Michigan Form PC 560 is the Account of Fiduciary, Short Form, the financial report a personal representative, conservator, guardian of an estate, or trustee files with the Michigan probate court to show every dollar received, spent, and held during an accounting period. The State Court Administrative Office (SCAO) approves the form, and Michigan probate courts in all 83 counties accept it under MCR 5.310 and MCL 700.3703.
If you got this form wrong, the court can suspend your letters of authority, surcharge you for losses, deny your fees, or remove you as fiduciary. Michigan probate courts handle more than 40,000 estate filings each year, and rejected accountings are one of the top three reasons probate cases stall past their 12-month benchmark.
In this guide you will learn:
- 📋 What every box, schedule, and signature line on PC 560 actually asks for
- 💰 How to balance principal and income so the math survives a court audit
- 🧾 What documents to gather before you open the form so you do not stall
- 🏛️ How to file by mail, in person, or through the MiFILE portal
- ⚠️ The 10 most common PC 560 mistakes and the exact consequence of each
What the Form Is and Who Must File It
The full title printed at the top of the form is Account of Fiduciary, Short Form, and the current SCAO revision is dated 9/19, which you should confirm against the SCAO probate forms index before filing. The “short form” label is misleading. PC 560 is a complete financial accounting; it is “short” only because it summarizes principal and income on one page and pushes details to attached schedules. Compare it to PC 583, the long-form version used for trust accountings with separated principal and income.
Michigan law requires PC 560 from four types of fiduciaries. A personal representative of a decedent’s estate files annual and final accounts under MCL 700.3703(4). A conservator files annual accounts under MCL 700.5418. A guardian of a minor’s or legally incapacitated individual’s estate files under MCL 700.5418 when handling property. A trustee of a court-supervised trust files under MCL 700.7814.
The form solves a single problem: it lets the court and the interested persons see whether the fiduciary is protecting the estate. The court compares the starting balance to the ending balance, traces every receipt and disbursement, and matches the cash on hand to a financial institution statement. If the numbers do not tie, the court issues a deficiency notice and the clock starts ticking on a possible removal hearing under MCR 5.204.
A common misconception is that small estates skip this form. They do not. Even a $9,000 conservatorship for a minor receiving Social Security survivor benefits must file PC 560 every year until the minor turns 18. The fiduciary’s duty to account is independent of estate size.
Before You Start: Documents and Information You Need
Open the form only after you have built a complete paper file. Probate registers reject accountings that arrive without supporting paperwork, and the Michigan Probate Judges Association bench book treats missing attachments as a defect that resets review time.
Use this pre-filing checklist before you write the first number:
- Letters of Authority (PC 572 or PC 573). You need the issue date because it sets the start of your first accounting period; without it the court cannot tell whether your account covers the right window.
- Prior inventory (PC 577). The ending values on your inventory become the starting values on your first PC 560; missing it means your starting balance has no anchor.
- Prior accounting (if any). The ending balance from your last PC 560 is the starting balance for this one; a mismatch triggers an automatic rejection.
- Bank and brokerage statements covering every day of the accounting period. These prove the cash on hand on line 5; missing one month and the court will ask why money disappeared.
- Cancelled checks or check images for every disbursement. The court can demand proof of any payment over $100; without backup the disbursement is disallowed.
- Receipts for cash distributions to heirs or the protected person. MCR 5.310(C)(3) requires distribution receipts; without them the court treats the distribution as still owed.
- Proof of restricted account or bond. If the court restricted any account, you need the financial institution’s PC 670 acknowledgment; without it the court assumes you violated the restriction.
- 1099s, W-2s, and tax returns filed during the period. These reconcile reported income to deposits; without them income on Schedule A may not match deposits.
- Notice of Continued Administration (PC 587), if past one year. Decedent estates open longer than 12 months need this; missing it can void the entire accounting.
A common misconception is that you can fill out PC 560 from memory or from a check register alone. You cannot. Michigan probate registers spot-check three deposits and three disbursements at random, and a missing statement is a defect under SCAO probate procedure.
