How to Fill Out Michigan Form PC 597 (w/Examples) + FAQs

Michigan Form PC 597, the Petition and Order for Assignment, is the one-page probate document a person uses to ask a Michigan probate court to transfer a deceased person’s small estate—property worth no more than the statutory cap—directly to a surviving spouse, heirs, or someone who paid funeral expenses, without opening a full probate case. It is filed under MCL 700.3982 in the probate court of the county where the decedent lived, and the State Court Administrative Office publishes the form through the Michigan Courts SCAO form library.

Used correctly, PC 597 lets a family release a bank account, a final paycheck, or a vehicle in days instead of months, but a single math error on the value cap or a missing receipt can void the order and force a full probate case. According to the Michigan Courts annual caseload report, Michigan probate courts process tens of thousands of small estate assignments every year, and the SCAO confirms that mis-stated asset values and missing funeral receipts are the leading reasons orders get denied at the counter.

• 📝 What every line on PC 597 asks for, in plain English, and how to fill it in correctly the first time.
• 💰 How the small estate value cap works in 2026 and how to calculate funeral and homestead deductions.
• 👨‍👩‍👧 Three full filer walkthroughs covering a surviving spouse, an adult child, and a funeral home.
• 📬 Every filing channel, fee, processing time, and proof-of-filing you should keep.
• ⚠️ The most common mistakes filers make, the consequences, and how to avoid them.

What the Form Is and Who Must File It

Michigan Form PC 597 is the Petition and Order for Assignment approved by the State Court Administrative Office, and the same one-page form serves as both the petition the filer signs and the order the probate judge signs. The form sits inside the small estate procedure created by MCL 700.3982, which lets a probate court assign property directly to a spouse, heirs, or a creditor who paid funeral expenses when the value of the entire estate, minus liens and encumbrances, falls below an annually adjusted cap. The cap began at $15,000 in 2000 and is indexed for inflation each year through the State Treasurer’s cost-of-living adjustment table, and for deaths in 2026 the cap sits in the high-$28,000 range.

The filer is almost always a surviving spouse, an adult child or other heir, or a funeral provider that paid the burial bill and wants reimbursement from the decedent’s leftover assets. A funeral home that fronted the cost of a funeral can use PC 597 to recover that bill before any heir receives anything, because MCL 700.3982(1) requires the court to order the assignee to first pay funeral and burial expenses up to a statutory amount before distributing any remainder. Heirs, creditors, and pro se filers all use the same form, but the answers differ in the Petitioner and Assignee boxes.

PC 597 is not the right tool when the decedent owned real property other than a homestead that passes by survivorship, when the gross value of the estate exceeds the cap, or when there is a dispute among heirs that requires a personal representative. In those cases, the family must instead open formal or informal probate using Form PC 558 or PC 559 and accept the longer timeline and inventory fee schedule.

Before You Start: Documents and Information You Need

Gather every document below before you open the form, because the probate clerk will not accept a PC 597 with missing attachments and a deficient filing can delay access to the decedent’s bank account by weeks. The pre-filing checklist is the single best defense against a rejected petition.

• Certified death certificate. You need at least one certified copy from the Michigan Vital Records office because the court attaches it to the file and the bank will demand its own copy; without it the petition cannot be processed.
• Decedent’s full legal name, date of birth, date of death, and last address. The court uses this to confirm venue under MCR 5.302, and a wrong county will get the petition bounced.
• Itemized, paid funeral and burial bill. This is the single most-scrutinized attachment because the assignee must reimburse funeral costs first, and an unpaid bill or an unitemized invoice will cause the judge to refuse the funeral deduction.
• A list of every probate asset and its date-of-death value. Bank statements, paycheck stubs, vehicle titles, and refund letters all count, and missing one asset can push the estate over the cap and void the order.
• Names, addresses, and relationships of all heirs at law. The court uses MCL 700.2103 to determine who inherits, so leaving out a half-sibling or estranged child can later expose the assignee to a recovery action.
• Will, if any. A small estate can pass by will under PC 597, but the will must be filed with the petition or the court will treat the estate as intestate.
• Vehicle titles and VINs. The Secretary of State will not retitle a car without the signed PC 597 plus the title, and a missing VIN forces a return trip to the courthouse.
• Filing fee and inventory fee payment. The court collects a $25 filing fee plus an inventory fee scaled to estate value under MCL 600.871, and a check that is short by even a dollar will bounce the filing.
• Government-issued photo ID for the petitioner. The clerk uses it to verify the signature, and some counties require it before they will stamp the order.
• Proof of payment of any creditor claims you want reimbursed. Receipts, canceled checks, or credit card statements show the court what you actually paid out of pocket.

