PDF. The system charges the statutory filing fee (commonly $20 for an annual account under MCL 600.880b) plus a small e-file surcharge, and accepts Visa, Mastercard, Discover, and ACH. Processing usually takes 2–5 business days, and your proof of filing is the system-generated Notice of Acceptance email — save the PDF receipt.
Mail filing. Send the original PC 556, all attachments, and a check made payable to the county probate court to the clerk’s mailing address (for example, Wayne County Probate Court, 1305 Coleman A. Young Municipal Center, Detroit, MI 48226 — confirm your county’s address on the Michigan Courts directory). Include a self-addressed stamped envelope for a date-stamped copy. Processing time runs 7–14 business days, and your proof of filing is the date-stamped copy returned to you.
In-person filing. Bring two copies of PC 556 (plus the original) and your filing fee in cash, check, or money order to the probate clerk’s counter. The clerk stamps both copies and hands one back as your proof. Many counties also accept debit cards in person, but a few rural counties remain cash-or-check only.
Fax filing is rarely available in Michigan probate and where allowed it is limited to attorneys with a court-approved account. Pro se filers should plan on MiFILE, mail, or in-person filing.
What Happens After You File
The probate register reviews PC 556 for facial defects — math errors, missing schedules, missing signature, missing PC 564. If anything is wrong, you receive a deficiency notice and usually 14–28 days to correct. Repeated defects can trigger a show-cause hearing under MCR 5.310.
If the account passes intake, the judge either allows it on the papers or sets it for hearing. Under MCR 5.409, conservatorship and guardianship accounts are typically allowed without hearing if no interested person objects within 28 days of service. Decedent-estate accounts in supervised administration are scheduled for hearing under MCR 5.310(C)(3).
If an interested person objects, the court holds an evidentiary hearing where you must produce vouchers and bank statements. The judge can allow, modify, or surcharge the account. A surcharge means you personally repay the estate for losses caused by your conduct — this is rare for innocent math errors but real for self-dealing or unauthorized fees.
If the account is allowed, the judge enters PC 585 Order Allowing Account (or similar). Save that order forever; it is your shield against future challenges and a prerequisite to bond release at the close of the case.
Mistakes to Avoid When Filling Out the Form
- Wrong file number suffix. Using DE on a conservatorship case misroutes the filing and triggers a clerk rejection.
- Beginning balance does not match prior account. A mismatch raises an immediate red flag and the register sends the account back.
- Netting receipts and disbursements. Reporting only the net deposit hides gross activity and violates MCR 5.310.
- Missing vouchers. No receipts means the judge can disallow disbursements and surcharge you personally.
- Forgetting non-cash assets on Schedule C. The reconciliation will fail and the clerk will reject the form.
- Paying yourself a fiduciary fee without a fee statement. The judge will surcharge the fee back to the estate.
- Skipping PC 564 proof of service. Without proof of service, the account is not properly before the court and cannot be allowed.
- Using an obsolete SCAO revision. Old form versions are rejected at intake under MCR 1.109(D).
- Math rounded to whole dollars. Even a one-cent variance bounces the account.
- Co-fiduciary missing a signature. A joint account without all signatures is incomplete and invalid.
- Wrong accounting period dates. Overlap with a prior account double-counts a day and breaks the reconciliation.
- Withdrawing from a restricted account without a court order. This is a per-se violation and grounds for removal under MCL 700.5414.
Dos and Don’ts
Dos
- Do download the latest PC 556 PDF at the start of every cycle, because SCAO revisions change the form.
- Do reconcile to the bank statement to the penny, because rounding errors are the top reason for bounce-backs.
- Do attach a separate detail schedule when Schedule A or B has more than 10 lines, because cramming entries breaks the form’s formatting.
- Do calendar the 56-day deadline under MCR 5.409 from the appointment anniversary, because late accounts can result in suspension.
- Do keep originals of every voucher for 7 years, because the judge may demand them long after allowance.
- Do serve interested persons before filing, because filing without service delays allowance.
- Do save the MiFILE acceptance email as your proof of filing, because date stamps disappear from the portal after archiving.
Don’ts
- Don’t sign before the math is finished, because the certification swears to the numbers as written.
- Don’t pay yourself fiduciary fees without court approval, because unapproved fees get surcharged.
- Don’t use a P.O. Box only when the court requires a physical address for service.
- Don’t forget to check exactly one type-of-account box, because blank or multiple boxes invalidate the filing.
- Don’t lump small receipts together, because itemization is required regardless of size.
- Don’t mix accounting periods, because each PC 556 covers exactly one defined window.
- Don’t file PC 556 when PC 583 is required, because the wrong form is grounds for rejection.
Pros and Cons of Filing on Your Own vs. With Help
Pros of filing pro se
- You save attorney fees, which on a small estate can be 5%–10% of the gross.
- You stay in direct control of timing and content.
- You learn the case file inside-out, which helps with future filings.
- Simple estates with one bank account and a handful of bills genuinely fit PC 556.
- Free help is available through Michigan Legal Help and many county probate self-help centers.
Cons of filing pro se
- Math errors and missing schedules cause repeated bounce-backs that delay closing.
- Missed deadlines can trigger suspension under MCR 5.310.