Where to Get the Form and How to Access It
The only authoritative copy of PC 560 lives on the Michigan One Court of Justice site. Download the fillable PDF directly from the SCAO PC 560 page so you get the current 9/19 revision. Avoid third-party legal sites; they often host expired versions, and an outdated form can be rejected at the counter.
You can complete the form three ways. First, type into the fillable PDF using Adobe Acrobat Reader and save a copy before you print or upload. Second, print a blank copy and fill it out in black ink in block letters; cursive and pencil are rejected. Third, use the MiFILE e-filing portal, which now hosts the form natively in counties that have moved to mandatory e-filing under Administrative Order 2019-6.
If you have a disability that prevents you from completing the form, MCR 8.115 entitles you to ask the local court’s ADA coordinator for help. Most county probate courts publish an ADA request form on their website.
The version date matters. The 9/19 revision changed the inventory-fee reconciliation language and added a checkbox for “interim” accounts. If you submit a 5/14 or earlier revision, Wayne County Probate Court and several others reject it as a non-conforming form. Always cross-check the date in the bottom-left corner before signing.
A common misconception is that the form is the same in every county. The form is uniform statewide, but local rules under LCR 5.101 can require extra cover sheets, hearing requests, or fee reconciliation worksheets, especially in Oakland, Kent, and Macomb counties.
Step-by-Step: How to Fill Out Form PC 560 Line by Line
The form has a heading block, a body with five numbered sections, two attached schedules, and a signature block. Work top to bottom, left to right, and do not skip fields. Empty fields are treated as zero only when the form expressly says so; everywhere else, a blank line is a defect.
Caption: Court Information, County, and File Number
The top-left of the form asks for the STATE OF MICHIGAN PROBATE COURT COUNTY OF ______.
Write the name of the county where the case is pending, in all capital letters. The county is the one that issued your Letters of Authority, not where you live, and not where the decedent died if a different court accepted jurisdiction.
Maria Lopez, serving as personal representative for her father’s estate filed in Kent County, writes KENT in the county blank.
If the case has been transferred to another county under MCR 5.128, use the new county; the file number changes too. The most common mistake here is filers writing the county where they live, which routes the accounting to a court that has no case open and bounces the filing back. The misconception that “any probate court will forward it” is wrong; the court that lacks jurisdiction simply rejects it.
File Number and Judge Assignment
The FILE NO. field is in the upper right corner.
Copy the file number exactly as it appears on your Letters of Authority, including the year prefix and the suffix code (for example, 2024-123456-DE for a decedent estate). Use hyphens exactly the way the court wrote them; do not add or drop digits.
Carlos Diaz, conservator for his mother, enters 2024-789012-CA for a conservatorship.
If your case has a hyphen-suffix like “-DE” (decedent estate), “-CA” (conservatorship adult), “-CY” (conservatorship minor), or “-GD” (guardianship), you must include it. The most common mistake is reversing two digits; that single error sends the filing into the wrong electronic folder, and the clerk has no automatic way to find it. The misconception that the court can match the filing by name is wrong; Michigan probate dockets are indexed by file number first.
Estate Title and Decedent / Protected Person Name
The form labels this In the matter of ____.
Write the full legal name of the decedent or protected person, last name first, then first name and middle initial, exactly as it appears on the Letters of Authority. Do not use nicknames, do not use “Sr.” or “Jr.” unless it is on the letters, and do not change married to maiden names mid-case.
Janet Robinson, who is conservator for her son, writes ROBINSON, ETHAN J. in the matter line.
If the decedent used a different name on assets (a doing-business-as or a maiden name), list those aliases on Schedule A under “additional names,” not in the heading. The most common mistake is using “estate of” before the name; the form already implies that, and adding it can confuse the indexing software. The misconception that small spelling differences are harmless is wrong; one misspelled letter has caused life-insurance proceeds to be denied because the carrier could not match the order to the policy.
Box 1: Type of Account and Accounting Period Dates
Box 1 asks you to check the type of account and enter the period covered.