Where to Get the Form and How to Access It

The official PDF lives on the SCAO form library and is the only version Michigan probate courts accept; you can download the fillable PC 597 PDF directly from the Michigan Courts website. Always confirm the revision date printed in the lower-left corner of the form before you fill it out, because using a superseded version is one of the most common reasons clerks reject the filing at the counter.

You can also get a paper copy at the probate counter of the county courthouse where the decedent lived, and most county probate clerks—such as the Wayne County Probate Court and the Oakland County Probate Court—keep printed copies in their public lobbies free of charge. A few counties also mail the form on request, but waiting on the mail can cost you a week.

For e-filing counties, PC 597 is uploaded through MiFILE, the statewide TrueFiling-powered portal, and you complete the form on your computer, save it as a PDF, and upload it with the attachments. Counties that have not yet activated probate e-filing—mostly smaller rural counties—still require paper filing in person or by mail, and the SCAO e-filing implementation map shows which counties are live each year.

Step-by-Step: How to Fill Out Michigan Form PC 597 Line by Line

The form has a caption block at the top, a petition section in the middle that the filer completes, and an order section at the bottom that the judge signs. Fill in every field that applies to your situation, leave non-applicable fields blank rather than guessing, and use black ink or type your answers if you are filing on paper.

Court Caption: County Probate Court

The first field at the very top of the form asks which Michigan county probate court will receive the petition. Enter the full county name in capital letters in the blank that follows the words STATE OF MICHIGAN PROBATE COURT COUNTY OF, using only the county name and not the word “County” itself.

For example, Maria Lopez, whose mother died while living in Detroit, writes WAYNE in the county blank because Detroit sits in Wayne County. If the decedent lived in one county but owned property in another, you still file in the county of the decedent’s last residence under MCR 5.302, not where the property sits.

The most common mistake on this line is using the county where the death occurred—often a hospital in a different county—instead of the decedent’s home county, and the consequence is an immediate transfer or dismissal that costs the filer the filing fee and another two weeks. A misconception filers carry into this box is that “the closest courthouse” is acceptable; it is not, and venue is strict in small estate cases.

File No.

The File No. box in the upper right is left blank by the filer because the probate clerk assigns the case number when the petition is accepted. Do not invent a number, and do not copy a number from a previous family case.

For example, Carlos Reyes leaves the box empty when he submits his father’s petition, and the clerk stamps in 2026-901,234-DE at intake. If you e-file through MiFILE, the system assigns the number automatically the moment the filing posts.

A common mistake is writing “N/A” or a placeholder in this box, which forces the clerk to white it out before the file can be opened. The misconception that filers must pre-populate every field on a court form leads to this error, but caption administrative fields are reserved for the court.

Estate of (Decedent’s Name)

This field asks for the decedent’s full legal name as it appears on the death certificate, written in the form FIRST MIDDLE LAST. Use the exact spelling and any suffix such as JR. or SR. because the assignee bank will cross-check the order against the account name.

For example, Janet Williams writes ROBERT JAMES WILLIAMS, SR. in the Estate of line because that is exactly how her late husband’s name appears on his certified death certificate. If the decedent used a maiden name on some accounts, list the legal name first and add AKA [maiden name] on the next line.

The most common mistake here is writing a nickname like Bob Williams instead of Robert James Williams, and the consequence is that the bank refuses to honor the order because the account record does not match. A common misconception is that “everyone called him Bob” is enough; the court order must match the legal record on file with the asset holder.

Petitioner’s Name, Address, and Telephone

The Petitioner block in the middle of the form asks for the name, mailing address, and daytime phone number of the person asking the court for the assignment. Use a residential address you actually receive mail at, because the court mails the certified order back to this address.

For example, Maria Lopez writes her own name, her apartment address in Dearborn, and her cell number because she is the petitioning daughter. If a funeral home is the petitioner, the funeral director writes the home’s business name, business address, and the director’s direct line.

A common mistake is using a P.O. Box without a physical address; some counties require a street address for service, and a P.O. Box-only entry can delay the order. The misconception that “the address doesn’t matter as long as I show up at the hearing” misses that small estate assignments are usually granted ex parte without a hearing, so the mailing address is the only way the court reaches you.