- Without an attorney, you may miss tax-allocation issues that cost the estate real money.
- Personal surcharge risk is higher when you do not know the rules of self-dealing.
- Objections from interested persons quickly outpace a pro se filer’s bandwidth.
When to hire help
Use a probate attorney whenever the estate has real estate, business interests, contested heirs, or out-of-state property. Use an accountant when there are fiduciary income tax returns (Form 1041) or principal-and-income allocations under MCL 555.501.
Related Michigan Forms — Quick Comparison
| Feature | PC 556 (Short Form) | PC 583 (Long Form) |
|---|---|---|
| Best use | Simple estates with few transactions | Estates with investments, gains/losses, or distributions in kind |
| Required schedules | A, B, C only | A through G plus principal/income split |
| Typical filer | Pro se PR or conservator | Attorney-represented or complex case |
| Reconciliation lines | One | Multiple (principal and income separately) |
| Court rule anchor | MCR 5.310, MCR 5.409 | MCR 5.310, MCR 5.409 |
| Feature | Filing by MiFILE | Filing by Mail |
|---|---|---|
| Speed | 2–5 business days | 7–14 business days |
| Fee | $20 + e-file surcharge | $20 + postage |
| Proof of filing | System acceptance email | Date-stamped returned copy |
| Best for | Anyone comfortable with PDFs | Filers without scanner access |
Key Agencies, Statutes, and Forms That Interact With PC 556
The Michigan Probate Court in each county is the receiving court. The State Court Administrative Office drafts and approves the form itself. The Michigan Legislature sets the substantive law in EPIC at MCL 700.1101 et seq., and the Michigan Supreme Court sets procedure in MCR Chapter 5.
Forms that interact with PC 556 include PC 577 Inventory, PC 564 Proof of Service, PC 583 Long-Form Account, PC 585 Order Allowing Account, and PC 591 Petition for Complete Estate Settlement. Federal interactions include the IRS Form 1041 fiduciary income tax return and Social Security accountings for representative-payee funds, which are separate from PC 556 but often share underlying numbers.
Recent guidance from the Michigan Supreme Court in In re Conservatorship of Brody, 538 Mich 1006 (2023) reaffirmed that conservators must produce vouchers on demand and that failure to do so is grounds for surcharge. SCAO Administrative Memoranda issued through the SCAO memos page also occasionally update local practice — check them annually.
FAQs
Do I have to file PC 556 if my estate has no activity for the year?
Yes. Even a zero-activity period requires an annual account showing the unchanged balances, because MCR 5.409 ties the duty to time, not transactions.
Can I file PC 556 instead of PC 583 to save time?
No. Use PC 556 only when activity is simple; PC 583 is required for estates with investment activity, gains and losses, or principal-and-income allocations.
Is PC 556 the right form for a small estate handled under MCL 700.3982?
No. Small-estate summary proceedings use PC 556’s cousin PC 598, not PC 556, because the procedural track is different.
Do I write my maiden name or married name on the Estate Of line?
No. Use the decedent’s legal name from the death certificate, and add maiden or alternative names as AKA on the next available line.
Can I round to whole dollars on Schedules A, B, and C?
No. Report cents. A one-cent variance breaks the reconciliation and bounces the account at intake.
Do I have to attach vouchers with PC 556?
No. Vouchers are not attached by default, but you must keep them and produce them within 63 days if the judge or an interested person demands them.
Is PC 556 notarized?
No. The fiduciary signs under penalty of perjury per MCL 600.1432; no notary is required, but every co-fiduciary must sign.
Can I e-file PC 556 through MiFILE as a pro se filer?
Yes. Pro se filers may register for MiFILE free of charge and file PC 556 the same way an attorney does, paying the same $20 statutory fee.
Do I need to serve all heirs or just the residuary beneficiaries?
Yes. Serve every interested person under MCR 5.125, because skipping any one of them means the account is not properly before the court.
Can I pay myself a conservator fee through Schedule B without a court order?
No. Reasonable fees are allowed but should be itemized with a fee statement and may require approval under MCR 5.313 or local court rule.
What box do I check if my fiduciary appointment ended mid-period?
Yes — check interim and explain the partial period in a brief attached statement, because interim covers exactly this situation.
Do I file PC 556 separately for each ward if I’m conservator for two siblings?
Yes. Each protected individual has a separate case file and requires a separate PC 556, because accounts are case-specific even when the conservator is the same.
What happens if I file PC 556 late?
No late account is harmless. MCR 5.310 lets the court issue a show-cause order, suspend your authority, or remove you, and the bond company can be notified of the default.
Can I amend a PC 556 after it’s been filed?
Yes. File an Amended Account clearly labeled as such, serve all interested persons again, and reference the original filing date so the docket links the two.
Related reading
- How to Fill Out Michigan Form PC 583 (w/Examples) + FAQs
- How to Fill Out Michigan Form PC 584 (w/Examples) + FAQs
- How to Fill Out Michigan Form PC 53 (w/Examples) + FAQs
- How to Fill Out Michigan Form PC 631 (w/Examples) + FAQs
- How to Fill Out Michigan Form PC 560 (w/Examples) + FAQs
- How to Fill Out Michigan Form PC 570 (w/Examples) + FAQs