Check exactly one box: Annual, Final, Interim, or Other (and describe). Then enter the From date and the To date in MM/DD/YYYY format. The first annual account starts on the date the Letters of Authority were issued; later annuals start the day after the prior account ended.
Aisha Brown, on her second annual account as personal representative, checks Annual and writes From 03/15/2024 To 03/14/2025.
If you are closing the estate, check Final and end the period on the date you make the last distribution, not the date you sign. The most common mistake is overlapping periods; if last year’s account ended 03/14/2024, this year cannot start 03/14/2024 again. The misconception that “calendar year” is the right window is wrong; the period runs from the anniversary of the Letters of Authority unless the court has approved a different cycle in writing.
Box 2: Starting Balance (Beginning of Period)
Box 2 asks for the balance on hand at beginning of period.
Pull this number from the ending balance of your prior accounting, or, for the first account, from the total value on your filed inventory (PC 577). Enter dollars and cents. The number must match exactly to the penny.
Marcus Hill, in his second annual account, enters $48,217.42, which equals the ending balance from his first PC 560.
If the inventory was amended after filing, use the amended ending value and attach the amended inventory. The most common mistake is rounding to whole dollars; that creates a one- or two-cent gap that the auditing clerk will flag. The misconception that you can plug a “best estimate” if records are missing is wrong; the court will require you to reconstruct the figure or post a corrective bond.
Box 3: Total Receipts (Schedule A)
Box 3 asks for total receipts during the period and references Schedule A.
Add every dollar that came into the estate during the period: income (interest, dividends, rent, Social Security, pensions), capital gains, refunds, sale proceeds, and after-discovered assets. Enter the total here and itemize every receipt on Schedule A, attached.
Linda Park, conservator, enters $14,326.18 in Box 3, which matches the line total on her Schedule A.
If you sold real estate, enter only the net proceeds after closing costs, with the closing statement attached. The most common mistake is mixing principal (sale of an asset) with income (rent collected) without labeling them; the court cannot tell which is which, and that triggers a long-form requirement. The misconception that gifts to the estate are not “receipts” is wrong; any inflow is a receipt under MCL 700.1104.
Box 4: Total Disbursements (Schedule B)
Box 4 asks for total disbursements during the period and references Schedule B.
Add every dollar that left the estate: debts of the decedent, taxes, fiduciary fees, attorney fees, court costs, distributions to heirs or the protected person’s care, and refunds returned. Enter the total and list every payment on Schedule B.
David Nguyen, personal representative, enters $22,415.00 in Box 4, matching Schedule B’s column total.
If you paid yourself a fiduciary fee, you must separately disclose it under MCR 5.313, with date, hours, and rate. The most common mistake is lumping fees into “miscellaneous”; the court will surcharge undisclosed fees. The misconception that reimbursements to yourself are not disbursements is wrong; every penny moving out of the estate account is a disbursement and must be listed.
Box 5: Ending Balance (End of Period)
Box 5 asks for balance on hand at end of period.
Compute Box 2 plus Box 3 minus Box 4. The result must equal the actual cash and asset value on hand on the last day of the period, proved by the attached financial institution statement.
Sara O’Connell’s math: $48,217.42 + $14,326.18 − $22,415.00 = $40,128.60, which matches her closing brokerage statement.
If the math does not tie, do not “force” the number. Find the missing receipt or disbursement. The most common mistake is plugging a number to make it balance; the court can sanction this as fraud on the court under MCR 1.109(E). The misconception that pending checks count as already-disbursed is wrong; only checks that have cleared the bank by the period-end date are disbursements.
Schedule A: Itemized Receipts
Schedule A lists every receipt with date, source, description, and amount.
Use chronological order. For each line, write the date received in MM/DD/YYYY, the payer’s name, the asset or income type (for example, “interest, Chase savings ****1234”), and the amount. Total the column at the bottom and carry that total to Box 3.
Robert Chen lists 04/02/2024 Social Security Administration survivor benefit $1,624.00 as the first row of Schedule A.