Relationship of Petitioner to Decedent

This line asks how the petitioner is related to the decedent—spouse, child, parent, sibling, creditor, or funeral provider. Write the relationship in plain words, such as DAUGHTER or SURVIVING SPOUSE or CREDITOR (FUNERAL HOME).

For example, Carlos Reyes writes SON because he is the decedent’s adult son and sole heir. Hometown Funeral Home writes CREDITOR because it paid the funeral bill and is recovering the cost.

The most common mistake is writing “family” or “next of kin” instead of a specific relationship, and the consequence is that the judge cannot tell whether the petitioner has standing under MCL 700.3982. The misconception that being “closest in the family” gives standing is wrong; a niece, for example, has no standing if a surviving child exists.

Date of Death and Date of Birth

These two date fields capture when the decedent was born and when the decedent died. Use the format MM/DD/YYYY exactly as it appears on the certified death certificate.

For example, Janet Williams writes 05/14/1958 for her husband’s date of birth and 03/02/2026 for his date of death because those are the dates printed on the certificate. Do not estimate or round the death date—use the official certificate date.

A frequent mistake is using the date the family found the decedent rather than the official death date, which can differ by hours or days; this discrepancy makes the bank refuse the order. The misconception that “close enough” works on a death date is dangerous, because banks compare the date on the order to the date the account holder was deemed deceased.

Decedent’s Last Address

This field asks for the address where the decedent lived at the time of death, which is what determines venue. Use the residential address from the death certificate, not a hospital or nursing facility unless the decedent was a long-term resident there.

For example, Robert Williams lived in his Sterling Heights home, so Janet writes 4421 Maple Ave., Sterling Heights, MI 48310 even though he died in a Royal Oak hospital. If the decedent had been in a nursing home for years and considered it home, use the nursing home address.

The most common mistake is using the hospital address from the bottom of the death certificate, which sends the petition to the wrong county. The misconception that the death certificate’s Place of Death line controls venue is wrong; the Decedent’s Residence line on the certificate is what matters.

Will and Heirs

The form asks whether the decedent left a will and lists the names and addresses of heirs. Check the appropriate box for testate (with will) or intestate (without will), and attach the original will if one exists.

For example, Carlos Reyes checks the no will box because his father died intestate, and he lists himself and his sister, Elena Reyes, with their full addresses. If a will exists, the heirs listed should match the will’s beneficiaries, and any pretermitted heirs should still appear on the list.

A common mistake is omitting an estranged child or a child from a prior marriage; under MCL 700.2103, they remain heirs and the omission can later void the assignment. The misconception that “we never see her” cancels heirship is incorrect, because heirship is a matter of law, not relationship quality.

Description and Value of Property

This is the heart of the petition: a list of every probate asset, with each item’s date-of-death fair-market value, totaled at the bottom. Use one line per asset, identify each with enough specificity that the assignee can transfer it (account number last four, VIN, employer name), and value it as of the date of death.

For example, Janet Williams lists Comerica Bank checking account ending 4421 — $9,180.00, 2014 Toyota Camry, VIN 4T1BF1FK0EU… — $7,500.00, and Final paycheck from Ford Motor Co. — $2,140.00, totaling $18,820.00. She uses Kelley Blue Book private-party value for the car and a date-of-death statement from Comerica.

The most common mistake is using current value instead of date-of-death value, which can push the estate over the cap if markets moved. The misconception that “round numbers are fine” is dangerous; the Michigan Department of Treasury inventory fee table keys off exact totals, and rounding up costs money while rounding down can be treated as misrepresentation.

Funeral and Burial Expenses

This field asks how much the petitioner or a creditor paid for the funeral and burial. Enter the total of itemized, paid receipts and attach the bill marked PAID.

For example, Hometown Funeral Home enters $8,945.00 and attaches its itemized invoice with a paid stamp. Maria Lopez, who paid the funeral out of pocket, enters $7,200.00 and attaches her credit card receipt and the funeral home’s paid invoice.

The most common mistake is including flowers, catering, headstone engraving, or out-of-state travel that the court does not consider funeral and burial expenses; the consequence is that the judge strikes the deduction and the estate jumps over the cap. The misconception that “anything related to the funeral counts” misses that only the services and goods on the funeral home’s professional services contract qualify.

Assignee(s) Name and Address

This section names who will receive each asset under the order. List the assignee’s full legal name and address, and pair each assignee with the specific asset they receive if the estate has multiple beneficiaries.