If a single source paid many times (like monthly Social Security), you can group them with a count and a total, as long as you note the date range. The most common mistake is omitting interest credited to the bank account; even $0.18 of interest must appear. The misconception that non-cash receipts (like a stock split or DRIP shares) do not belong on Schedule A is wrong; you list them at fair market value with a notation.
Schedule B: Itemized Disbursements
Schedule B lists every disbursement with date, payee, purpose, and amount.
Match the order of cancelled checks. Write the check number or electronic transaction ID, payee name, purpose (for example, “DTE Energy, utility, 100 Main St”), and amount. Total the column and carry it to Box 4.
Patricia Singh lists Check #1042 04/15/2024 Smith & Smith PLC, attorney fees, $2,500.00.
For distributions to heirs, attach a signed PC 588 Receipt for each distribution; if the heir refuses to sign, file a motion for court order before listing the distribution. The most common mistake is listing transfers between estate accounts as disbursements; transfers between accounts you control are not disbursements and double-count the math. The misconception that “petty cash” can sit unitemized is wrong; every penny needs a payee.
Bond and Restricted Account Statement
The form has a checkbox stating a financial institution statement of the assets is attached.
If the court restricted any account or required bond, check the box and attach a current statement showing the restriction language and the bond rider, both dated within 30 days of filing.
Theresa Allen attaches her PC 670 acknowledgment from Fifth Third Bank dated 03/01/2025 for her son’s restricted conservatorship account.
If the bond amount changed during the period, attach both the old and new bond riders. The most common mistake is forgetting to refresh a stale statement; a 90-day-old printout is treated as no proof at all. The misconception that the court already has the restriction on file is wrong; you must re-prove restriction with each accounting under MCR 5.409(D).
Inventory Fee Reconciliation
The 9/19 revision added a line confirming the inventory fee has been paid under MCL 600.871.
Note the receipt number from your inventory fee payment, and if you have discovered new assets that increased the estate value, recompute the fee using the SCAO inventory fee calculator and pay the difference before filing.
Jamal Wright recomputes the fee after discovering an unknown $18,000 IRA, pays the additional $43.20, and writes Receipt #2024-3318 on the line.
If the fee is unpaid, the probate register will not docket the accounting. The most common mistake is ignoring after-discovered assets; the inventory fee follows the asset, not the original inventory. The misconception that the fee is a one-time-only event is wrong; new assets create a new fee obligation.
Notice to Interested Persons Certification
Above the signature block, the form requires the fiduciary to certify that a copy of this account was served on each interested person.
Mail or e-serve the accounting on every interested person identified on your most recent PC 574 Notice of Appointment list, then complete a PC 564 Proof of Service and attach it to the filing.
Helen Park serves her three siblings by first-class mail on 03/05/2025 and signs the PC 564 the same day.
Service must happen at least 14 days before any hearing under MCR 5.108. The most common mistake is serving only the lawyer for an interested person without also serving the person; the rule requires both unless an appearance is on file. The misconception that minor heirs do not need service is wrong; minors must be served through their guardian ad litem.
Fiduciary Signature, Date, and Address
The bottom of the form requires the fiduciary’s signature, date, printed name, address, city/state/ZIP, and telephone.
Sign in blue or black ink (or apply a verified e-signature inside MiFILE). Print your name exactly as it appears on the Letters. Use the address where the court can reach you, not the decedent’s old address.
Antoine Brooks signs in black ink, dates the form 04/01/2025, prints ANTOINE J. BROOKS, and lists his current home address.
If two co-fiduciaries serve, both must sign; one signature on a joint case is a fatal defect. The most common mistake is signing on behalf of a co-fiduciary; that is unauthorized practice and voids the filing. The misconception that a typed name in a non-MiFILE PDF counts as a signature is wrong; paper filings need a wet-ink signature.
Three Filled-Out Examples Using Real Scenarios
Below are three named filers walking through the most common PC 560 fact patterns. Each scenario shows what the filer actually enters in the major sections.