For example, Carlos Reyes writes Carlos Reyes, 1820 Oak St., Warren, MI 48089 — Comerica account ending 4421 and Elena Reyes, 22 Pine Ln., Royal Oak, MI 48067 — 2014 Toyota Camry. A funeral home assignee writes the home’s business name and the dollar amount being assigned to satisfy the funeral debt.

A frequent mistake is naming the estate itself as the assignee, which defeats the purpose of PC 597 and forces the family to open probate. The misconception that “the order goes to the estate” misses that PC 597 bypasses the estate and assigns property directly to people or creditors.

Petitioner’s Signature, Date, and Verification

The petitioner signs and dates the petition under penalty of perjury, and in some counties the signature must be notarized. Sign exactly as your name appears in the Petitioner block, in blue or black ink, and date the signature the day you sign.

For example, Janet Williams signs Janet M. Williams and dates it 03/28/2026 the morning she takes the petition to the courthouse. If you e-file, the MiFILE system inserts a /s/ electronic signature.

The most common mistake is dating the signature the date of death or the date of preparation rather than the date of actual signing, which can make the verification look defective. The misconception that the signature is a formality misses that PC 597 is signed under oath; a knowingly false statement is perjury under MCL 750.422.

Order Section (Judge’s Signature)

The bottom third of the form is the order itself, which the probate judge or register signs to assign the property. Leave it blank; the court fills it in.

For example, Maria Lopez leaves the entire order block empty, and Wayne County Probate Judge issues the signed order three business days later. Some counties stamp a facsimile signature; others require a wet-ink signature.

The most common mistake is filling out the order section as if it were part of the petition, which can cause the clerk to reject the filing for tampering with a court order. The misconception that “I’m just helping the judge save time” overlooks that only judicial officers may complete that part of the form.

Three Filled-Out Examples Using Real Scenarios

The three scenarios below show how different filers complete PC 597 from caption to assignee. Each filer faces a different fact pattern that shows up frequently at Michigan probate counters.

Scenario 1: Janet, the Surviving Spouse

Janet’s husband Robert died at home in Sterling Heights with a checking account, a paid-off Camry, and a final paycheck. The combined value is below the small estate cap, and Janet is the sole heir.

Form Section	What Janet Enters
County	MACOMB
Estate of	ROBERT JAMES WILLIAMS, SR.
Petitioner	Janet M. Williams, 4421 Maple Ave., Sterling Heights, MI 48310
Relationship	SURVIVING SPOUSE
Date of Death / Birth	03/02/2026 / 05/14/1958
Will?	No (intestate)
Property and Value	Comerica checking #4421 — $9,180; 2014 Camry — $7,500; Ford paycheck — $2,140; Total $18,820
Funeral Expenses Paid	$8,945 (Hometown Funeral Home, paid)
Assignee	Janet M. Williams — all listed assets
Signature / Date	Janet M. Williams — 03/28/2026

Scenario 2: Carlos, the Adult Child Paying Funeral Costs

Carlos’s father died intestate in Warren with a savings account and an old pickup truck, and Carlos paid the funeral on his own credit card. He has one sibling, Elena, who agrees to the assignment.

Form Section	What Carlos Enters
County	MACOMB
Estate of	MIGUEL A. REYES
Petitioner	Carlos Reyes, 1820 Oak St., Warren, MI 48089
Relationship	SON
Date of Death / Birth	01/12/2026 / 07/04/1952
Will?	No (intestate)
Property and Value	Chase savings #7781 — $11,420; 2008 Ford F-150, VIN 1FTRF… — $4,800; Total $16,220
Funeral Expenses Paid	$7,200 (paid by Carlos, receipts attached)
Heirs	Carlos Reyes (son); Elena Reyes (daughter)
Assignee	Carlos Reyes — Chase account; Elena Reyes — Ford F-150
Signature / Date	Carlos Reyes — 02/05/2026

Scenario 3: Hometown Funeral Home, the Creditor

Hometown Funeral Home buried Marta Kowalski, who died in Grand Rapids with no spouse, no children, and a single credit-union account that her landlord found while clearing her apartment. The funeral home was never paid and files PC 597 to recover its bill.