Scenario 1: Maria Lopez, Personal Representative of a Small Decedent Estate
Maria’s father died with a checking account, no real estate, and one heir (herself).
| Form Section | What Maria Enters |
|---|---|
| County | KENT |
| File No. | 2024-456789-DE |
| In the matter of | LOPEZ, ANTONIO R., DECEASED |
| Box 1 (type and period) | Final, From 02/10/2024 To 11/30/2024 |
| Box 2 (starting balance) | $12,540.18 (from PC 577 inventory) |
| Box 3 (total receipts) | $310.42 (interest only, from Schedule A) |
| Box 4 (total disbursements) | $12,850.60 (debts, fees, distribution to Maria) |
| Box 5 (ending balance) | $0.00 (estate closed) |
| Schedule A | One line, Chase savings interest, dates grouped |
| Schedule B | Funeral home, attorney fee, court costs, distribution receipt |
| Signature block | Maria signs, dates 12/02/2024, prints her name |
Scenario 2: Carlos Diaz, Conservator for a Minor Receiving Social Security
Carlos handles his nephew’s $1,624 monthly Social Security survivor benefit through a restricted account.
| Form Section | What Carlos Enters |
|---|---|
| County | WAYNE |
| File No. | 2024-789012-CY |
| In the matter of | DIAZ, MATEO L., MINOR |
| Box 1 (type and period) | Annual, From 06/15/2024 To 06/14/2025 |
| Box 2 (starting balance) | $9,486.12 (from prior PC 560) |
| Box 3 (total receipts) | $19,488.00 (12 SSA payments plus interest) |
| Box 4 (total disbursements) | $14,310.00 (rent share, school, clothing, fee) |
| Box 5 (ending balance) | $14,664.12 (matches Fifth Third statement) |
| Restricted account box | Checked, PC 670 attached, dated 06/01/2025 |
| Schedule B fiduciary fee | $480.00 disclosed with hours and rate |
| Signature block | Carlos signs in MiFILE with verified e-signature |
Scenario 3: Janet Robinson, Personal Representative of a Long-Marriage Estate
Janet sold her late husband’s home, liquidated a brokerage account, and is filing the second annual account.
| Form Section | What Janet Enters |
|---|---|
| County | OAKLAND |
| File No. | 2023-998877-DE |
| In the matter of | ROBINSON, MICHAEL T., DECEASED |
| Box 1 (type and period) | Annual, From 09/01/2024 To 08/31/2025 |
| Box 2 (starting balance) | $214,802.55 (from prior PC 560) |
| Box 3 (total receipts) | $328,910.74 (home net proceeds, dividends, interest) |
| Box 4 (total disbursements) | $96,418.20 (taxes, attorney, partial distributions) |
| Box 5 (ending balance) | $447,295.09 (matches Fidelity statement) |
| Inventory fee line | Recomputed, additional $216.00 paid, Receipt #44102 |
| Notice certification | Served three adult children by first-class mail |
| Schedule A real estate | 03/14/2025 sale of 145 Maple Lane, net $312,400.00 |
| Signature block | Janet signs in black ink, dates 09/15/2025 |
How to File the Completed Form
Michigan offers three filing channels for PC 560, and the right choice depends on whether your county has gone all-electronic. Confirm your county’s status on the MiFILE county rollout page before you assume paper is allowed.
Online through MiFILE. Log in at mifile.courts.michigan.gov, select your case, upload the completed PC 560 plus all schedules and attachments as a single PDF, and pay any applicable fee with credit card or e-check. Standard processing time is 1 to 3 business days. Save the system-generated Notice of Acceptance as your proof of filing; this is the only proof MiFILE creates.
By mail. Send the original signed PC 560, schedules, attachments, and a self-addressed stamped envelope to the probate court that issued your Letters; addresses are listed on the Michigan probate court directory. Use certified mail with return receipt; the green card is your proof of filing. Processing usually takes 5 to 10 business days, longer in Wayne and Oakland.
In person. Bring the original plus one copy to the probate court counter; the clerk stamps the copy and hands it back as your receipt. There is no filing fee for the accounting itself in most counties, but copy fees of $1 per page apply if you ask the clerk to copy your originals.
If a fee applies (rare for accountings; common for hearings tied to them), counties accept cash, money order, or credit card; some accept personal checks, but Macomb County does not.
A common misconception is that filing a PC 560 schedules a hearing automatically. It does not. To get the account approved you must file a separate PC 583 Petition for Allowance (or local equivalent) and request a hearing date.
What Happens After You File
Once the probate register dockets the PC 560, an audit clerk reviews the math, ties Box 5 to the financial institution statement, and checks every required attachment. If the file is clean, the court issues a Notice of Hearing for allowance, usually 28 to 56 days out depending on the county’s calendar.
Interested persons receive your served copy and have until 14 days before the hearing to file objections under MCR 5.310(C)(4). If no objections come in, many courts allow the account on the papers without an in-person hearing. If objections come in, the court schedules an evidentiary hearing where you must testify to your records.
If the court finds defects, you receive a Deficiency Notice with a date by which to cure. Common cures include a corrected math line, a missing PC 564 proof of service, or a refreshed bank statement. Failing to cure within the deadline can lead to a show-cause hearing and possible removal under MCL 700.3611.
Once allowed, the order acts as a partial discharge for the period covered. It does not, however, absolve you of fraud or concealment; an heir who later finds hidden assets can reopen the account under MCL 700.3413.
Mistakes to Avoid When Filling Out the Form
- Forcing Box 5 to balance. Plugging a number to make Box 2 + Box 3 − Box 4 equal Box 5 is treated as misrepresentation, and the court can surcharge or remove the fiduciary.
- Mixing principal and income. Lumping rent receipts with sale proceeds prevents the court from tracking asset depletion, which can convert a short-form filing into a long-form requirement.
- Skipping the PC 564 proof of service. Without proof, the court treats interested persons as not served, and the hearing cannot proceed.
- Using an outdated form revision. Filing a 5/14 PC 560 instead of the 9/19 version triggers an immediate non-conforming-form rejection.
- Wrong file number digits. A single transposed digit routes the filing to the wrong electronic folder, and the court has no automated way to find it.
- Missing financial institution statement. Without a statement dated within 30 days of filing, the court cannot tie ending cash to Box 5.
- Undisclosed fiduciary fees. Fees buried in “miscellaneous” violate MCR 5.313 and are surcharged.
- Distributions without receipts. A distribution without a signed PC 588 is treated as still owed, and you can be ordered to pay it again.
- Ignoring after-discovered assets. New assets create new inventory fee obligations; failing to pay holds up the entire accounting.
- Filing late. Annual accounts are due within 56 days of period close under MCR 5.310(C)(2); late filings risk show-cause and removal.
- Pencil or cursive on a paper filing. Probate counters reject anything not in legible block printing in black or blue ink.
Do’s and Don’ts
Do:
- Do reconcile to the penny. The court audits to two decimal places, and rounding is a defect.
- Do attach a financial institution statement dated within 30 days. The court ties Box 5 to that statement, not your spreadsheet.
- Do disclose every fee with hours and rates. MCR 5.313 requires it.
- Do serve every interested person and file PC 564. Skipping service voids the hearing.
- Do save your MiFILE Notice of Acceptance. It is your only e-filing receipt.
- Do recompute the inventory fee for after-discovered assets. The fee follows the asset.
Don’t:
- Don’t plug numbers to balance. That is fraud on the court.
- Don’t mix principal and income on Schedules A and B. It triggers a long-form requirement.
- Don’t sign for a co-fiduciary. It voids the filing.
- Don’t use third-party PDFs. They are often outdated.
- Don’t list inter-account transfers as disbursements. They double-count the math.
- Don’t ignore a Deficiency Notice. Missing the cure date can lead to removal.
Pros and Cons of Filing on Your Own vs. With Help
Pros of filing pro se:
- Lower cost. You save attorney fees that can run $300 to $600 per accounting in Michigan.