Form Section	What Hometown Funeral Home Enters
County	KENT
Estate of	MARTA E. KOWALSKI
Petitioner	Hometown Funeral Home, 880 Division Ave. S., Grand Rapids, MI 49507
Relationship	CREDITOR (FUNERAL PROVIDER)
Date of Death / Birth	02/18/2026 / 11/22/1944
Will?	Unknown
Property and Value	Lake Michigan Credit Union savings #5012 — $9,640; Total $9,640
Funeral Expenses Paid	$8,945 (itemized invoice attached, marked unpaid until reimbursement)
Heirs	None known
Assignee	Hometown Funeral Home — $8,945 from credit union account; remainder to Michigan Department of Treasury Unclaimed Property if no heir comes forward
Signature / Date	Director Lisa Tran — 03/04/2026

How to File the Completed Form

PC 597 is filed in the probate court of the county where the decedent lived, and Michigan offers three filing channels depending on the county. Pick the channel that matches your court and keep proof of filing for every asset holder you plan to approach.

In person at the probate court counter. Walk into the probate division of the county courthouse, hand the clerk the original PC 597, the certified death certificate, the funeral receipts, the will if any, and the filing fee plus inventory fee. The base filing fee is $25 and the inventory fee is calculated under MCL 600.871 on a sliding scale that starts at $5 for estates under $1,000 and rises with value. Most counties accept cash, check, money order, or a debit/credit card with a small surcharge, and the clerk hands you a date-stamped copy as your proof of filing while the order itself is typically signed in one to five business days.

By mail. Mail the original PC 597 with all attachments and a check to the probate court at the address listed on the court directory, include a self-addressed stamped envelope so the court can return your certified order, and use certified mail with return receipt as your proof of filing. Mailed filings usually take seven to fourteen business days from mailing to receipt of the signed order, and only checks or money orders are accepted by mail.

Online through MiFILE. In e-filing counties, log into MiFILE, create a probate case under the Petition and Order for Assignment event, upload the completed PC 597 PDF and every attachment, and pay the filing and inventory fees by credit card or e-check. The portal emails you a transmission receipt immediately and a signed conformed order—your proof of filing—within one to three business days, faster than mail and usually faster than the counter. A few counties also accept fax filing for fee-waived petitions, but fax is increasingly rare and most clerks will redirect you to MiFILE.

What Happens After You File

After the clerk accepts the petition, the probate judge or register reviews PC 597 ex parte, meaning no hearing is held in most cases, and signs the bottom Order for Assignment if the petition is complete and the values check out under MCL 700.3982. The court returns the signed order to the petitioner—either across the counter, by mail, or through MiFILE—and the petitioner walks the certified order to each asset holder named on the form.

The bank, credit union, employer, or Secretary of State branch then transfers the asset to the assignee on the basis of the certified order, and most banks will release a small account within one to three business days of receiving the order. The Secretary of State retitles a vehicle under the order at any SOS branch using the order plus the signed title, and a final paycheck is typically released by the employer’s payroll department within one pay cycle.

If a creditor of the decedent appears within 63 days of the assignment, the assignee is personally liable to repay that creditor up to the value of the property received under MCL 700.3982(2); this 63-day clawback window is often misunderstood, and assignees who spend the money immediately can find themselves writing personal checks to satisfy a late-arriving medical bill. After 63 days with no claims, the assignment is effectively final.

Mistakes to Avoid When Filling Out the Form

• Filing in the wrong county. Using the county of death instead of the county of residence triggers a transfer or dismissal that costs weeks.
• Using a nickname in the Estate of field. The bank refuses the order because it cannot match the decedent’s account name.
• Listing assets at current value instead of date-of-death value. This pushes the estate over the cap and voids the order if discovered.
• Omitting an heir. Leaving out an estranged child exposes the assignee to a recovery suit under MCL 700.2103.
• Including non-funeral expenses as funeral costs. The judge strikes the deduction and the estate may exceed the cap.
• Filing without a paid, itemized funeral invoice. The court will not allow the funeral reimbursement priority without a paid receipt.
• Naming the estate as the assignee. This defeats the purpose of PC 597 and forces a full probate.
• Forgetting the inventory fee. The clerk rejects the filing if the check covers only the $25 base fee.
• Skipping the verification signature line. An unsigned petition is not a petition, and the clerk will return it.
• Missing the certified death certificate. Photocopies are not accepted; only certified copies will do.
• Using an outdated revision of PC 597. The clerk rejects the form at intake when the SCAO revision date is stale.
• Ignoring real estate held outside survivorship. PC 597 cannot transfer ordinary real property; using it tries to do too much.

Do’s and Don’ts

• Do confirm the SCAO revision date on the form before filling it in, because using the current version avoids automatic rejection.
• Do value every asset as of the date of death, because MCL 700.3982 keys the cap to that date.
• Do attach the certified death certificate, paid funeral invoice, and any will, because incomplete filings are the leading rejection reason.
• Do file in the decedent’s county of residence, because venue is jurisdictional.
• Do keep at least three certified copies of the signed order, because each asset holder will keep one.

• Do wait the 63-day clawback period before spending the assigned funds, because creditor claims still attach.

• Don’t list assets that pass by beneficiary designation or joint tenancy, because those are not probate assets and inflating the form distorts the cap calculation.

• Don’t invent a case number; the clerk assigns it.
• Don’t date the petition before the date of death.
• Don’t sign for another heir, because each heir who takes property may need to sign a separate acknowledgment.
• Don’t use PC 597 if the estate exceeds the cap; switch to formal probate instead.
• Don’t discard the original receipts after filing, because the assignee may need them later if a creditor appears.

Pros and Cons of Filing on Your Own vs. With Help

Most surviving spouses and adult children file PC 597 pro se, but the right choice depends on the size and complexity of the estate. Weigh the trade-offs below before you decide.

Pros of filing pro se.

• Saves $400–$1,500 in attorney fees on a simple estate.
• Speed; the form can be filed within days of the funeral.
• Direct contact with the probate clerk, who can flag missing pieces.
• Empowering for grieving family members who want to act.
• Sufficient for textbook fact patterns with one heir and one asset class.

Cons of filing pro se.

• Easy to misvalue assets and trigger rejection.
• Risk of missing an heir under intestacy rules.
• No advice on the 63-day clawback exposure.
• No second pair of eyes on funeral deduction limits.
• No representation if a sibling later contests the assignment.

A short consultation with a State Bar of Michigan lawyer referral attorney often costs less than $200 and can save the family from an avoidable rejection or clawback claim.

FAQs

Do I need a lawyer to file PC 597?

No. Most filers complete PC 597 on their own, especially when the estate is small and there is only one heir; an attorney is wise only if heirs disagree or the cap math is close.

How much can the estate be worth and still qualify?

No more than the inflation-adjusted small estate cap published by the Michigan Treasury; for 2026 deaths the cap sits in the high-$28,000 range, and you should always confirm the current figure before filing.

Can PC 597 transfer real estate?

No. PC 597 cannot transfer ordinary real property; only personal property and a homestead that already passes by survivorship can move under the order, and other real estate requires formal probate.

Do I write my maiden name or married name in the petitioner box?

Yes, use whichever name appears on your government photo ID, because the clerk verifies your signature against that ID; if you sign as your married name, you must also be able to show ID matching it.

What if the decedent had a will?

Yes, you can still use PC 597, but you must check the with will box, attach the original will, and list the named beneficiaries as assignees consistent with the will’s terms.

Do I list jointly owned bank accounts?

No. Jointly owned accounts with rights of survivorship pass outside probate and do not belong on the Description and Value of Property line; listing them inflates the estate value and risks exceeding the cap.

Can a funeral home file PC 597 by itself?

Yes, a funeral home that paid the burial expenses qualifies as a creditor under MCL 700.3982 and can petition for assignment to recover its bill before any heir receives anything.

How quickly will the judge sign the order?

Yes, in most counties the order issues within one to five business days of filing, and MiFILE filings often turn around faster than counter or mail filings.

Do I have to notify other heirs before filing?

No formal notice is required to file PC 597, but listing every heir and their address is mandatory, and giving them a courtesy heads-up reduces the risk of a later challenge.

What goes in Box for Funeral Expenses Paid if the funeral is not yet paid?

Yes, you can list a funeral bill that the petitioner has agreed to pay, but the court usually wants a paid receipt or a binding contract; an unpaid, unsigned estimate will not support the deduction.

Can I file PC 597 if probate is already open?

No. Once a personal representative is appointed, PC 597 is unavailable; the appointed representative must distribute through formal probate instead.

Are there penalties for misstating the value?

Yes. Knowingly false statements on PC 597 are perjury under MCL 750.422 and the assignee is personally liable to creditors and omitted heirs for up to the value received.

What if a creditor shows up after I receive the assets?

Yes, the creditor can recover from the assignee for 63 days after the assignment under MCL 700.3982(2); waiting out the 63-day window before spending the funds is the safest approach.

Do I need to file an inventory or account later?

No, PC 597 closes the small estate at assignment; no later inventory or accounting is required, which is one of the form’s biggest advantages over full probate.