- Speed on simple estates. A single-account, single-heir estate is fast to file alone.
- Direct knowledge of the records. You know the bank activity better than anyone.
- Builds confidence for future filings. Most fiduciaries file multiple accounts; learning once pays back later.
- MiFILE makes pro se filing accessible. The portal walks you through service and uploads.
Cons of filing pro se:
- No second set of eyes on math. Audit clerks are strict, and a single misalignment triggers a deficiency.
- Service rules are technical. MCR 5.108 trips up many filers.
- Tax and trust nuances are hidden. A pro se filer can mistakenly classify a Roth distribution as income.
- Personal liability. Mistakes lead to surcharge, and the fiduciary pays out of pocket.
- Time cost. Even a clean account takes 8 to 12 hours to prepare from scratch.
Comparing PC 560 and PC 583
Many filers confuse the short-form Account of Fiduciary with the long-form trust accounting. They are not interchangeable.
| Feature | PC 560 (Short Form) |
|---|---|
| Used by | Personal reps, conservators, guardians, court-supervised trustees with simple holdings |
| Principal/income split | Combined on one summary, with detail on attached schedules |
| Page length | One page plus schedules |
| Best for | Estates with mostly cash and simple assets |
| Feature | PC 583 (Long Form / Petition for Allowance) |
|---|---|
| Used by | Trustees and fiduciaries with separated principal and income duties |
| Principal/income split | Required, on separate schedules |
| Page length | Multi-page |
| Best for | Trust accountings, mixed-asset estates, court-supervised trusts |
FAQs
Do I have to file PC 560 every year?
Yes. Annual accountings are required for most fiduciaries until the case closes. Final and interim accounts also use PC 560 when the period and circumstances fit.
Can I file PC 560 if I have a trust, not an estate?
Yes. Court-supervised trustees can use PC 560 if assets are simple. Most trustees, though, use PC 583 because trusts require principal-and-income separation.
What revision date should I use?
Yes. Use the 9/19 revision posted on the SCAO website. Older revisions are routinely rejected as non-conforming.
Do I write the decedent’s nickname or legal name in the matter line?
No. Use the full legal name as it appears on the Letters of Authority. List nicknames and aliases on Schedule A, not in the heading.
Should Box 2 match my inventory exactly?
Yes. For a first account, Box 2 must equal the inventory total to the penny. Any difference must be explained on an attached note.
Do I list interest of less than one dollar on Schedule A?
Yes. Every penny credited to the estate is a receipt. Tiny amounts still belong on the schedule.
Are inter-account transfers disbursements on Schedule B?
No. Transfers between accounts you control are not disbursements. Listing them double-counts the math and creates a deficiency.
Do I need to attach a bank statement every time?
Yes. A statement dated within 30 days of filing must support Box 5. Without it, the court cannot verify your ending balance.
Can I sign for a co-fiduciary who is out of town?
No. Each co-fiduciary must sign personally. One signature on a joint case is a fatal defect.
Is there a filing fee for PC 560 itself?
No. Most Michigan probate courts charge no fee to file the accounting. Hearing motions tied to it may carry a small fee.
Do I need to serve minor heirs?
Yes. Serve through their guardian ad litem or conservator. Service on a minor directly is not effective under MCR 5.105.
What happens if I file late?
No. Late filings are not ignored. The court can issue a show-cause order and remove you under MCL 700.3611 if you fail to cure.
Can I e-sign in MiFILE?
Yes. A verified MiFILE e-signature is legally equivalent to a wet-ink signature. Paper filings still require ink.
Do I list my fiduciary fee in Box 4?
Yes. Fees are disbursements. List them on Schedule B with date, hours, and rate, or the court will surcharge them.
Related reading
- How to Fill Out Michigan Form PC 556 (w/Examples) + FAQs
- How to Fill Out Michigan Form PC 559 (w/Examples) + FAQs
- How to Fill Out Michigan Form PC 598 (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 570 (w/Examples) + FAQs